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1040 Tax Forms 2011

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1040 Tax Forms 2011

1040 tax forms 2011 27. 1040 tax forms 2011   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. 1040 tax forms 2011 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. 1040 tax forms 2011  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. 1040 tax forms 2011 For more information, see Transportation Expenses under What Expenses Can Be Deducted. 1040 tax forms 2011 Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 1040 tax forms 2011 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 . 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 See chapter 28. 1040 tax forms 2011 If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 1040 tax forms 2011 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). 1040 tax forms 2011 You may qualify for these other benefits even if you do not meet the requirements listed earlier. 1040 tax forms 2011 Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. 1040 tax forms 2011 Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 This is education that meets at least one of the following two tests. 1040 tax forms 2011 The education is required by your employer or the law to keep your present salary, status, or job. 1040 tax forms 2011 The required education must serve a bona fide business purpose of your employer. 1040 tax forms 2011 The education maintains or improves skills needed in your present work. 1040 tax forms 2011 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. 1040 tax forms 2011 You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 1040 tax forms 2011 Use Figure 27-A, later, as a quick check to see if your education qualifies. 1040 tax forms 2011 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. 1040 tax forms 2011 This additional education is qualifying work-related education if all three of the following requirements are met. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 See Education To Maintain or Improve Skills , later. 1040 tax forms 2011 Example. 1040 tax forms 2011 You are a teacher who has satisfied the minimum requirements for teaching. 1040 tax forms 2011 Your employer requires you to take an additional college course each year to keep your teaching job. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 This could include refresher courses, courses on current developments, and academic or vocational courses. 1040 tax forms 2011 Example. 1040 tax forms 2011 You repair televisions, radios, and stereo systems for XYZ Store. 1040 tax forms 2011 To keep up with the latest changes, you take special courses in radio and stereo service. 1040 tax forms 2011 These courses maintain and improve skills required in your work. 1040 tax forms 2011 Maintaining skills vs. 1040 tax forms 2011 qualifying for new job. 1040 tax forms 2011   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. 1040 tax forms 2011 Education during temporary absence. 1040 tax forms 2011   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. 1040 tax forms 2011 Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 1040 tax forms 2011 Example. 1040 tax forms 2011 You quit your biology research job to become a full-time biology graduate student for one year. 1040 tax forms 2011 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. 1040 tax forms 2011 Education during indefinite absence. 1040 tax forms 2011   If you stop work for more than a year, your absence from your job is considered indefinite. 1040 tax forms 2011 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. 1040 tax forms 2011 Therefore, it is not qualifying work-related education. 1040 tax forms 2011 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. 1040 tax forms 2011 The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 1040 tax forms 2011 Example 1. 1040 tax forms 2011 You are a full-time engineering student. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 The education is not qualifying work-related education. 1040 tax forms 2011 Example 2. 1040 tax forms 2011 You are an accountant and you have met the minimum educational requirements of your employer. 1040 tax forms 2011 Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 1040 tax forms 2011 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. 1040 tax forms 2011 Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 1040 tax forms 2011 The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 1040 tax forms 2011 If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 1040 tax forms 2011 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. 1040 tax forms 2011 You generally will be considered a faculty member when one or more of the following occurs. 1040 tax forms 2011 You have tenure. 1040 tax forms 2011 Your years of service count toward obtaining tenure. 1040 tax forms 2011 You have a vote in faculty decisions. 1040 tax forms 2011 Your school makes contributions for you to a retirement plan other than social security or a similar program. 1040 tax forms 2011 Example 1. 1040 tax forms 2011 The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 1040 tax forms 2011 In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 1040 tax forms 2011 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. 1040 tax forms 2011 However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 1040 tax forms 2011 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. 1040 tax forms 2011 If you have all the required education except the fifth year, you have met the minimum educational requirements. 1040 tax forms 2011 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. 1040 tax forms 2011 Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. 1040 tax forms 2011 Figure 27-A. 1040 tax forms 2011 Does Your Work-Related Education Qualify?" Example 2. 1040 tax forms 2011 Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 1040 tax forms 2011 The additional four education courses can be qualifying work-related education. 1040 tax forms 2011 Although you do not have all the required courses, you have already met the minimum educational requirements. 1040 tax forms 2011 Example 3. 1040 tax forms 2011 Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 1040 tax forms 2011 The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 1040 tax forms 2011 They are needed to meet the minimum educational requirements for employment as a teacher. 1040 tax forms 2011 Example 4. 1040 tax forms 2011 You have a bachelor's degree and you work as a temporary instructor at a university. 1040 tax forms 2011 At the same time, you take graduate courses toward an advanced degree. 1040 tax forms 2011 The rules of the university state that you can become a faculty member only if you get a graduate degree. 1040 tax forms 2011 Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 1040 tax forms 2011 You have not met the minimum educational requirements to qualify you as a faculty member. 1040 tax forms 2011 The graduate courses are not qualifying work-related education. 1040 tax forms 2011 Certification in a new state. 1040 tax forms 2011   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. 