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File Taxes Past Years

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File Taxes Past Years

File taxes past years Publication 570 - Introductory Material Table of Contents Future developments. File taxes past years What's New Reminders IntroductionOrdering forms and publications. File taxes past years Tax questions. File taxes past years Useful Items - You may want to see: Future developments. File taxes past years For information about any additional changes to the 2013 tax law affecting Pub. File taxes past years 570, please go to www. File taxes past years irs. File taxes past years gov/pub570. File taxes past years What's New Maximum income subject to social security tax. File taxes past years . File taxes past years  For 2013, the maximum amount of self-employment income subject to social security is $113,700. File taxes past years Optional methods to figure net earnings. File taxes past years . File taxes past years  For 2013, the maximum income for using the optional methods is $4,640. File taxes past years Additional Medicare Tax. File taxes past years  Beginning in 2013, you may be required to pay Additional Medicare Tax. File taxes past years Also, you may need to report Additional Medicare Tax withheld by your employer. File taxes past years For more information, see Additional Medicare Tax under Special Rules for Completing Your U. File taxes past years S. File taxes past years Tax Return in chapter 4. File taxes past years Net Investment Income Tax. File taxes past years  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File taxes past years 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. File taxes past years Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File taxes past years Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. File taxes past years The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File taxes past years For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. File taxes past years Reminders Individual taxpayer identification numbers (ITINs) for aliens. File taxes past years  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. File taxes past years For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. File taxes past years Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). File taxes past years If you already have an ITIN, enter it wherever your SSN is requested on your tax return. File taxes past years Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. File taxes past years The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. File taxes past years Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. File taxes past years Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. File taxes past years irs. File taxes past years gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. File taxes past years An ITIN is for tax use only. File taxes past years It does not entitle you to social security benefits or change your employment or immigration status under U. File taxes past years S. File taxes past years law. File taxes past years Electronic filing. File taxes past years . File taxes past years  You can e-file Form 1040-SS. File taxes past years For general information about  electronic filing, visit www. File taxes past years irs. File taxes past years gov/efile. File taxes past years Earned income credit (EIC). File taxes past years  Generally, if you are a bona fide resident of a U. File taxes past years S. File taxes past years possession, you cannot claim the EIC on your U. File taxes past years S. File taxes past years tax return. File taxes past years However, certain U. File taxes past years S. File taxes past years possessions may allow bona fide residents to claim the EIC on their possession tax return. File taxes past years To claim the EIC on your U. File taxes past years S. File taxes past years tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. File taxes past years If you have a child, the child must have lived with you in the United States for more than half the year. File taxes past years For this purpose, the United States includes only the 50 states and the District of Columbia. File taxes past years Special rules apply to military personnel stationed outside the United States. File taxes past years For more information on this credit, see Publication 596, Earned Income Credit. File taxes past years Form 8938, Statement of Specified Foreign Financial Assets. File taxes past years  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. File taxes past years S. File taxes past years income tax return with the IRS. File taxes past years If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. File taxes past years See Bona fide resident of a U. File taxes past years S. File taxes past years possession, in the Instructions for Form 8938 for more details. File taxes past years For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. File taxes past years irs. File taxes past years gov/businesses/corporations/article/0,,id=236667,00. File taxes past years html. File taxes past years If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. File taxes past years Change of address. File taxes past years  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. File taxes past years S. File taxes past years possession tax administration, if appropriate. File taxes past years Mail Form 8822 to the Internal Revenue Service Center or U. File taxes past years S. File taxes past years possession tax administration for your old address (addresses for the Service Centers are on the back of the form). File taxes past years If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. File taxes past years Photographs of missing children. File taxes past years  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes past years Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes past years You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes past years Introduction This publication discusses how to treat income received from the following U. File taxes past years S. File taxes past years possessions on your tax return(s). File taxes past years American Samoa. File taxes past years The Commonwealth of Puerto Rico (Puerto Rico). File taxes past years The Commonwealth of the Northern Mariana Islands (CNMI). File taxes past years Guam. File taxes past years The U. File taxes past years S. File taxes past years Virgin Islands (USVI). File taxes past years Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. File taxes past years Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. File taxes past years Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. File taxes past years Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. File taxes past years You may have to file a U. File taxes past years S. File taxes past years tax return only, a possession tax return only, or both returns. File taxes past years This generally depends on whether you are a bona fide resident of the possession. File taxes past years In some cases, you may have to file a U. File taxes past years S. File taxes past years return, but will be able to exclude income earned in a possession from U. File taxes past years S. File taxes past years tax. File taxes past years You can find illustrated examples of some of the additional forms required in chapter 5. File taxes past years If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. File taxes past years S. File taxes past years income tax return, the information in chapter 4 will tell you how to file your U. File taxes past years S. File taxes past years tax return. File taxes past years This information also applies if you have income from U. File taxes past years S. File taxes past years insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. File taxes past years These other U. File taxes past years S. File taxes past years insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. File taxes past years If you need information on U. File taxes past years S. File taxes past years taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. File taxes past years S. File taxes past years possession, write to the tax department of that possession. File taxes past years Their addresses are provided in chapter 3 under the individual headings for each possession. File taxes past years Comments and suggestions. File taxes past years   We welcome your comments about this publication and your suggestions for future editions. File taxes past years   You can send us comments from www. File taxes past years irs. File taxes past years gov/formspubs/. File taxes past years Click on “More Information”and then on “Comment on Tax Forms and Publications. File taxes past years ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. File taxes past years NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes past years Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes past years   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File taxes past years Ordering forms and publications. File taxes past years   Visit www. File taxes past years irs. File taxes past years gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File taxes past years Internal Revenue Service 1201 N. File taxes past years Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes past years   If you have a tax question, check the information available on IRS. File taxes past years gov or call 1-800-829-1040. File taxes past years We cannot answer tax questions sent to either of the above addresses. File taxes past years You can get the necessary possession tax forms at the tax office for the appropriate possession. File taxes past years The office addresses are given in chapter 3. File taxes past years Useful Items - You may want to see: Publication 54 Tax Guide for U. File taxes past years S. File taxes past years Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. File taxes past years S. File taxes past years Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. File taxes past years S. File taxes past years Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. File taxes past years S. File taxes past years Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. File taxes past years S. File taxes past years Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. File taxes past years S. File taxes past years Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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The File Taxes Past Years

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