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I Still Need To File My 2012 Taxes

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I Still Need To File My 2012 Taxes

I still need to file my 2012 taxes 1. I still need to file my 2012 taxes   Definitions You Need To Know Table of Contents Other options. I still need to file my 2012 taxes Exception. I still need to file my 2012 taxes Certain terms used in this publication are defined below. I still need to file my 2012 taxes The same term used in another publication may have a slightly different meaning. I still need to file my 2012 taxes Annual additions. I still need to file my 2012 taxes   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. I still need to file my 2012 taxes Annual benefits. I still need to file my 2012 taxes   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. I still need to file my 2012 taxes Business. I still need to file my 2012 taxes   A business is an activity in which a profit motive is present and economic activity is involved. I still need to file my 2012 taxes Service as a newspaper carrier under age 18 or as a public official is not a business. I still need to file my 2012 taxes Common-law employee. I still need to file my 2012 taxes   A common-law employee is any individual who, under common law, would have the status of an employee. I still need to file my 2012 taxes A leased employee can also be a common-law employee. I still need to file my 2012 taxes   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. I still need to file my 2012 taxes For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. I still need to file my 2012 taxes   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. I still need to file my 2012 taxes For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. I still need to file my 2012 taxes   However, an individual may be a common-law employee and a self-employed person as well. I still need to file my 2012 taxes For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. I still need to file my 2012 taxes In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. I still need to file my 2012 taxes However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. I still need to file my 2012 taxes Compensation. I still need to file my 2012 taxes   Compensation for plan allocations is the pay a participant received from you for personal services for a year. I still need to file my 2012 taxes You can generally define compensation as including all the following payments. I still need to file my 2012 taxes Wages and salaries. I still need to file my 2012 taxes Fees for professional services. I still need to file my 2012 taxes Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. I still need to file my 2012 taxes Commissions and tips. I still need to file my 2012 taxes Fringe benefits. I still need to file my 2012 taxes Bonuses. I still need to file my 2012 taxes   For a self-employed individual, compensation means the earned income, discussed later, of that individual. I still need to file my 2012 taxes   Compensation generally includes amounts deferred in the following employee benefit plans. I still need to file my 2012 taxes These amounts are elective deferrals. I still need to file my 2012 taxes Qualified cash or deferred arrangement (section 401(k) plan). I still need to file my 2012 taxes Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. I still need to file my 2012 taxes Section 457 nonqualified deferred compensation plan. I still need to file my 2012 taxes Section 125 cafeteria plan. I still need to file my 2012 taxes   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. I still need to file my 2012 taxes The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. I still need to file my 2012 taxes Other options. I still need to file my 2012 taxes   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. I still need to file my 2012 taxes The employee's wages as defined for income tax withholding purposes. I still need to file my 2012 taxes The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. I still need to file my 2012 taxes The employee's social security wages (including elective deferrals). I still need to file my 2012 taxes   Compensation generally cannot include either of the following items. I still need to file my 2012 taxes Nontaxable reimbursements or other expense allowances. I still need to file my 2012 taxes Deferred compensation (other than elective deferrals). I still need to file my 2012 taxes SIMPLE plans. I still need to file my 2012 taxes   A special definition of compensation applies for SIMPLE plans. I still need to file my 2012 taxes See chapter 3. I still need to file my 2012 taxes Contribution. I still need to file my 2012 taxes   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. I still need to file my 2012 taxes Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. I still need to file my 2012 taxes Deduction. I still need to file my 2012 taxes   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. I still need to file my 2012 taxes Limits apply to the amount deductible. I still need to file my 2012 taxes Earned income. I still need to file my 2012 taxes   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. I still need to file my 2012 taxes   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. I still need to file my 2012 taxes Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. I still need to file my 2012 taxes It includes income from licensing the use of property other than goodwill. I still need to file my 2012 taxes   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. I still need to file my 2012 taxes   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. I still need to file my 2012 taxes Employer. I still need to file my 2012 taxes   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. I still need to file my 2012 taxes A sole proprietor is treated as his or her own employer for retirement plan purposes. I still need to file my 2012 taxes However, a partner is not an employer for retirement plan purposes. I still need to file my 2012 taxes Instead, the partnership is treated as the employer of each partner. I still need to file my 2012 taxes Highly compensated employee. I still need to file my 2012 taxes   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. I still need to file my 2012 taxes Leased employee. I still need to file my 2012 taxes   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. I still need to file my 2012 taxes Provides services to you under an agreement between you and a leasing organization. I still need to file my 2012 taxes Has performed services for you (or for you and related persons) substantially full time for at least 1 year. I still need to file my 2012 taxes Performs services under your primary direction or control. I still need to file my 2012 taxes Exception. I still need to file my 2012 taxes   A leased employee is not treated as your employee if all the following conditions are met. I still need to file my 2012 taxes Leased employees are not more than 20% of your non-highly compensated work force. I still need to file my 2012 taxes The employee is covered under the leasing organization's qualified pension plan. I still need to file my 2012 taxes The leasing organization's plan is a money purchase pension plan that has all the following provisions. I still need to file my 2012 taxes Immediate participation. I still need to file my 2012 taxes (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. I still need to file my 2012 taxes ) Full and immediate vesting. I still need to file my 2012 taxes A nonintegrated employer contribution rate of at least 10% of compensation for each participant. I still need to file my 2012 taxes However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. I still need to file my 2012 taxes Net earnings from self-employment. I still need to file my 2012 taxes   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. I still need to file my 2012 taxes Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. I still need to file my 2012 taxes   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. I still need to file my 2012 taxes   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. I still need to file my 2012 taxes You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. I still need to file my 2012 taxes   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). I still need to file my 2012 taxes It does not include income passed through to shareholders of S corporations. I still need to file my 2012 taxes Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. I still need to file my 2012 taxes Distributions of other income or loss to limited partners are not net earnings from self-employment. I still need to file my 2012 taxes   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. I still need to file my 2012 taxes Qualified plan. I still need to file my 2012 taxes   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. I still need to file my 2012 taxes You can deduct contributions made to the plan for your employees. I still need to file my 2012 taxes Earnings on these contributions are generally tax free until distributed at retirement. I still need to file my 2012 taxes Profit-sharing, money purchase, and defined benefit plans are qualified plans. I still need to file my 2012 taxes A 401(k) plan is also a qualified plan. I still need to file my 2012 taxes Participant. I still need to file my 2012 taxes   A participant is an eligible employee who is covered by your retirement plan. I still need to file my 2012 taxes See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. I still need to file my 2012 taxes Partner. I still need to file my 2012 taxes   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. I still need to file my 2012 taxes For retirement plans, a partner is treated as an employee of the partnership. I still need to file my 2012 taxes Self-employed individual. I still need to file my 2012 taxes   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. I still need to file my 2012 taxes Sole proprietors and partners are self-employed. I still need to file my 2012 taxes Self-employment can include part-time work. I still need to file my 2012 taxes   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. I still need to file my 2012 taxes See Common-law employee and Net earnings from self-employment , earlier. I still need to file my 2012 taxes   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. I still need to file my 2012 taxes See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. I still need to file my 2012 taxes Sole proprietor. I still need to file my 2012 taxes   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. I still need to file my 2012 taxes For retirement plans, a sole proprietor is treated as both an employer and an employee. I still need to file my 2012 taxes Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - SOI Working Papers

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

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The I Still Need To File My 2012 Taxes

I still need to file my 2012 taxes 27. I still need to file my 2012 taxes   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. I still need to file my 2012 taxes Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. I still need to file my 2012 taxes  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. I still need to file my 2012 taxes For more information, see Transportation Expenses under What Expenses Can Be Deducted. I still need to file my 2012 taxes Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. I still need to file my 2012 taxes To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . I still need to file my 2012 taxes If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. I still need to file my 2012 taxes Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. I still need to file my 2012 taxes See chapter 28. I still need to file my 2012 taxes If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. I still need to file my 2012 taxes Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). I still need to file my 2012 taxes You may qualify for these other benefits even if you do not meet the requirements listed earlier. I still need to file my 2012 taxes Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. I still need to file my 2012 taxes Generally, you may claim any number of benefits as long as you use different expenses to figure each one. I still need to file my 2012 taxes When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. I still need to file my 2012 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. I still need to file my 2012 taxes This is education that meets at least one of the following two tests. I still need to file my 2012 taxes The education is required by your employer or the law to keep your present salary, status, or job. I still need to file my 2012 taxes The required education must serve a bona fide business purpose of your employer. I still need to file my 2012 taxes The education maintains or improves skills needed in your present work. I still need to file my 2012 taxes However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. I still need to file my 2012 taxes You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. I still need to file my 2012 taxes Use Figure 27-A, later, as a quick check to see if your education qualifies. I still need to file my 2012 taxes Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. I still need to file my 2012 taxes This additional education is qualifying work-related education if all three of the following requirements are met. I still need to file my 2012 taxes It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. I still need to file my 2012 taxes When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. I still need to file my 2012 taxes See Education To Maintain or Improve Skills , later. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You are a teacher who has satisfied the minimum requirements for teaching. I still need to file my 2012 taxes Your employer requires you to take an additional college course each year to keep your teaching job. I still need to file my 2012 taxes If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. I still need to file my 2012 taxes Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. I still need to file my 2012 taxes This could include refresher courses, courses on current developments, and academic or vocational courses. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You repair televisions, radios, and stereo systems for XYZ Store. I still need to file my 2012 taxes To keep up with the latest changes, you take special courses in radio and stereo service. I still need to file my 2012 taxes These courses maintain and improve skills required in your work. I still need to file my 2012 taxes Maintaining skills vs. I still need to file my 2012 taxes qualifying for new job. I still need to file my 2012 taxes   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. I still need to file my 2012 taxes Education during temporary absence. I still need to file my 2012 taxes   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. I still need to file my 2012 taxes Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You quit your biology research job to become a full-time biology graduate student for one year. I still need to file my 2012 taxes If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. I still need to file my 2012 taxes Education during indefinite absence. I still need to file my 2012 taxes   If you stop work for more than a year, your absence from your job is considered indefinite. I still need to file my 2012 taxes Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. I still need to file my 2012 taxes Therefore, it is not qualifying work-related education. I still need to file my 2012 taxes Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. I still need to file my 2012 taxes The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. I still need to file my 2012 taxes Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. I still need to file my 2012 taxes This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. I still need to file my 2012 taxes You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You are a full-time engineering student. I still need to file my 2012 taxes Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. I still need to file my 2012 taxes Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. I still need to file my 2012 taxes The education is not qualifying work-related education. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes You are an accountant and you have met the minimum educational requirements of your employer. I still need to file my 2012 taxes Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. I still need to file my 2012 taxes These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. I still need to file my 2012 taxes Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. I still need to file my 2012 taxes The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. I still need to file my 2012 taxes If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. I still need to file my 2012 taxes The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. I still need to file my 2012 taxes You generally will be considered a faculty member when one or more of the following occurs. I still need to file my 2012 taxes You have tenure. I still need to file my 2012 taxes Your years of service count toward obtaining tenure. I still need to file my 2012 taxes You have a vote in faculty decisions. I still need to file my 2012 taxes Your school makes contributions for you to a retirement plan other than social security or a similar program. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. I still need to file my 2012 taxes In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. I still need to file my 2012 taxes If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. I still need to file my 2012 taxes However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. I still need to file my 2012 taxes Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. I still need to file my 2012 taxes If you have all the required education except the fifth year, you have met the minimum educational requirements. I still need to file my 2012 taxes The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. I still need to file my 2012 taxes Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. I still need to file my 2012 taxes Figure 27-A. I still need to file my 2012 taxes Does Your Work-Related Education Qualify?" Example 2. I still need to file my 2012 taxes Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. I still need to file my 2012 taxes The additional four education courses can be qualifying work-related education. I still need to file my 2012 taxes Although you do not have all the required courses, you have already met the minimum educational requirements. I still need to file my 2012 taxes Example 3. I still need to file my 2012 taxes Assume the same facts as in Example 1 except that you are hired with only 3 years of college. I still need to file my 2012 taxes The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. I still need to file my 2012 taxes They are needed to meet the minimum educational requirements for employment as a teacher. I still need to file my 2012 taxes Example 4. I still need to file my 2012 taxes You have a bachelor's degree and you work as a temporary instructor at a university. I still need to file my 2012 taxes At the same time, you take graduate courses toward an advanced degree. I still need to file my 2012 taxes The rules of the university state that you can become a faculty member only if you get a graduate degree. I still need to file my 2012 taxes Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. I still need to file my 2012 taxes You have not met the minimum educational requirements to qualify you as a faculty member. I still need to file my 2012 taxes The graduate courses are not qualifying work-related education. I still need to file my 2012 taxes Certification in a new state. I still need to file my 2012 taxes   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. I still need to file my 2012 taxes This is true even if you must get additional education to be certified in another state. I still need to file my 2012 taxes Any additional education you need is qualifying work-related education. I still need to file my 2012 taxes You have already met the minimum requirements for teaching. I still need to file my 2012 taxes Teaching in another state is not a new trade or business. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. I still need to file my 2012 taxes You move to State B and are promptly hired as a teacher. I still need to file my 2012 taxes You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. I still need to file my 2012 taxes These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. I still need to file my 2012 taxes Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. I still need to file my 2012 taxes This is true even if you do not plan to enter that trade or business. I still need to file my 2012 taxes If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You are an accountant. I still need to file my 2012 taxes Your employer requires you to get a law degree at your own expense. I still need to file my 2012 taxes You register at a law school for the regular curriculum that leads to a law degree. I still need to file my 2012 taxes Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes You are a general practitioner of medicine. I still need to file my 2012 taxes You take a 2-week course to review developments in several specialized fields of medicine. I still need to file my 2012 taxes The course does not qualify you for a new profession. I still need to file my 2012 taxes It is qualifying work-related education because it maintains or improves skills required in your present profession. I still need to file my 2012 taxes Example 3. I still need to file my 2012 taxes While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. I still need to file my 2012 taxes The program will lead to qualifying you to practice psychoanalysis. I still need to file my 2012 taxes The psychoanalytic training does not qualify you for a new profession. I still need to file my 2012 taxes It is qualifying work-related education because it maintains or improves skills required in your present profession. I still need to file my 2012 taxes Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. I still need to file my 2012 taxes They are part of a program of study that can qualify you for a new profession. I still need to file my 2012 taxes Teaching and Related Duties All teaching and related duties are considered the same general kind of work. I still need to file my 2012 taxes A change in duties in any of the following ways is not considered a change to a new business. I still need to file my 2012 taxes Elementary school teacher to secondary school teacher. I still need to file my 2012 taxes Teacher of one subject, such as biology, to teacher of another subject, such as art. I still need to file my 2012 taxes Classroom teacher to guidance counselor. I still need to file my 2012 taxes Classroom teacher to school administrator. I still need to file my 2012 taxes What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. I still need to file my 2012 taxes If you are not self-employed, you can deduct business expenses only if you itemize your deductions. I still need to file my 2012 taxes You cannot deduct expenses related to tax-exempt and excluded income. I still need to file my 2012 taxes Deductible expenses. I still need to file my 2012 taxes   The following education expenses can be deducted. I still need to file my 2012 taxes Tuition, books, supplies, lab fees, and similar items. I still need to file my 2012 taxes Certain transportation and travel costs. I still need to file my 2012 taxes Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. I still need to file my 2012 taxes Nondeductible expenses. I still need to file my 2012 taxes   You cannot deduct personal or capital expenses. I still need to file my 2012 taxes For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. I still need to file my 2012 taxes This amount is a personal expense. I still need to file my 2012 taxes Unclaimed reimbursement. I still need to file my 2012 taxes   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes Your employer agrees to pay your education expenses if you file a voucher showing your expenses. I still need to file my 2012 taxes You do not file a voucher, and you do not get reimbursed. I still need to file my 2012 taxes Because you did not file a voucher, you cannot deduct the expenses on your tax return. I still need to file my 2012 taxes Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. I still need to file my 2012 taxes If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. I still need to file my 2012 taxes Temporary basis. I still need to file my 2012 taxes   You go to school on a temporary basis if either of the following situations applies to you. I still need to file my 2012 taxes Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. I still need to file my 2012 taxes Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. I still need to file my 2012 taxes Your attendance is temporary up to the date you determine it will last more than 1 year. I still need to file my 2012 taxes Note. I still need to file my 2012 taxes If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. I still need to file my 2012 taxes Attendance not on a temporary basis. I still need to file my 2012 taxes   You do not go to school on a temporary basis if either of the following situations apply to you. I still need to file my 2012 taxes Your attendance at school is realistically expected to last more than 1 year. I still need to file my 2012 taxes It does not matter how long you actually attend. I still need to file my 2012 taxes Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. I still need to file my 2012 taxes Your attendance is not temporary after the date you determine it will last more than 1 year. I still need to file my 2012 taxes Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. I still need to file my 2012 taxes This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. I still need to file my 2012 taxes Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. I still need to file my 2012 taxes Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You regularly work in a nearby town, and go directly from work to home. I still need to file my 2012 taxes You also attend school every work night for 3 months to take a course that improves your job skills. I still need to file my 2012 taxes Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. I still need to file my 2012 taxes This is true regardless of the distance traveled. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. I still need to file my 2012 taxes You can deduct your transportation expenses from your regular work site to school and then home. I still need to file my 2012 taxes Example 3. I still need to file my 2012 taxes Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. I still need to file my 2012 taxes Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. I still need to file my 2012 taxes Example 4. I still need to file my 2012 taxes Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. I still need to file my 2012 taxes Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. I still need to file my 2012 taxes If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. I still need to file my 2012 taxes If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. I still need to file my 2012 taxes Using your car. I still need to file my 2012 taxes   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. I still need to file my 2012 taxes The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. I still need to file my 2012 taxes Whichever method you use, you can also deduct parking fees and tolls. I still need to file my 2012 taxes See chapter 26 for information on deducting your actual expenses of using a car. I still need to file my 2012 taxes Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. I still need to file my 2012 taxes Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. I still need to file my 2012 taxes For more information, see chapter 26. I still need to file my 2012 taxes You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. I still need to file my 2012 taxes Mainly personal travel. I still need to file my 2012 taxes   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. I still need to file my 2012 taxes You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. I still need to file my 2012 taxes   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. I still need to file my 2012 taxes An important factor is the comparison of time spent on personal activities with time spent on educational activities. I still need to file my 2012 taxes If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes John works in Newark, New Jersey. I still need to file my 2012 taxes He traveled to Chicago to take a deductible 1-week course at the request of his employer. I still need to file my 2012 taxes His main reason for going to Chicago was to take the course. I still need to file my 2012 taxes While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. I still need to file my 2012 taxes Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. I still need to file my 2012 taxes He cannot deduct his transportation expenses of going to Pleasantville. I still need to file my 2012 taxes He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes Sue works in Boston. I still need to file my 2012 taxes She went to a university in Michigan to take a course for work. I still need to file my 2012 taxes The course is qualifying work-related education. I still need to file my 2012 taxes She took one course, which is one-fourth of a full course load of study. I still need to file my 2012 taxes She spent the rest of the time on personal activities. I still need to file my 2012 taxes Her reasons for taking the course in Michigan were all personal. I still need to file my 2012 taxes Sue's trip is mainly personal because three-fourths of her time is considered personal time. I still need to file my 2012 taxes She cannot deduct the cost of her round-trip train ticket to Michigan. I still need to file my 2012 taxes She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. I still need to file my 2012 taxes Example 3. I still need to file my 2012 taxes Dave works in Nashville and recently traveled to California to take a 2-week seminar. I still need to file my 2012 taxes The seminar is qualifying work-related education. I still need to file my 2012 taxes While there, he spent an extra 8 weeks on personal activities. I still need to file my 2012 taxes The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. I still need to file my 2012 taxes Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. I still need to file my 2012 taxes He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. I still need to file my 2012 taxes Cruises and conventions. I still need to file my 2012 taxes   Certain cruises and conventions offer seminars or courses as part of their itinerary. I still need to file my 2012 taxes Even if the seminars or courses are work-related, your deduction for travel may be limited. I still need to file my 2012 taxes This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. I still need to file my 2012 taxes   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. I still need to file my 2012 taxes 50% limit on meals. I still need to file my 2012 taxes   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. I still need to file my 2012 taxes You cannot have been reimbursed for the meals. I still need to file my 2012 taxes   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. I still need to file my 2012 taxes Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You are a French language teacher. I still need to file my 2012 taxes While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. I still need to file my 2012 taxes You chose your itinerary and most of your activities to improve your French language skills. I still need to file my 2012 taxes You cannot deduct your travel expenses as education expenses. I still need to file my 2012 taxes This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. I still need to file my 2012 taxes No Double Benefit Allowed You cannot do either of the following. I still need to file my 2012 taxes Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). I still need to file my 2012 taxes Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. I still need to file my 2012 taxes See Adjustments to Qualifying Work-Related Education Expenses , next. I still need to file my 2012 taxes Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. I still need to file my 2012 taxes You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. I still need to file my 2012 taxes For more information, see chapter 12 of Publication 970. I still need to file my 2012 taxes Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. I still need to file my 2012 taxes Amounts that do not reduce qualifying work-related education expenses. I still need to file my 2012 taxes   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. I still need to file my 2012 taxes   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. I still need to file my 2012 taxes Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. I still need to file my 2012 taxes There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. I still need to file my 2012 taxes You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. I still need to file my 2012 taxes For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. I still need to file my 2012 taxes Deducting Business Expenses Self-employed persons and employees report business expenses differently. I still need to file my 2012 taxes The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. I still need to file my 2012 taxes Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). I still need to file my 2012 taxes If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. I still need to file my 2012 taxes See the instructions for the form you file for information on how to complete it. I still need to file my 2012 taxes Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. I still need to file my 2012 taxes If either (1) or (2) applies, you can deduct the total qualifying cost. I still need to file my 2012 taxes If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. I still need to file my 2012 taxes In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. I still need to file my 2012 taxes (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. I still need to file my 2012 taxes ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. I still need to file my 2012 taxes See chapter 28. I still need to file my 2012 taxes Form 2106 or 2106-EZ. I still need to file my 2012 taxes   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. I still need to file my 2012 taxes Form not required. I still need to file my 2012 taxes   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. I still need to file my 2012 taxes   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. I still need to file my 2012 taxes (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. I still need to file my 2012 taxes ) Using Form 2106-EZ. I still need to file my 2012 taxes   This form is shorter and easier to use than Form 2106. I still need to file my 2012 taxes Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. I still need to file my 2012 taxes   If you do not meet both of these requirements, use Form 2106. I still need to file my 2012 taxes Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. I still need to file my 2012 taxes Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. I still need to file my 2012 taxes You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. I still need to file my 2012 taxes You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . I still need to file my 2012 taxes For more information on qualified performing artists, see chapter 6 of Publication 463. I still need to file my 2012 taxes Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. I still need to file my 2012 taxes They are not subject to the 2%-of-adjusted-gross-income limit. I still need to file my 2012 taxes To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . I still need to file my 2012 taxes For more information on impairment-related work expenses, see chapter 6 of Publication 463. I still need to file my 2012 taxes Recordkeeping You must keep records as proof of any deduction claimed on your tax return. I still need to file my 2012 taxes Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. I still need to file my 2012 taxes For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. I still need to file my 2012 taxes Prev  Up  Next   Home   More Online Publications