1040 tax forms 2011 This is true even if you must get additional education to be certified in another state. 1040 tax forms 2011 Any additional education you need is qualifying work-related education. 1040 tax forms 2011 You have already met the minimum requirements for teaching. 1040 tax forms 2011 Teaching in another state is not a new trade or business. 1040 tax forms 2011 Example. 1040 tax forms 2011 You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 1040 tax forms 2011 You move to State B and are promptly hired as a teacher. 1040 tax forms 2011 You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 This is true even if you do not plan to enter that trade or business. 1040 tax forms 2011 If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 1040 tax forms 2011 Example 1. 1040 tax forms 2011 You are an accountant. 1040 tax forms 2011 Your employer requires you to get a law degree at your own expense. 1040 tax forms 2011 You register at a law school for the regular curriculum that leads to a law degree. 1040 tax forms 2011 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. 1040 tax forms 2011 Example 2. 1040 tax forms 2011 You are a general practitioner of medicine. 1040 tax forms 2011 You take a 2-week course to review developments in several specialized fields of medicine. 1040 tax forms 2011 The course does not qualify you for a new profession. 1040 tax forms 2011 It is qualifying work-related education because it maintains or improves skills required in your present profession. 1040 tax forms 2011 Example 3. 1040 tax forms 2011 While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 1040 tax forms 2011 The program will lead to qualifying you to practice psychoanalysis. 1040 tax forms 2011 The psychoanalytic training does not qualify you for a new profession. 1040 tax forms 2011 It is qualifying work-related education because it maintains or improves skills required in your present profession. 1040 tax forms 2011 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. 1040 tax forms 2011 They are part of a program of study that can qualify you for a new profession. 1040 tax forms 2011 Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 1040 tax forms 2011 A change in duties in any of the following ways is not considered a change to a new business. 1040 tax forms 2011 Elementary school teacher to secondary school teacher. 1040 tax forms 2011 Teacher of one subject, such as biology, to teacher of another subject, such as art. 1040 tax forms 2011 Classroom teacher to guidance counselor. 1040 tax forms 2011 Classroom teacher to school administrator. 1040 tax forms 2011 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. 1040 tax forms 2011 If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 1040 tax forms 2011 You cannot deduct expenses related to tax-exempt and excluded income. 1040 tax forms 2011 Deductible expenses. 1040 tax forms 2011   The following education expenses can be deducted. 1040 tax forms 2011 Tuition, books, supplies, lab fees, and similar items. 1040 tax forms 2011 Certain transportation and travel costs. 1040 tax forms 2011 Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 1040 tax forms 2011 Nondeductible expenses. 1040 tax forms 2011   You cannot deduct personal or capital expenses. 1040 tax forms 2011 For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 1040 tax forms 2011 This amount is a personal expense. 1040 tax forms 2011 Unclaimed reimbursement. 1040 tax forms 2011   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. 1040 tax forms 2011 Example. 1040 tax forms 2011 Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 1040 tax forms 2011 You do not file a voucher, and you do not get reimbursed. 1040 tax forms 2011 Because you did not file a voucher, you cannot deduct the expenses on your tax return. 1040 tax forms 2011 Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 1040 tax forms 2011 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. 1040 tax forms 2011 Temporary basis. 1040 tax forms 2011   You go to school on a temporary basis if either of the following situations applies to you. 1040 tax forms 2011 Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 1040 tax forms 2011 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. 1040 tax forms 2011 Your attendance is temporary up to the date you determine it will last more than 1 year. 1040 tax forms 2011 Note. 1040 tax forms 2011 If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. 1040 tax forms 2011 Attendance not on a temporary basis. 1040 tax forms 2011   You do not go to school on a temporary basis if either of the following situations apply to you. 1040 tax forms 2011 Your attendance at school is realistically expected to last more than 1 year. 1040 tax forms 2011 It does not matter how long you actually attend. 1040 tax forms 2011 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. 1040 tax forms 2011 Your attendance is not temporary after the date you determine it will last more than 1 year. 1040 tax forms 2011 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. 1040 tax forms 2011 This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 1040 tax forms 2011 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 1040 tax forms 2011 Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 1040 tax forms 2011 Example 1. 1040 tax forms 2011 You regularly work in a nearby town, and go directly from work to home. 1040 tax forms 2011 You also attend school every work night for 3 months to take a course that improves your job skills. 1040 tax forms 2011 Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 1040 tax forms 2011 This is true regardless of the distance traveled. 1040 tax forms 2011 Example 2. 1040 tax forms 2011 Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 1040 tax forms 2011 You can deduct your transportation expenses from your regular work site to school and then home. 1040 tax forms 2011 Example 3. 1040 tax forms 2011 Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 1040 tax forms 2011 Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 1040 tax forms 2011 Example 4. 1040 tax forms 2011 Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 1040 tax forms 2011 Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 1040 tax forms 2011 If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 1040 tax forms 2011 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. 1040 tax forms 2011 Using your car. 1040 tax forms 2011   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. 1040 tax forms 2011 The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. 1040 tax forms 2011 Whichever method you use, you can also deduct parking fees and tolls. 1040 tax forms 2011 See chapter 26 for information on deducting your actual expenses of using a car. 1040 tax forms 2011 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. 1040 tax forms 2011 Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 1040 tax forms 2011 For more information, see chapter 26. 1040 tax forms 2011 You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. 1040 tax forms 2011 Mainly personal travel. 1040 tax forms 2011   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 1040 tax forms 2011 You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 1040 tax forms 2011   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 1040 tax forms 2011 An important factor is the comparison of time spent on personal activities with time spent on educational activities. 1040 tax forms 2011 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. 1040 tax forms 2011 Example 1. 1040 tax forms 2011 John works in Newark, New Jersey. 1040 tax forms 2011 He traveled to Chicago to take a deductible 1-week course at the request of his employer. 1040 tax forms 2011 His main reason for going to Chicago was to take the course. 1040 tax forms 2011 While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 1040 tax forms 2011 Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 1040 tax forms 2011 He cannot deduct his transportation expenses of going to Pleasantville. 1040 tax forms 2011 He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 1040 tax forms 2011 Example 2. 1040 tax forms 2011 Sue works in Boston. 1040 tax forms 2011 She went to a university in Michigan to take a course for work. 1040 tax forms 2011 The course is qualifying work-related education. 1040 tax forms 2011 She took one course, which is one-fourth of a full course load of study. 1040 tax forms 2011 She spent the rest of the time on personal activities. 1040 tax forms 2011 Her reasons for taking the course in Michigan were all personal. 1040 tax forms 2011 Sue's trip is mainly personal because three-fourths of her time is considered personal time. 1040 tax forms 2011 She cannot deduct the cost of her round-trip train ticket to Michigan. 1040 tax forms 2011 She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 1040 tax forms 2011 Example 3. 1040 tax forms 2011 Dave works in Nashville and recently traveled to California to take a 2-week seminar. 1040 tax forms 2011 The seminar is qualifying work-related education. 1040 tax forms 2011 While there, he spent an extra 8 weeks on personal activities. 1040 tax forms 2011 The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 1040 tax forms 2011 Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 1040 tax forms 2011 He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 1040 tax forms 2011 Cruises and conventions. 1040 tax forms 2011   Certain cruises and conventions offer seminars or courses as part of their itinerary. 1040 tax forms 2011 Even if the seminars or courses are work-related, your deduction for travel may be limited. 1040 tax forms 2011 This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 1040 tax forms 2011   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. 1040 tax forms 2011 50% limit on meals. 1040 tax forms 2011   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 1040 tax forms 2011 You cannot have been reimbursed for the meals. 1040 tax forms 2011   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 1040 tax forms 2011 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. 1040 tax forms 2011 Example. 1040 tax forms 2011 You are a French language teacher. 1040 tax forms 2011 While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 1040 tax forms 2011 You chose your itinerary and most of your activities to improve your French language skills. 1040 tax forms 2011 You cannot deduct your travel expenses as education expenses. 1040 tax forms 2011 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. 1040 tax forms 2011 No Double Benefit Allowed You cannot do either of the following. 1040 tax forms 2011 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). 1040 tax forms 2011 Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 1040 tax forms 2011 See Adjustments to Qualifying Work-Related Education Expenses , next. 1040 tax forms 2011 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. 1040 tax forms 2011 You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 1040 tax forms 2011 For more information, see chapter 12 of Publication 970. 1040 tax forms 2011 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. 1040 tax forms 2011 Amounts that do not reduce qualifying work-related education expenses. 1040 tax forms 2011   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. 1040 tax forms 2011   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. 1040 tax forms 2011 Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 1040 tax forms 2011 There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 1040 tax forms 2011 You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 1040 tax forms 2011 For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. 1040 tax forms 2011 Deducting Business Expenses Self-employed persons and employees report business expenses differently. 1040 tax forms 2011 The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 1040 tax forms 2011 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). 1040 tax forms 2011 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. 1040 tax forms 2011 See the instructions for the form you file for information on how to complete it. 1040 tax forms 2011 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. 1040 tax forms 2011 If either (1) or (2) applies, you can deduct the total qualifying cost. 1040 tax forms 2011 If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 1040 tax forms 2011 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. 1040 tax forms 2011 (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 1040 tax forms 2011 ) 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. 1040 tax forms 2011 See chapter 28. 1040 tax forms 2011 Form 2106 or 2106-EZ. 1040 tax forms 2011   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. 1040 tax forms 2011 Form not required. 1040 tax forms 2011   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. 1040 tax forms 2011   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. 1040 tax forms 2011 (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 1040 tax forms 2011 ) Using Form 2106-EZ. 1040 tax forms 2011   This form is shorter and easier to use than Form 2106. 1040 tax forms 2011 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. 1040 tax forms 2011   If you do not meet both of these requirements, use Form 2106. 1040 tax forms 2011 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. 1040 tax forms 2011 Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. 1040 tax forms 2011 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. 1040 tax forms 2011 You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . 1040 tax forms 2011 For more information on qualified performing artists, see chapter 6 of Publication 463. 1040 tax forms 2011 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. 1040 tax forms 2011 They are not subject to the 2%-of-adjusted-gross-income limit. 1040 tax forms 2011 To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 1040 tax forms 2011 For more information on impairment-related work expenses, see chapter 6 of Publication 463. 1040 tax forms 2011 Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 1040 tax forms 2011 Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 1040 tax forms 2011 For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. 1040 tax forms 2011 Prev  Up  Next   Home   More Online Publications
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Office of Child Support Enforcement (OCSE)

