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Irs File Extension

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Irs File Extension

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

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The Irs File Extension

Irs file extension Index A Affiliated corporations, Aircraft used by affiliated corporations. Irs file extension Agri-biodiesel, defined, Agri-biodiesel. Irs file extension Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Irs file extension Alaska, Transportation between the continental U. Irs file extension S. Irs file extension and Alaska or Hawaii. Irs file extension , Transportation within Alaska or Hawaii. Irs file extension , Alaska and Hawaii. Irs file extension Baggage, Excess baggage. Irs file extension Bonus tickets, Bonus tickets. Irs file extension Credits or refunds, Credits or refunds. Irs file extension Exemptions, Exemptions. Irs file extension Export, Exportation. Irs file extension Fixed-wing aircraft, Fixed-wing aircraft uses. Irs file extension Hawaii, Transportation between the continental U. Irs file extension S. Irs file extension and Alaska or Hawaii. Irs file extension , Transportation within Alaska or Hawaii. Irs file extension , Alaska and Hawaii. Irs file extension Helicopters, Certain helicopter uses. Irs file extension , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Irs file extension Package tours, Package tours. Irs file extension Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Irs file extension , Liability for tax. Irs file extension Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Irs file extension Travel agency, Liability for tax. Irs file extension Uninterrupted international, Uninterrupted international air transportation. Irs file extension Aircraft, Fixed-wing aircraft uses. Irs file extension Affiliated corporations, Aircraft used by affiliated corporations. Irs file extension Small planes, Small aircraft. Irs file extension Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Irs file extension 15). Irs file extension Alaska Air transportation taxes, Transportation between the continental U. Irs file extension S. Irs file extension and Alaska or Hawaii. Irs file extension Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Irs file extension Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Irs file extension Alternative fuel, defined, Other fuels. Irs file extension American Red Cross, International organizations and the American Red Cross. Irs file extension Answering service, Answering services. Irs file extension Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Irs file extension Approved terminal, defined, Approved terminal or refinery. Irs file extension Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Irs file extension B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Irs file extension Blended taxable fuel, defined, Blended taxable fuel. Irs file extension Blender, defined, Blender. Irs file extension Blocked pump, Blocked pump. Irs file extension Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Irs file extension 11). Irs file extension , Qualified blood collector organizations. Irs file extension Boats, In a boat engaged in commercial fishing (No. Irs file extension 4). Irs file extension Bonus tickets, Bonus tickets. Irs file extension Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Irs file extension Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Irs file extension Buses, In certain intercity and local buses (No. Irs file extension 5). Irs file extension , In a qualified local bus (No. Irs file extension 6). Irs file extension , In a school bus (No. Irs file extension 7). Irs file extension Tire tax, Qualifying intercity or local bus. Irs file extension C Cellulosic biofuel, Cellulosic biofuel. Irs file extension Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Irs file extension Exemptions, Exemption from tax. Irs file extension Producer, Coal Production, Coal production. Irs file extension Selling price, Determining tonnage or selling price. Irs file extension Tax rates, Tax rates. Irs file extension Coin-operated telephones, Coin-operated telephones. Irs file extension Comments, Comments and suggestions. Irs file extension Commercial aviation, In commercial aviation (other than foreign trade). Irs file extension Commercial fishing, In a boat engaged in commercial fishing (No. Irs file extension 4). Irs file extension Commercial waterway transportation, Commercial waterway transportation. Irs file extension Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Irs file extension Local telephone service, Local telephone service. Irs file extension Local-only service, Local-only service. Irs file extension Private communication service, Private communication service. Irs file extension Teletypewriter exchange service, Teletypewriter exchange service. Irs file extension Credit card purchases Aviation gasoline, Credit card purchases. Irs file extension Gasoline, Credit card purchases. Irs file extension Kerosene for use in aviation, Credit card purchases. Irs file extension Undyed diesel fuel, Credit Card Purchases. Irs file extension Undyed kerosene, Credit Card Purchases. Irs file extension Credit or refund Gas guzzler tax, Credit or refund. Irs file extension Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Irs file extension Retail tax, Credits or refunds. Irs file extension Tire tax, Credit or refund. Irs file extension Vaccines, Credit or refund. Irs file extension Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Irs