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How To Do Tax Amendment

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How To Do Tax Amendment

How to do tax amendment Index A Acknowledgment, Acknowledgment. How to do tax amendment Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. How to do tax amendment B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. How to do tax amendment C Canadian charity, Canadian charities. How to do tax amendment Capital gain property, Capital Gain Property Car expenses, Car expenses. How to do tax amendment , Car expenses. How to do tax amendment Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. How to do tax amendment Church deacon, Church deacon. How to do tax amendment Clothing Fair market value of, Used clothing. How to do tax amendment Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. How to do tax amendment D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). How to do tax amendment Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. How to do tax amendment F Farmer, Qualified farmer or rancher. How to do tax amendment Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. How to do tax amendment Israeli, Israeli charities. How to do tax amendment Mexican, Mexican charities. How to do tax amendment Form 8282, Form 8282. How to do tax amendment 8283, Total deduction over $500. How to do tax amendment Foster parents, Foster parents. How to do tax amendment Free tax services, Free help with your tax return. How to do tax amendment Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. How to do tax amendment Household items Fair market value of, Household items. How to do tax amendment How to report, How To Report Noncash contributions, Reporting expenses for student living with you. How to do tax amendment I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. How to do tax amendment L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. How to do tax amendment Mexican charity, Mexican charities. How to do tax amendment Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. How to do tax amendment N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. How to do tax amendment Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. How to do tax amendment Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. How to do tax amendment , Payroll deductions. How to do tax amendment Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. How to do tax amendment , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. How to do tax amendment Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. How to do tax amendment Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. How to do tax amendment Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. How to do tax amendment Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. How to do tax amendment Exchange program, Mutual exchange program. How to do tax amendment Living with you, Student living with you. How to do tax amendment Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. How to do tax amendment T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. How to do tax amendment Travel expenses, Travel. How to do tax amendment Travel expenses for charitable services, Deductible travel expenses. How to do tax amendment Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. How to do tax amendment Uniforms, Uniforms. How to do tax amendment Unrelated use, Unrelated use. How to do tax amendment V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The How To Do Tax Amendment

How to do tax amendment 12. How to do tax amendment   Business Deduction for Work-Related Education Table of Contents What's New Introduction 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 do tax amendment Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. How to do tax amendment  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 56. How to do tax amendment 5 cents per mile. How to do tax amendment For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. How to do tax amendment Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. How to do tax amendment To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. How to do tax amendment What is the tax benefit of taking a business deduction for work-related education. How to do tax amendment   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 do tax amendment 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 do tax amendment An itemized deduction reduces the amount of your income subject to tax. How to do tax amendment   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. How to do tax amendment This reduces the amount of your income subject to both income tax and self-employment tax. How to do tax amendment   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. How to do tax amendment You may qualify for these other benefits even if you do not meet the requirements listed above. How to do tax amendment   Also, your work-related education expenses may qualify you to claim more than one tax benefit. How to do tax amendment Generally, you may claim any number of benefits as long as you use different expenses to figure each one. How to do tax amendment Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. How to do tax amendment This is education that meets at least one of the following two tests. How to do tax amendment The education is required by your employer or the law to keep your present salary, status, or job. How to do tax amendment The required education must serve a bona fide business purpose of your employer. How to do tax amendment The education maintains or improves skills needed in your present work. How to do tax amendment 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 do tax amendment 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 do tax amendment Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. How to do tax amendment 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 do tax amendment This additional education is qualifying work-related education if all three of the following requirements are met. How to do tax amendment 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 do tax amendment 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 do tax amendment See Education To Maintain or Improve Skills , later. How to do tax amendment Example. How to do tax amendment You are a teacher who has satisfied the minimum requirements for teaching. How to do tax amendment Your employer requires you to take an additional college course each year to keep your teaching job. How to do tax amendment 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 do tax amendment This image is too large to be displayed in the current screen. How to do tax amendment Please click the link to view the image. How to do tax amendment Figure 12-1 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 do tax amendment This could include refresher courses, courses on current developments, and academic or vocational courses. How to do tax amendment Example. How to do tax amendment You repair televisions, radios, and stereo systems for XYZ Store. How to do tax amendment To keep up with the latest changes, you take special courses in radio and stereo service. How to do tax amendment These courses maintain and improve skills required in your work. How to do tax amendment Maintaining skills vs. How to do tax amendment qualifying for new job. How to do tax amendment   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 do tax amendment Education during temporary absence. How to do tax amendment   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 do tax amendment 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 do tax amendment Example. How to do tax amendment You quit your biology research job to become a full-time biology graduate student for 1 year. How to do tax amendment 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 do tax amendment Education during indefinite absence. How to do tax amendment   If you stop work for more than a year, your absence from your job is considered indefinite. How to do tax amendment 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 do tax amendment Therefore, it is not qualifying work-related education. How to do tax amendment 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 do tax amendment The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. How to do tax amendment 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 do tax amendment 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 do tax amendment You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. How to do tax amendment Example 1. How to do tax amendment You are a full-time engineering student. How to do tax amendment 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 do tax amendment 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 do tax amendment The education is not qualifying work-related education. How to do tax amendment Example 2. How to do tax amendment You are an accountant and you have met the minimum educational requirements of your employer. How to do tax amendment Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. How to do tax amendment 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 do tax amendment Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. How to do tax amendment The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. How to do tax amendment If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. How to do tax amendment 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 do tax amendment You generally will be considered a faculty member when one or more of the following occurs. How to do tax amendment You have tenure. How to do tax amendment Your years of service count toward obtaining tenure. How to do tax amendment You have a vote in faculty decisions. How to do tax amendment Your school makes contributions for you to a retirement plan other than social security or a similar program. How to do tax amendment Example 1. How to do tax amendment The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. How to do tax amendment 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 do tax amendment 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 do tax amendment However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. How to do tax amendment 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 do tax amendment If you have all the required education except the fifth year, you have met the minimum educational requirements. How to do tax amendment 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 do tax amendment Example 2. How to do tax amendment Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. How to do tax amendment The additional four education courses can be qualifying work-related education. How to do tax amendment Although you do not have all the required courses, you have already met the minimum educational requirements. How to do tax amendment Example 3. How to do tax amendment Assume the same facts as in Example 1 except that you are hired with only 3 years of college. How to do tax amendment The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. How to do tax amendment They are needed to meet the minimum educational requirements for employment as a teacher. How to do tax amendment Example 4. How to do tax amendment You have a bachelor's degree and you work as a temporary instructor at a university. How to do tax amendment At the same time, you take graduate courses toward an advanced degree. How to do tax amendment The rules of the university state that you can become a faculty member only if you get a graduate degree. How to do tax amendment Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. How to do tax amendment You have not met the minimum educational requirements to qualify you as a faculty member. How to do tax amendment The graduate courses are not qualifying work-related education. How to do tax amendment Certification in a new state. How to do tax amendment   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 do tax amendment This is true even if you must get additional education to be certified in another state. How to do tax amendment Any additional education you need is qualifying work-related education. How to do tax amendment You have already met the minimum requirements for teaching. How to do tax amendment Teaching in another state is not a new trade or business. How to do tax amendment Example. How to do tax amendment You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. How to do tax amendment You move to State B and are promptly hired as a teacher. How to do tax amendment You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. How to do tax amendment 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 do tax amendment 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 do tax amendment This is true even if you do not plan to enter that trade or business. How to do tax amendment 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 do tax amendment Example 1. How to do tax amendment You are an accountant. How to do tax amendment Your employer requires you to get a law degree at your own expense. How to do tax amendment You register at a law school for the regular curriculum that leads to a law degree. How to do tax amendment 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 do tax amendment Example 2. How to do tax amendment You are a general practitioner of medicine. How to do tax amendment You take a 2-week course to review developments in several specialized fields of medicine. How to do tax amendment The course does not qualify you for a new profession. How to do tax amendment It is qualifying work- related education because it maintains or improves skills required in your present profession. How to do tax amendment Example 3. How to do tax amendment While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. How to do tax amendment The program will lead to qualifying you to practice psychoanalysis. How to do tax amendment The psychoanalytic training does not qualify you for a new profession. How to do tax amendment It is qualifying work-related education because it maintains or improves skills required in your present profession. How to do tax amendment 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 do tax amendment They are part of a program of study that can qualify you for a new profession. How to do tax amendment Teaching and Related Duties All teaching and related duties are considered the same general kind of work. How to do tax amendment A change in duties in any of the following ways is not considered a change to a new business. How to do tax amendment Elementary school teacher to secondary school teacher. How to do tax amendment Teacher of one subject, such as biology, to teacher of another subject, such as art. How to do tax amendment Classroom teacher to guidance counselor. How to do tax amendment Classroom teacher to school administrator. How to do tax amendment 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 do tax amendment If you are not self-employed, you can deduct business expenses only if you itemize your deductions. How to do tax amendment You cannot deduct expenses related to tax-exempt and excluded income. How to do tax amendment Deductible expenses. How to do tax amendment   The following education expenses can be deducted. How to do tax amendment Tuition, books, supplies, lab fees, and similar items. How to do tax amendment Certain transportation and travel costs. How to do tax amendment Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. How to do tax amendment Nondeductible expenses. How to do tax amendment   You cannot deduct personal or capital expenses. How to do tax amendment For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. How to do tax amendment This amount is a personal expense. How to do tax amendment Unclaimed reimbursement. How to do tax amendment   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 do tax amendment Example. How to do tax amendment Your employer agrees to pay your education expenses if you file a voucher showing your expenses. How to do tax amendment You do not file a voucher and you do not get reimbursed. How to do tax amendment Because you did not file a voucher, you cannot deduct the expenses on your tax return. How to do tax amendment Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. How to do tax amendment 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 do tax amendment Temporary basis. How to do tax amendment   You go to school on a temporary basis if either of the following situations applies to you. How to do tax amendment Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. How to do tax amendment 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 do tax amendment Your attendance is temporary up to the date you determine it will last more than 1 year. How to do tax amendment If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. How to do tax amendment Attendance not on a temporary basis. How to do tax amendment   You do not go to school on a temporary basis if either of the following situations apply to you. How to do tax amendment Your attendance at school is realistically expected to last more than 1 year. How to do tax amendment It does not matter how long you actually attend. How to do tax amendment 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 do tax amendment Your attendance is not temporary after the date you determine it will last more than 1 year. How to do tax amendment 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 do tax amendment This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. How to do tax amendment Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How to do tax amendment Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. How to do tax amendment Example 1. How to do tax amendment You regularly work in a nearby town, and go directly from work to home. How to do tax amendment You also attend school every work night for 3 months to take a course that improves your job skills. How to do tax amendment 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 do tax amendment This is true regardless of the distance traveled. How to do tax amendment Example 2. How to do tax amendment 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 do tax amendment You can deduct your transportation expenses from your regular work site to school and then home. How to do tax amendment Example 3. How to do tax amendment Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. How to do tax amendment 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 do tax amendment Example 4. How to do tax amendment Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. How to do tax amendment Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. How to do tax amendment If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. How to do tax amendment 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 do tax amendment Using your car. How to do tax amendment    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 do tax amendment The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. How to do tax amendment 5 cents per mile. How to do tax amendment Whichever method you use, you can also deduct parking fees and tolls. How to do tax amendment See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. How to do tax amendment 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 do tax amendment Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. How to do tax amendment For more information, see chapter 1 of Publication 463. How to do tax amendment You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. How to do tax amendment Mainly personal travel. How to do tax amendment   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. How to do tax amendment 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 do tax amendment   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. How to do tax amendment An important factor is the comparison of time spent on personal activities with time spent on educational activities. How to do tax amendment 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 do tax amendment Example 1. How to do tax amendment John works in Newark, New Jersey. How to do tax amendment He traveled to Chicago to take a deductible 1-week course at the request of his employer. How to do tax amendment His main reason for going to Chicago was to take the course. How to do tax amendment While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. How to do tax amendment Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. How to do tax amendment He cannot deduct his transportation expenses of going to Pleasantville. How to do tax amendment He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. How to do tax amendment Example 2. How to do tax amendment Sue works in Boston. How to do tax amendment She went to a university in Michigan to take a course for work. How to do tax amendment The course is qualifying work-related education. How to do tax amendment She took one course, which is one-fourth of a full course load of study. How to do tax amendment She spent the rest of the time on personal activities. How to do tax amendment Her reasons for taking the course in Michigan were all personal. How to do tax amendment Sue's trip is mainly personal because three-fourths of her time is considered personal time. How to do tax amendment She cannot deduct the cost of her round-trip train ticket to Michigan. How to do tax amendment 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 do tax amendment Example 3. How to do tax amendment Dave works in Nashville and recently traveled to California to take a 2-week seminar. How to do tax amendment The seminar is qualifying work-related education. How to do tax amendment While there, he spent an extra 8 weeks on personal activities. How to do tax amendment The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. How to do tax amendment Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. How to do tax amendment 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 do tax amendment Cruises and conventions. How to do tax amendment   Certain cruises and conventions offer seminars or courses as part of their itinerary. How to do tax amendment Even if the seminars or courses are work related, your deduction for travel may be limited. How to do tax amendment 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 do tax amendment   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 do tax amendment 50% limit on meals. How to do tax amendment   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. How to do tax amendment If you were reimbursed for the meals, see How To Treat Reimbursements , later. How to do tax amendment   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. How to do tax amendment 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 do tax amendment Example. How to do tax amendment You are a French language teacher. How to do tax amendment While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. How to do tax amendment You chose your itinerary and most of your activities to improve your French language skills. How to do tax amendment You cannot deduct your travel expenses as education expenses. How to do tax amendment 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 do tax amendment No Double Benefit Allowed You cannot do either of the following. How to do tax amendment Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. How to do tax amendment Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. How to do tax amendment See Adjustments to Qualifying Work-Related Education Expenses, next. How to do tax amendment 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 do tax amendment You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. How to do tax amendment Tax-free educational assistance. How to do tax amendment   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). How to do tax amendment Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to do tax amendment Amounts that do not reduce qualifying work-related education expenses. How to do tax amendment   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 do tax amendment 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 do tax amendment How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. How to do tax amendment There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. How to do tax amendment 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 do tax amendment Note. How to do tax amendment The following rules about reimbursement arrangements also apply to expense allowances received from your employer. How to do tax amendment Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. How to do tax amendment Your expenses must have a business connection. How to do tax amendment This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. How to do tax amendment You must adequately account to your employer for your expenses within a reasonable period of time. How to do tax amendment You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. How to do tax amendment If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. How to do tax amendment If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. How to do tax amendment Accountable plan rules not met. How to do tax amendment   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. How to do tax amendment Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). How to do tax amendment Expenses equal reimbursement. How to do tax amendment   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. How to do tax amendment Because your expenses and reimbursements are equal, you do not have a deduction. How to do tax amendment Excess expenses. How to do tax amendment   If your expenses are more than your reimbursement, you can deduct your excess expenses. How to do tax amendment This is discussed later, under Deducting Business Expenses . How to do tax amendment Allocating your reimbursements for meals. How to do tax amendment   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. How to do tax amendment If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. How to do tax amendment Make the allocation as follows. How to do tax amendment Divide your meal expenses by your total expenses. How to do tax amendment Multiply your total reimbursement by the result from (1). How to do tax amendment This is the allocated reimbursement for your meal expenses. How to do tax amendment Subtract the amount figured in (2) from your total reimbursement. How to do tax amendment The difference is the allocated reimbursement for your other expenses of qualifying work-related education. How to do tax amendment Example. How to do tax amendment Your employer paid you an expense allowance of $2,000 under an accountable plan. How to do tax amendment The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. How to do tax amendment There was no indication of how much of the reimbursement was for each type of expense. How to do tax amendment Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). How to do tax amendment Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. How to do tax amendment   1. How to do tax amendment $425 meal expenses  $2,500 total expenses = . How to do tax amendment 17   2. How to do tax amendment $2,000 (reimbursement)×. How to do tax amendment 17     =$340 (allocated reimbursement for meal expenses)   3. How to do tax amendment $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). How to do tax amendment After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). How to do tax amendment Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. How to do tax amendment You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. How to do tax amendment This is discussed later under Deducting Business Expenses . How to do tax amendment An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. How to do tax amendment Reimbursements for nondeductible expenses. How to do tax amendment   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. How to do tax amendment You must include them in your income. How to do tax amendment For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. How to do tax amendment   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. How to do tax amendment Deducting Business Expenses Self-employed persons and employees report their business expenses differently. How to do tax amendment 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 do tax amendment Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). How to do tax amendment If your education 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 do tax amendment See the instructions for the form you file for information on how to complete it. How to do tax amendment 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 do tax amendment If either (1) or (2) applies, you can deduct the total qualifying cost. How to do tax amendment If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. How to do tax amendment 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, or Schedule A (Form 1040NR), line 7. How to do tax amendment (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. How to do tax amendment ) 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 do tax amendment Form 2106 or 2106-EZ. How to do tax amendment   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. How to do tax amendment Form not required. How to do tax amendment   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. How to do tax amendment   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. How to do tax amendment (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. How to do tax amendment ) Using Form 2106-EZ. How to do tax amendment   This form is shorter and easier to use than Form 2106. How to do tax amendment 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 do tax amendment   If you do not meet both of these requirements, use Form 2106. How to do tax amendment 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 do tax amendment Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. How to do tax amendment You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. How to do tax amendment 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 do tax amendment For more information on qualified performing artists, see chapter 6 of Publication 463. How to do tax amendment 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, or Schedule A (Form 1040NR), line 14. How to do tax amendment They are not subject to the 2%-of-adjusted-gross-income limit. How to do tax amendment 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 do tax amendment For more information on impairment-related work expenses, see chapter 6 of Publication 463. How to do tax amendment Recordkeeping You must keep records as proof of any deduction claimed on your tax return. How to do tax amendment Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. How to do tax amendment If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. How to do tax amendment However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. How to do tax amendment Examples of records to keep. How to do tax amendment   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. How to do tax amendment You should keep adequate records or have sufficient evidence that will support your expenses. How to do tax amendment Estimates or approximations do not qualify as proof of an expense. How to do tax amendment Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. How to do tax amendment , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. How to do tax amendment Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. How to do tax amendment Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. How to do tax amendment Complete information about any scholarship or fellowship grants, including amounts you received during the year. How to do tax amendment Illustrated Example Victor Jones teaches math at a private high school in North Carolina. How to do tax amendment He was selected to attend a 3-week math seminar at a university in California. How to do tax amendment The seminar will improve his skills in his current job and is qualifying work-related education. How to do tax amendment He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. How to do tax amendment Victor will file Form 1040. How to do tax amendment His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. How to do tax amendment He shows his expenses for the seminar in Part I of the form. How to do tax amendment He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. How to do tax amendment He enters $400 on line 4 for his tuition and books. How to do tax amendment On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. How to do tax amendment He multiplies that amount by 50% and enters the result, $263, on line 5. How to do tax amendment On line 6, Victor totals the amounts from lines 3 through 5. How to do tax amendment He carries the total, $2,313, to Schedule A (Form 1040), line 21. How to do tax amendment Since he does not claim any vehicle expenses, Victor leaves Part II blank. How to do tax amendment His filled-in form is shown on the next page. How to do tax amendment This image is too large to be displayed in the current screen. How to do tax amendment Please click the link to view the image. How to do tax amendment Form 2106-EZ for V. How to do tax amendment Jones Prev  Up  Next   Home   More Online Publications