The OCSE assures that assistance in obtaining support (both financial and medical) is available to children through locating parents, establishing paternity and support obligations, and enforcing those obligations.

Contact the Agency or Department

Website: Office of Child Support Enforcement (OCSE)

Address: 370 LEnfant Promenade, SW
Washington, DC 20447

Phone Number: 202-401-9373

The 1040 Tax Forms 2011

1040 tax forms 2011 10. 1040 tax forms 2011   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. 1040 tax forms 2011 Adjusted gross income. 1040 tax forms 2011 Distributions received by spouse. 1040 tax forms 2011 Testing period. 1040 tax forms 2011 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). 1040 tax forms 2011 This credit could reduce the federal income tax you pay dollar for dollar. 1040 tax forms 2011 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. 1040 tax forms 2011 You are not under age 18. 1040 tax forms 2011 You are not a full-time student (explained next). 1040 tax forms 2011 No one else, such as your parent(s), claims an exemption for you on their tax return. 1040 tax forms 2011 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. 1040 tax forms 2011 Full-time student. 1040 tax forms 2011   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. 1040 tax forms 2011 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. 1040 tax forms 2011 Adjusted gross income. 1040 tax forms 2011   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. 1040 tax forms 2011 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. 1040 tax forms 2011 Eligible contributions. 1040 tax forms 2011   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. 1040 tax forms 2011 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. 1040 tax forms 2011 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. 1040 tax forms 2011 Reducing eligible contributions. 1040 tax forms 2011   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. 1040 tax forms 2011 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. 1040 tax forms 2011      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. 1040 tax forms 2011 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. 1040 tax forms 2011 Loans from a qualified employer plan treated as a distribution. 1040 tax forms 2011 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). 1040 tax forms 2011 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). 1040 tax forms 2011 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. 1040 tax forms 2011 Distributions from a military retirement plan. 1040 tax forms 2011 Distributions received by spouse. 1040 tax forms 2011   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. 1040 tax forms 2011 Testing period. 1040 tax forms 2011   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. 1040 tax forms 2011 Example. 1040 tax forms 2011 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. 1040 tax forms 2011 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. 1040 tax forms 2011 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. 1040 tax forms 2011 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. 1040 tax forms 2011 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. 1040 tax forms 2011 Maximum eligible contributions. 1040 tax forms 2011   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. 1040 tax forms 2011 Effect on other credits. 1040 tax forms 2011   The amount of this credit will not change the amount of your refundable tax credits. 1040 tax forms 2011 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. 1040 tax forms 2011 Maximum credit. 1040 tax forms 2011   This is a nonrefundable credit. 1040 tax forms 2011 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. 1040 tax forms 2011 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. 1040 tax forms 2011 How to figure and report the credit. 1040 tax forms 2011   The amount of the credit you can get is based on the contributions you make and your credit rate. 1040 tax forms 2011 The credit rate can be as low as 10% or as high as 50%. 1040 tax forms 2011 Your credit rate depends on your income and your filing status. 1040 tax forms 2011 See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. 1040 tax forms 2011   The maximum contribution taken into account is $2,000 per person. 1040 tax forms 2011 On a joint return, up to $2,000 is taken into account for each spouse. 1040 tax forms 2011   Figure the credit on Form 8880. 1040 tax forms 2011 Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. 1040 tax forms 2011 Prev  Up  Next   Home   More Online Publications