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Tax Forms For 2010

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Tax Forms For 2010

Tax forms for 2010 10. Tax forms for 2010   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Tax forms for 2010 Adjusted gross income. Tax forms for 2010 Distributions received by spouse. Tax forms for 2010 Testing period. Tax forms for 2010 If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Tax forms for 2010 This credit could reduce the federal income tax you pay dollar for dollar. Tax forms for 2010 Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Tax forms for 2010 You are not under age 18. Tax forms for 2010 You are not a full-time student (explained next). Tax forms for 2010 No one else, such as your parent(s), claims an exemption for you on their tax return. Tax forms for 2010 Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Tax forms for 2010 Full-time student. Tax forms for 2010   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Tax forms for 2010 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Tax forms for 2010 Adjusted gross income. Tax forms for 2010   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Tax forms for 2010 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Tax forms for 2010 Eligible contributions. Tax forms for 2010   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Tax forms for 2010 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Tax forms for 2010 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Tax forms for 2010 Reducing eligible contributions. Tax forms for 2010   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Tax forms for 2010 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Tax forms for 2010      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Tax forms for 2010 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Tax forms for 2010 Loans from a qualified employer plan treated as a distribution. Tax forms for 2010 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Tax forms for 2010 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Tax forms for 2010 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Tax forms for 2010 Distributions from a military retirement plan. Tax forms for 2010 Distributions received by spouse. Tax forms for 2010   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Tax forms for 2010 Testing period. Tax forms for 2010   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Tax forms for 2010 Example. Tax forms for 2010 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Tax forms for 2010 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Tax forms for 2010 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Tax forms for 2010 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Tax forms for 2010 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Tax forms for 2010 Maximum eligible contributions. Tax forms for 2010   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Tax forms for 2010 Effect on other credits. Tax forms for 2010   The amount of this credit will not change the amount of your refundable tax credits. Tax forms for 2010 A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Tax forms for 2010 Maximum credit. Tax forms for 2010   This is a nonrefundable credit. Tax forms for 2010 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Tax forms for 2010 If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Tax forms for 2010 How to figure and report the credit. Tax forms for 2010   The amount of the credit you can get is based on the contributions you make and your credit rate. Tax forms for 2010 The credit rate can be as low as 10% or as high as 50%. Tax forms for 2010 Your credit rate depends on your income and your filing status. Tax forms for 2010 See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Tax forms for 2010   The maximum contribution taken into account is $2,000 per person. Tax forms for 2010 On a joint return, up to $2,000 is taken into account for each spouse. Tax forms for 2010   Figure the credit on Form 8880. Tax forms for 2010 Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Tax forms for 2010 Prev  Up  Next   Home   More Online Publications
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The Tax Forms For 2010

Tax forms for 2010 12. Tax forms for 2010   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. Tax forms for 2010 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. Tax forms for 2010  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. Tax forms for 2010 5 cents per mile. Tax forms for 2010 For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Tax forms for 2010 Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Tax forms for 2010 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. Tax forms for 2010 What is the tax benefit of taking a business deduction for work-related education. Tax forms for 2010   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. Tax forms for 2010 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. Tax forms for 2010 An itemized deduction reduces the amount of your income subject to tax. Tax forms for 2010   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Tax forms for 2010 This reduces the amount of your income subject to both income tax and self-employment tax. Tax forms for 2010   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Tax forms for 2010 You may qualify for these other benefits even if you do not meet the requirements listed above. Tax forms for 2010   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Tax forms for 2010 Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Tax forms for 2010 Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Tax forms for 2010 This is education that meets at least one of the following two tests. Tax forms for 2010 The education is required by your employer or the law to keep your present salary, status, or job. Tax forms for 2010 The required education must serve a bona fide business purpose of your employer. Tax forms for 2010 The education maintains or improves skills needed in your present work. Tax forms for 2010 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. Tax forms for 2010 You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Tax forms for 2010 Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Tax forms for 2010 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. Tax forms for 2010 This additional education is qualifying work-related education if all three of the following requirements are met. