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Where To Mail 1040x

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Where To Mail 1040x

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

Where to mail 1040x Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. Where to mail 1040x You can subtract either the standard deduction or itemized deductions. Where to mail 1040x Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). Where to mail 1040x The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. Where to mail 1040x See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. Where to mail 1040x Table of Contents 20. Where to mail 1040x   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Where to mail 1040x Married persons who filed separate returns. Where to mail 1040x 21. Where to mail 1040x   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Where to mail 1040x How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. Where to mail 1040x   TaxesIntroductionIndian tribal government. Where to mail 1040x Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Where to mail 1040x Real Estate TaxesReal estate taxes for prior years. Where to mail 1040x Examples. Where to mail 1040x Form 1099-S. Where to mail 1040x Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. Where to mail 1040x   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. Where to mail 1040x Mortgage proceeds used for business or investment. Where to mail 1040x 24. Where to mail 1040x   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Where to mail 1040x Household items. Where to mail 1040x Deduction more than $500. Where to mail 1040x Form 1098-C. Where to mail 1040x Filing deadline approaching and still no Form 1098-C. Where to mail 1040x Exception 1—vehicle used or improved by organization. Where to mail 1040x Exception 2—vehicle given or sold to needy individual. Where to mail 1040x Deduction $500 or less. Where to mail 1040x Right to use property. Where to mail 1040x Tangible personal property. Where to mail 1040x Future interest. Where to mail 1040x Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Where to mail 1040x Text message. Where to mail 1040x Credit card. Where to mail 1040x Pay-by-phone account. Where to mail 1040x Stock certificate. Where to mail 1040x Promissory note. Where to mail 1040x Option. Where to mail 1040x Borrowed funds. Where to mail 1040x Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. Where to mail 1040x   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Where to mail 1040x Progressive deterioration. Where to mail 1040x Damage from corrosive drywall. Where to mail 1040x Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. Where to mail 1040x   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Where to mail 1040x Parking fees. Where to mail 1040x Advertising display on car. Where to mail 1040x Car pools. Where to mail 1040x Hauling tools or instruments. Where to mail 1040x Union members' trips from a union hall. Where to mail 1040x Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Where to mail 1040x Statutory employees. Where to mail 1040x Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. Where to mail 1040x   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Where to mail 1040x Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. Where to mail 1040x   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. Where to mail 1040x   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Where to mail 1040x Prev  Up  Next   Home   More Online Publications