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Form 1040ez Booklet

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Form 1040ez Booklet

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

Form 1040ez booklet Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Form 1040ez booklet , Liabilities. Form 1040ez booklet B Basis Adjusted, Adjusted basis. Form 1040ez booklet Original, Basis. Form 1040ez booklet Bonds, U. Form 1040ez booklet S. Form 1040ez booklet Treasury, U. Form 1040ez booklet S. Form 1040ez booklet Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Form 1040ez booklet Lease, Cancellation of a lease. Form 1040ez booklet Real property sale, Canceling a sale of real property. Form 1040ez booklet Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Form 1040ez booklet Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Form 1040ez booklet Charitable organization Bargain sale to, Bargain sales to charity. Form 1040ez booklet , Bargain sale to charity. Form 1040ez booklet Gift to, Gift to charitable organization. Form 1040ez booklet Classes of assets, Classes of assets. Form 1040ez booklet Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Form 1040ez booklet Commodities derivative financial instruments, Commodities derivative financial instrument. Form 1040ez booklet Condemnations, Condemnations, Section 1231 transactions. Form 1040ez booklet Conversion transactions, Conversion Transactions Copyrights, Copyright. Form 1040ez booklet , Copyrights. Form 1040ez booklet Covenant not to compete, Covenant not to compete. Form 1040ez booklet D Debt cancellation, Cancellation of debt. Form 1040ez booklet , Cancellation of debt. Form 1040ez booklet Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Form 1040ez booklet Records, Depreciation Recapture Section 1245, Section 1245 property defined. Form 1040ez booklet , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Form 1040ez booklet Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Form 1040ez booklet E Easement, Easement. Form 1040ez booklet Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Form 1040ez booklet U. Form 1040ez booklet S. Form 1040ez booklet Treasury notes or bonds, U. Form 1040ez booklet S. Form 1040ez booklet Treasury Notes or Bonds F Fair market value, Fair market value. Form 1040ez booklet Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Form 1040ez booklet D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Form 1040ez booklet , Forms 1099-A and 1099-C. Form 1040ez booklet 1099-B, Form 1099-B. Form 1040ez booklet 1099-C, Forms 1099-A and 1099-C. Form 1040ez booklet , Forms 1099-A and 1099-C. Form 1040ez booklet 1099-S, Form 1099-S. Form 1040ez booklet 4797, Business property. Form 1040ez booklet , Reporting the exchange. Form 1040ez booklet , Form 4797 8594, Reporting requirement. Form 1040ez booklet 8824, Reporting the exchange. Form 1040ez booklet 8949, Forms to file. Form 1040ez booklet , Personal-use property. Form 1040ez booklet , Reporting the exchange. Form 1040ez booklet , More information. Form 1040ez booklet , Timber, Introduction, Form 1099-B. Form 1040ez booklet , Personal-use property. Form 1040ez booklet , Mark-to-market election. Form 1040ez booklet Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Form 1040ez booklet G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Form 1040ez booklet Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Form 1040ez booklet Help (see Tax help) Holding period, Holding period. Form 1040ez booklet Housing, low income, Low-income housing. Form 1040ez booklet , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Form 1040ez booklet Information returns, Information Returns Inherited property, Inherited property. Form 1040ez booklet Installment sales, Installment Sales, Installment sale. Form 1040ez booklet Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Form 1040ez booklet Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Form 1040ez booklet Liabilities, assumption, Liabilities. Form 1040ez booklet Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Form 1040ez booklet Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Form 1040ez booklet Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Form 1040ez booklet M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Form 1040ez booklet S. Form 1040ez booklet Treasury, U. Form 1040ez booklet S. Form 1040ez booklet Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Form 1040ez booklet Related persons, Related persons. Form 1040ez booklet , Controlled entity. Form 1040ez booklet Sale or exchange of interest, Partnership Interests, Partnership interests. Form 1040ez booklet , Partnership interests. Form 1040ez booklet Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Form 1040ez booklet Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Form 1040ez booklet Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Form 1040ez booklet Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Form 1040ez booklet Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Form 1040ez booklet Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Form 1040ez booklet Replacement property, Replacement property. Form 1040ez booklet , Replacement property to be produced. Form 1040ez booklet Repossession, Foreclosures and Repossessions, Repossession. Form 1040ez booklet Residual method, sale of business, Residual method. Form 1040ez booklet Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Form 1040ez booklet , Bargain sale to charity. Form 1040ez booklet Installment, Installment Sales, Installment sale. Form 1040ez booklet Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Form 1040ez booklet Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Form 1040ez booklet Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Form 1040ez booklet Foreclosure, Foreclosure. Form 1040ez booklet Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Form 1040ez booklet Residential, Residential rental property. Form 1040ez booklet Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Form 1040ez booklet Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Form 1040ez booklet Indirect ownership, Ownership of stock or partnership interests. Form 1040ez booklet Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Form 1040ez booklet T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Form 1040ez booklet Timber, Timber, Section 1231 transactions. Form 1040ez booklet Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Form 1040ez booklet S. Form 1040ez booklet Treasury bonds, U. Form 1040ez booklet S. Form 1040ez booklet Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Form 1040ez booklet Prev  Up     Home   More Online Publications