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 See Education To Maintain or Improve Skills , later. Tax forms for 2010 Example. Tax forms for 2010 You are a teacher who has satisfied the minimum requirements for teaching. Tax forms for 2010 Your employer requires you to take an additional college course each year to keep your teaching job. Tax forms for 2010 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. Tax forms for 2010 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 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. Tax forms for 2010 This could include refresher courses, courses on current developments, and academic or vocational courses. Tax forms for 2010 Example. Tax forms for 2010 You repair televisions, radios, and stereo systems for XYZ Store. Tax forms for 2010 To keep up with the latest changes, you take special courses in radio and stereo service. Tax forms for 2010 These courses maintain and improve skills required in your work. Tax forms for 2010 Maintaining skills vs. Tax forms for 2010 qualifying for new job. Tax forms for 2010   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. Tax forms for 2010 Education during temporary absence. Tax forms for 2010   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. Tax forms for 2010 Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Tax forms for 2010 Example. Tax forms for 2010 You quit your biology research job to become a full-time biology graduate student for 1 year. Tax forms for 2010 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. Tax forms for 2010 Education during indefinite absence. Tax forms for 2010   If you stop work for more than a year, your absence from your job is considered indefinite. Tax forms for 2010 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. Tax forms for 2010 Therefore, it is not qualifying work-related education. Tax forms for 2010 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. Tax forms for 2010 The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Tax forms for 2010 Example 1. Tax forms for 2010 You are a full-time engineering student. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 The education is not qualifying work-related education. Tax forms for 2010 Example 2. Tax forms for 2010 You are an accountant and you have met the minimum educational requirements of your employer. Tax forms for 2010 Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Tax forms for 2010 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. Tax forms for 2010 Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Tax forms for 2010 The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Tax forms for 2010 If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Tax forms for 2010 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. Tax forms for 2010 You generally will be considered a faculty member when one or more of the following occurs. Tax forms for 2010 You have tenure. Tax forms for 2010 Your years of service count toward obtaining tenure. Tax forms for 2010 You have a vote in faculty decisions. Tax forms for 2010 Your school makes contributions for you to a retirement plan other than social security or a similar program. Tax forms for 2010 Example 1. Tax forms for 2010 The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Tax forms for 2010 In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Tax forms for 2010 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. Tax forms for 2010 However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Tax forms for 2010 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. Tax forms for 2010 If you have all the required education except the fifth year, you have met the minimum educational requirements. Tax forms for 2010 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. Tax forms for 2010 Example 2. Tax forms for 2010 Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Tax forms for 2010 The additional four education courses can be qualifying work-related education. Tax forms for 2010 Although you do not have all the required courses, you have already met the minimum educational requirements. Tax forms for 2010 Example 3. Tax forms for 2010 Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Tax forms for 2010 The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Tax forms for 2010 They are needed to meet the minimum educational requirements for employment as a teacher. Tax forms for 2010 Example 4. Tax forms for 2010 You have a bachelor's degree and you work as a temporary instructor at a university. Tax forms for 2010 At the same time, you take graduate courses toward an advanced degree. Tax forms for 2010 The rules of the university state that you can become a faculty member only if you get a graduate degree. Tax forms for 2010 Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Tax forms for 2010 You have not met the minimum educational requirements to qualify you as a faculty member. Tax forms for 2010 The graduate courses are not qualifying work-related education. Tax forms for 2010 Certification in a new state. Tax forms for 2010   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. Tax forms for 2010 This is true even if you must get additional education to be certified in another state. Tax forms for 2010 Any additional education you need is qualifying work-related education. Tax forms for 2010 You have already met the minimum requirements for teaching. Tax forms for 2010 Teaching in another state is not a new trade or business. Tax forms for 2010 Example. Tax forms for 2010 You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Tax forms for 2010 You move to State B and are promptly hired as a teacher. Tax forms for 2010 You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 This is true even if you do not plan to enter that trade or business. Tax forms for 2010 If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Tax forms for 2010 Example 1. Tax forms for 2010 You are an accountant. Tax forms for 2010 Your employer requires you to get a law degree at your own expense. Tax forms for 2010 You register at a law school for the regular curriculum that leads to a law degree. Tax forms for 2010 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. Tax forms for 2010 Example 2. Tax forms for 2010 You are a general practitioner of medicine. Tax forms for 2010 You take a 2-week course to review developments in several specialized fields of medicine. Tax forms for 2010 The course does not qualify you for a new profession. Tax forms for 2010 It is qualifying work- related education because it maintains or improves skills required in your present profession. Tax forms for 2010 Example 3. Tax forms for 2010 While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Tax forms for 2010 The program will lead to qualifying you to practice psychoanalysis. Tax forms for 2010 The psychoanalytic training does not qualify you for a new profession. Tax forms for 2010 It is qualifying work-related education because it maintains or improves skills required in your present profession. Tax forms for 2010 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. Tax forms for 2010 They are part of a program of study that can qualify you for a new profession. Tax forms for 2010 Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Tax forms for 2010 A change in duties in any of the following ways is not considered a change to a new business. Tax forms for 2010 Elementary school teacher to secondary school teacher. Tax forms for 2010 Teacher of one subject, such as biology, to teacher of another subject, such as art. Tax forms for 2010 Classroom teacher to guidance counselor. Tax forms for 2010 Classroom teacher to school administrator. Tax forms for 2010 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. Tax forms for 2010 If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Tax forms for 2010 You cannot deduct expenses related to tax-exempt and excluded income. Tax forms for 2010 Deductible expenses. Tax forms for 2010   The following education expenses can be deducted. Tax forms for 2010 Tuition, books, supplies, lab fees, and similar items. Tax forms for 2010 Certain transportation and travel costs. Tax forms for 2010 Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Tax forms for 2010 Nondeductible expenses. Tax forms for 2010   You cannot deduct personal or capital expenses. Tax forms for 2010 For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Tax forms for 2010 This amount is a personal expense. Tax forms for 2010 Unclaimed reimbursement. Tax forms for 2010   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. Tax forms for 2010 Example. Tax forms for 2010 Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Tax forms for 2010 You do not file a voucher and you do not get reimbursed. Tax forms for 2010 Because you did not file a voucher, you cannot deduct the expenses on your tax return. Tax forms for 2010 Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Tax forms for 2010 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. Tax forms for 2010 Temporary basis. Tax forms for 2010   You go to school on a temporary basis if either of the following situations applies to you. Tax forms for 2010 Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Tax forms for 2010 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. Tax forms for 2010 Your attendance is temporary up to the date you determine it will last more than 1 year. Tax forms for 2010 If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Tax forms for 2010 Attendance not on a temporary basis. Tax forms for 2010   You do not go to school on a temporary basis if either of the following situations apply to you. Tax forms for 2010 Your attendance at school is realistically expected to last more than 1 year. Tax forms for 2010 It does not matter how long you actually attend. Tax forms for 2010 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. Tax forms for 2010 Your attendance is not temporary after the date you determine it will last more than 1 year. Tax forms for 2010 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. Tax forms for 2010 This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Tax forms for 2010 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Tax forms for 2010 Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Tax forms for 2010 Example 1. Tax forms for 2010 You regularly work in a nearby town, and go directly from work to home. Tax forms for 2010 You also attend school every work night for 3 months to take a course that improves your job skills. Tax forms for 2010 Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Tax forms for 2010 This is true regardless of the distance traveled. Tax forms for 2010 Example 2. Tax forms for 2010 Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Tax forms for 2010 You can deduct your transportation expenses from your regular work site to school and then home. Tax forms for 2010 Example 3. Tax forms for 2010 Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Tax forms for 2010 Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Tax forms for 2010 Example 4. Tax forms for 2010 Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Tax forms for 2010 Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Tax forms for 2010 If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Tax forms for 2010 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. Tax forms for 2010 Using your car. Tax forms for 2010    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. Tax forms for 2010 The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Tax forms for 2010 5 cents per mile. Tax forms for 2010 Whichever method you use, you can also deduct parking fees and tolls. Tax forms for 2010 See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Tax forms for 2010 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. Tax forms for 2010 Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Tax forms for 2010 For more information, see chapter 1 of Publication 463. Tax forms for 2010 You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Tax forms for 2010 Mainly personal travel. Tax forms for 2010   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Tax forms for 2010 You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Tax forms for 2010   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Tax forms for 2010 An important factor is the comparison of time spent on personal activities with time spent on educational activities. Tax forms for 2010 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. Tax forms for 2010 Example 1. Tax forms for 2010 John works in Newark, New Jersey. Tax forms for 2010 He traveled to Chicago to take a deductible 1-week course at the request of his employer. Tax forms for 2010 His main reason for going to Chicago was to take the course. Tax forms for 2010 While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Tax forms for 2010 Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Tax forms for 2010 He cannot deduct his transportation expenses of going to Pleasantville. Tax forms for 2010 He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Tax forms for 2010 Example 2. Tax forms for 2010 Sue works in Boston. Tax forms for 2010 She went to a university in Michigan to take a course for work. Tax forms for 2010 The course is qualifying work-related education. Tax forms for 2010 She took one course, which is one-fourth of a full course load of study. Tax forms for 2010 She spent the rest of the time on personal activities. Tax forms for 2010 Her reasons for taking the course in Michigan were all personal. Tax forms for 2010 Sue's trip is mainly personal because three-fourths of her time is considered personal time. Tax forms for 2010 She cannot deduct the cost of her round-trip train ticket to Michigan. Tax forms for 2010 She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Tax forms for 2010 Example 3. Tax forms for 2010 Dave works in Nashville and recently traveled to California to take a 2-week seminar. Tax forms for 2010 The seminar is qualifying work-related education. Tax forms for 2010 While there, he spent an extra 8 weeks on personal activities. Tax forms for 2010 The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Tax forms for 2010 Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Tax forms for 2010 He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Tax forms for 2010 Cruises and conventions. Tax forms for 2010   Certain cruises and conventions offer seminars or courses as part of their itinerary. Tax forms for 2010 Even if the seminars or courses are work related, your deduction for travel may be limited. Tax forms for 2010 This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Tax forms for 2010   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. Tax forms for 2010 50% limit on meals. Tax forms for 2010   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Tax forms for 2010 If you were reimbursed for the meals, see How To Treat Reimbursements , later. Tax forms for 2010   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Tax forms for 2010 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. Tax forms for 2010 Example. Tax forms for 2010 You are a French language teacher. Tax forms for 2010 While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Tax forms for 2010 You chose your itinerary and most of your activities to improve your French language skills. Tax forms for 2010 You cannot deduct your travel expenses as education expenses. Tax forms for 2010 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. Tax forms for 2010 No Double Benefit Allowed You cannot do either of the following. Tax forms for 2010 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. Tax forms for 2010 Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Tax forms for 2010 See Adjustments to Qualifying Work-Related Education Expenses, next. Tax forms for 2010 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. Tax forms for 2010 You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Tax forms for 2010 Tax-free educational assistance. Tax forms for 2010   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). Tax forms for 2010 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. Tax forms for 2010 Amounts that do not reduce qualifying work-related education expenses. Tax forms for 2010   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. Tax forms for 2010 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. Tax forms for 2010 How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Tax forms for 2010 There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Tax forms for 2010 You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Tax forms for 2010 Note. Tax forms for 2010 The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Tax forms for 2010 Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Tax forms for 2010 Your expenses must have a business connection. Tax forms for 2010 This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Tax forms for 2010 You must adequately account to your employer for your expenses within a reasonable period of time. Tax forms for 2010 You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 Accountable plan rules not met. Tax forms for 2010   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Tax forms for 2010 Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Tax forms for 2010 Expenses equal reimbursement. Tax forms for 2010   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Tax forms for 2010 Because your expenses and reimbursements are equal, you do not have a deduction. Tax forms for 2010 Excess expenses. Tax forms for 2010   If your expenses are more than your reimbursement, you can deduct your excess expenses. Tax forms for 2010 This is discussed later, under Deducting Business Expenses . Tax forms for 2010 Allocating your reimbursements for meals. Tax forms for 2010   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Tax forms for 2010 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. Tax