file extension Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Irs file extension Enterer, defined, Enterer. Irs file extension Entry, defined, Entry. Irs file extension Environmental taxes Credit or refund, Credits or refunds. Irs file extension Exceptions, Exceptions. Irs file extension Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Irs file extension Exempt communication services American Red Cross, International organizations and the American Red Cross. Irs file extension Answering service, Answering services. Irs file extension Coin-operated telephones, Coin-operated telephones. Irs file extension Installation charges, Installation charges. Irs file extension International organizations, International organizations and the American Red Cross. Irs file extension Mobile radio telephone service, Mobile radio telephone service. Irs file extension News services, News services. Irs file extension Nonprofit educational organizations, Nonprofit educational organizations. Irs file extension Nonprofit hospitals, Nonprofit hospitals. Irs file extension Private communication service, Private communication service. Irs file extension Qualified blood collector organizations, Qualified blood collector organizations. Irs file extension Radio broadcasts, News services. Irs file extension Security systems, Telephone-operated security systems. Irs file extension Exempt sales, heavy trucks, Sales exempt from tax. Irs file extension Exemptions Air transportation taxes, Exemptions. Irs file extension Bonus tickets, Bonus tickets. Irs file extension Coal, Exemption from tax. Irs file extension Communications taxes, Exemptions Federal government, Federal, state, and local government. Irs file extension Fixed-wing aircraft, Fixed-wing aircraft uses. Irs file extension For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Irs file extension Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Irs file extension Military personnel, Military personnel on international trips. Irs file extension Nonprofit educational organizations, Federal, state, and local government. Irs file extension , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Irs file extension , Exemptions Taxable tires, Tires exempt from tax. Irs file extension Vessel supplies, Exemptions Export, Export (No. Irs file extension 3). Irs file extension Exported taxable fuel, Exported taxable fuel. Irs file extension F Farming, On a farm for farming purposes (No. Irs file extension 1). Irs file extension Federal government, Federal, state, and local government. Irs file extension Fishing, In a boat engaged in commercial fishing (No. Irs file extension 4). Irs file extension Fishing rods and fishing poles. Irs file extension , Fishing rods and fishing poles. Irs file extension Fishing tackle boxes, Fishing tackle boxes. Irs file extension Fixed-wing aircraft, Fixed-wing aircraft uses. Irs file extension Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Irs file extension 9). Irs file extension Form 1363, Exportation. Irs file extension 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Irs file extension , Attachments to Form 720. Irs file extension 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Irs file extension 720, Claiming A Refund, Form 6197. Irs file extension , Filing Form 720 720X, Form 720X. Irs file extension 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Irs file extension Due dates, Due dates. Irs file extension Final return, Final return. Irs file extension Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Irs file extension Gas guzzler tax Automobiles, Automobiles. Irs file extension Credit or refund, Credit or refund. Irs file extension Limousines, Automobiles. Irs file extension Vehicles not subject to tax, Vehicles not subject to tax. Irs file extension Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Irs file extension H Hawaii, air transportation taxes, Transportation between the continental U. Irs file extension S. Irs file extension and Alaska or Hawaii. Irs file extension Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Irs file extension Further manufacture, Further manufacture. Irs file extension Installment sales, Installment sales. Irs file extension Parts or accessories, Parts or accessories. Irs file extension Presumptive retail sales price, Presumptive retail sales price. Irs file extension Related persons, Related person. Irs file extension Separate purchases, Separate purchase. Irs file extension Tax base, Determination of tax base. Irs file extension Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Irs file extension Help (see Tax help) Highway vehicle, Highway vehicle. Irs file extension , In a highway vehicle owned by the United States that is not used on a highway (No. Irs file extension 12). Irs file extension Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Irs file extension I Identifying number, Taxpayer identification number. Irs file extension Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Irs file extension 5). Irs file extension Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Irs file extension Local-only service, Local-only service. Irs file extension M Manufacturer, defined, Manufacturer. Irs file extension Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Irs file extension Lease payments, Partial payments. Irs file extension Partial payments, Partial payments. Irs file extension Registration, Registration requirements. Irs file extension Related person, Related person. Irs file extension Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Irs file