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1040x online free Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. 1040x online free  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. 1040x online free irs. 1040x online free gov/pub1544, en inglés. 1040x online free Cómo enmendar un informe. 1040x online free  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. 1040x online free Vea Cómo enmendar un informe, más adelante. 1040x online free Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. 1040x online free En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. 1040x online free Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. 1040x online free Esta publicación no incluye información sobre estos dos últimos formularios. 1040x online free En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. 1040x online free Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. 1040x online free Prev  Up  Next   Home   More Online Publications
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Japan 2011 Earthquake/Tsunami – U.S. Government Information


In the United States

Environmental Monitoring

The EPA has its radiation air monitoring (RadNet) data, frequently asked questions, and other resources on http://www.epa.gov/japan2011/. Here you can:

Food Safety

The U.S. Food and Drug Administration (FDA) has deemed that based on current information, there is no risk to the U.S. food supply.

In response to the ongoing situation in Japan, the EPA has taken steps to increase the level of nationwide monitoring of milk, precipitation, drinking water, and other potential exposure routes.

  • EPA conducts radiological monitoring of milk under its RADNET program
  • The U.S. Food and Drug Administration has jurisdiction over the safety, labeling and identity of milk and milk products in interstate commerce.
  • States have jurisdiction over those facilities located within their territory.

Results from a screening sample taken March 25 from Spokane, WA detected 0.8 pCi/L of iodine-131, which is more than 5,000 times lower than the Derived Intervention Level set by the U.S. Food and Drug Administration.

  • These types of findings are to be expected in the coming days and are far below levels of public health concern, including for infants and children.
  • Iodine-131 has a very short half-life of approximately eight days, and the level detected in milk and milk products is therefore expected to drop relatively quickly.

Radiation is all around us in our daily lives, and these findings are a miniscule amount compared to what people experience every day. For example, people are exposed to low levels of radiation on round trip cross country flights, watching television, and even from construction materials.

  • The U.S. Food and Drug Administration has jurisdiction over 80 percent of the food supply, including seafood, dairy, and produce. The U.S. Department of Agriculture regulates meat, poultry, and processed egg products, while FDA regulates all other food products.
  • The U.S. Department of Agriculture has stated that Japan has not exported any beef products to the United States for nearly a year.
  • The U.S. Department of Agriculture has stated that Japan is not currently eligible to export any poultry or processed egg products to the U.S.
  • The U.S. Food and Drug Administration and Customs and Border Protection carefully screen all food products for unsafe substances, including radiological material at Ports of Entry.
  • Learn more about keeping food safe during an emergency.

Potassium Iodide (KI)

The Centers for Disease Control (CDC) does not recommend that people in the United States take potassium iodide supplements (also called KI) in response to the damaged nuclear reactors in Japan.

  • Only take KI on the advice of emergency management officials, public health officials, or your doctor.
  • There are health risks associated with taking KI.

Food, Mail, Ships, and Cargo from Japan

The U.S. Customs and Border Protection (CBP) is monitoring developments in Japan carefully and uses several types of radiation detection equipment in air and sea ports, mail facilities, and elsewhere to ensure safety.

  • CBP and the U.S. Food and Drug Administration carefully screen all food products for unsafe substances, including radiological material, at Ports of Entry.
  • All inbound travelers, baggage, and cargo are screened for radiological materials.
  • CBP employs radiation monitors at international mail facilities.

American Citizens in Japan

American Embassy in Japan

All U.S. citizens in Japan should continue to carefully monitor the situation and follow the guidance of the U.S. and Japanese governments.

Authorized Departures

The U.S. government has authorized the voluntary departure from Japan of eligible family members of U.S. government personnel assigned to the U.S. Embassy in Tokyo, the U.S. Consulate in Nagoya, the Foreign Service Institute Field School in Yokohama, and U.S. Forces Japan.

Evacuations

Travel to and from Japan

Disaster Preparedness

The tragic events in Japan remind us that disasters can strike at any time. The best way to make sure your family is taken care of when disaster strikes is to be prepared.

Additional Information

  • Earthquake in Japan – See facts from the U.S. Geological Survey about the 9.0 earthquake.
  • Earthquake Preparedness and Response – The U.S. Centers for Disease Control and Prevention provides helpful tips on how to prepare for an earthquake and what to do during a quake.
  • Earthquakes, Flooding, and Radiation – The National Institutes of Health provides information and resources about natural disasters and their effects.
  • Tsunami Health Effects – The U.S. Centers for Disease Control and Prevention describes the immediate, secondary, and long-term health effects of a tsunami.
  • Tsunami Preparedness – The Federal Emergency Management Agency explains what a tsunami is and provides guidance on what to do during a tsunami watch or warning.
  • Radiation – Read about the assistance and expertise that the U.S. Department of Energy is providing to Japanese response and recovery efforts.

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