forms for 2010 Make the allocation as follows. Tax forms for 2010 Divide your meal expenses by your total expenses. Tax forms for 2010 Multiply your total reimbursement by the result from (1). Tax forms for 2010 This is the allocated reimbursement for your meal expenses. Tax forms for 2010 Subtract the amount figured in (2) from your total reimbursement. Tax forms for 2010 The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Tax forms for 2010 Example. Tax forms for 2010 Your employer paid you an expense allowance of $2,000 under an accountable plan. Tax forms for 2010 The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Tax forms for 2010 There was no indication of how much of the reimbursement was for each type of expense. Tax forms for 2010 Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Tax forms for 2010 Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Tax forms for 2010   1. Tax forms for 2010 $425 meal expenses  $2,500 total expenses = . Tax forms for 2010 17   2. Tax forms for 2010 $2,000 (reimbursement)×. Tax forms for 2010 17     =$340 (allocated reimbursement for meal expenses)   3. Tax forms for 2010 $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). Tax forms for 2010 After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Tax forms for 2010 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. Tax forms for 2010 You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Tax forms for 2010 This is discussed later under Deducting Business Expenses . Tax forms for 2010 An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Tax forms for 2010 Reimbursements for nondeductible expenses. Tax forms for 2010   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Tax forms for 2010 You must include them in your income. Tax forms for 2010 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. Tax forms for 2010   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Tax forms for 2010 Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Tax forms for 2010 The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Tax forms for 2010 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)). Tax forms for 2010 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. Tax forms for 2010 See the instructions for the form you file for information on how to complete it. Tax forms for 2010 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. Tax forms for 2010 If either (1) or (2) applies, you can deduct the total qualifying cost. Tax forms for 2010 If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Tax forms for 2010 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. Tax forms for 2010 (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Tax forms for 2010 ) 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. Tax forms for 2010 Form 2106 or 2106-EZ. Tax forms for 2010   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Tax forms for 2010 Form not required. Tax forms for 2010   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. Tax forms for 2010   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. Tax forms for 2010 (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Tax forms for 2010 ) Using Form 2106-EZ. Tax forms for 2010   This form is shorter and easier to use than Form 2106. Tax forms for 2010 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. Tax forms for 2010   If you do not meet both of these requirements, use Form 2106. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Tax forms for 2010 For more information on qualified performing artists, see chapter 6 of Publication 463. Tax forms for 2010 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. Tax forms for 2010 They are not subject to the 2%-of-adjusted-gross-income limit. Tax forms for 2010 To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Tax forms for 2010 For more information on impairment-related work expenses, see chapter 6 of Publication 463. Tax forms for 2010 Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Tax forms for 2010 Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 Examples of records to keep. Tax forms for 2010   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Tax forms for 2010 You should keep adequate records or have sufficient evidence that will support your expenses. Tax forms for 2010 Estimates or approximations do not qualify as proof of an expense. Tax forms for 2010 Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Tax forms for 2010 , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Tax forms for 2010 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. Tax forms for 2010 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. Tax forms for 2010 Complete information about any scholarship or fellowship grants, including amounts you received during the year. Tax forms for 2010 Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Tax forms for 2010 He was selected to attend a 3-week math seminar at a university in California. Tax forms for 2010 The seminar will improve his skills in his current job and is qualifying work-related education. Tax forms for 2010 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. Tax forms for 2010 Victor will file Form 1040. Tax forms for 2010 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. Tax forms for 2010 He shows his expenses for the seminar in Part I of the form. Tax forms for 2010 He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Tax forms for 2010 He enters $400 on line 4 for his tuition and books. Tax forms for 2010 On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Tax forms for 2010 He multiplies that amount by 50% and enters the result, $263, on line 5. Tax forms for 2010 On line 6, Victor totals the amounts from lines 3 through 5. Tax forms for 2010 He carries the total, $2,313, to Schedule A (Form 1040), line 21. Tax forms for 2010 Since he does not claim any vehicle expenses, Victor leaves Part II blank. Tax forms for 2010 His filled-in form is shown on the next page. Tax forms for 2010 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Form 2106-EZ for V. Tax forms for 2010 Jones Prev  Up  Next   Home   More Online Publications