extension Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Irs file extension Military aircraft, In military aircraft (No. Irs file extension 16). Irs file extension Mobile radio telephone service, Mobile radio telephone service. Irs file extension N News services, News services. Irs file extension Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Irs file extension 13). Irs file extension Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Irs file extension Nonprofit educational organizations, Nonprofit educational organizations. Irs file extension , Federal, state, and local government. Irs file extension Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Irs file extension 2). Irs file extension Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Irs file extension Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Irs file extension Dyed kerosene, Penalty. Irs file extension Pipeline operator, defined, Pipeline operator. Irs file extension Position holder, defined, Position holder. Irs file extension Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Irs file extension 6). Irs file extension R Rack, defined, Rack. Irs file extension Radio broadcasts, News services. Irs file extension Records, Refiner, defined, Refiner. Irs file extension Refinery, defined, Refinery. Irs file extension Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Irs file extension Registrant, Taxable fuel registrant. Irs file extension Registrant, defined, Registrant. Irs file extension Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Irs file extension Sport fishing equipment, Related person. Irs file extension Removal, defined, Removal. Irs file extension Retail tax Credits or refunds, Credits or refunds. Irs file extension Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Irs file extension S Sale, defined, Sale. Irs file extension Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Irs file extension Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Irs file extension Cost of transportation, Manufacturers taxes based on sale price. Irs file extension Delivery costs, Manufacturers taxes based on sale price. Irs file extension Discounts, Manufacturers taxes based on sale price. Irs file extension Installation costs, Manufacturers taxes based on sale price. Irs file extension Insurance costs, Manufacturers taxes based on sale price. Irs file extension Local advertising charges, Manufacturers taxes based on sale price. Irs file extension Manufacturers excise tax, Manufacturers taxes based on sale price. Irs file extension Rebates, Manufacturers taxes based on sale price. Irs file extension Retail dealer preparation costs, Manufacturers taxes based on sale price. Irs file extension Warranty charges, Manufacturers taxes based on sale price. Irs file extension School bus, In a school bus (No. Irs file extension 7). Irs file extension Second generation biofuel, Second generation biofuel. Irs file extension Security systems, Telephone-operated security systems. Irs file extension Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Irs file extension Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Irs file extension State and local governments, Federal, state, and local government. Irs file extension State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Irs file extension 14). Irs file extension State or nonprofit educational organization use, Sales by registered ultimate vendors. Irs file extension State use, Registered ultimate vendor (state use). Irs file extension , State use. Irs file extension State, defined, State. Irs file extension Suggestions, Comments and suggestions. Irs file extension T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Irs file extension Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Irs file extension Electric outboard motor, Electric outboard boat motors. Irs file extension International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Irs file extension Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Irs file extension Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Irs file extension Teletypewriter exchange service, Teletypewriter exchange service. Irs file extension Terminal operator, defined, Terminal operator. Irs file extension Terminal, defined, Terminal. Irs file extension Throughputter, defined, Throughputter. Irs file extension Tires Credit against heavy truck tax, Tire credit. Irs file extension Credit or refund of tax, Credit or refund. Irs file extension Train, Use in a train. Irs file extension Train (Diesel-powered), Diesel-powered train. Irs file extension Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Irs file extension TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Irs file extension , Two-party exchanges. Irs file extension U Ultimate purchaser, Ultimate purchaser. Irs file extension Uninterrupted international air transportation, Uninterrupted international air transportation. Irs file extension , Military personnel on international trips. Irs file extension Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Irs file extension 8). Irs file extension Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Irs file extension Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Irs file extension Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Irs file extension Law enforcement, Vehicles not subject to tax. Irs file extension Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Irs file extension Vessel operator, defined, Vessel operator. Irs file extension W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications