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How Do You File A Tax Amendment

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How Do You File A Tax Amendment

How do you file a tax amendment 1. How do you file a tax amendment   Definitions You Need To Know Table of Contents Other options. How do you file a tax amendment Exception. How do you file a tax amendment Certain terms used in this publication are defined below. How do you file a tax amendment The same term used in another publication may have a slightly different meaning. How do you file a tax amendment Annual additions. How do you file a tax amendment   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. How do you file a tax amendment Annual benefits. How do you file a tax amendment   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. How do you file a tax amendment Business. How do you file a tax amendment   A business is an activity in which a profit motive is present and economic activity is involved. How do you file a tax amendment Service as a newspaper carrier under age 18 or as a public official is not a business. How do you file a tax amendment Common-law employee. How do you file a tax amendment   A common-law employee is any individual who, under common law, would have the status of an employee. How do you file a tax amendment A leased employee can also be a common-law employee. How do you file a tax amendment   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. How do you file a tax amendment For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. How do you file a tax amendment   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. How do you file a tax amendment For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. How do you file a tax amendment S. How do you file a tax amendment citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. How do you file a tax amendment   However, an individual may be a common-law employee and a self-employed person as well. How do you file a tax amendment For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. How do you file a tax amendment In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. How do you file a tax amendment However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. How do you file a tax amendment Compensation. How do you file a tax amendment   Compensation for plan allocations is the pay a participant received from you for personal services for a year. How do you file a tax amendment You can generally define compensation as including all the following payments. How do you file a tax amendment Wages and salaries. How do you file a tax amendment Fees for professional services. How do you file a tax amendment Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. How do you file a tax amendment Commissions and tips. How do you file a tax amendment Fringe benefits. How do you file a tax amendment Bonuses. How do you file a tax amendment   For a self-employed individual, compensation means the earned income, discussed later, of that individual. How do you file a tax amendment   Compensation generally includes amounts deferred in the following employee benefit plans. How do you file a tax amendment These amounts are elective deferrals. How do you file a tax amendment Qualified cash or deferred arrangement (section 401(k) plan). How do you file a tax amendment Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. How do you file a tax amendment Section 457 nonqualified deferred compensation plan. How do you file a tax amendment Section 125 cafeteria plan. How do you file a tax amendment   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. How do you file a tax amendment The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. How do you file a tax amendment Other options. How do you file a tax amendment   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. How do you file a tax amendment The employee's wages as defined for income tax withholding purposes. How do you file a tax amendment The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. How do you file a tax amendment The employee's social security wages (including elective deferrals). How do you file a tax amendment   Compensation generally cannot include either of the following items. How do you file a tax amendment Nontaxable reimbursements or other expense allowances. How do you file a tax amendment Deferred compensation (other than elective deferrals). How do you file a tax amendment SIMPLE plans. How do you file a tax amendment   A special definition of compensation applies for SIMPLE plans. How do you file a tax amendment See chapter 3. How do you file a tax amendment Contribution. How do you file a tax amendment   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. How do you file a tax amendment Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. How do you file a tax amendment Deduction. How do you file a tax amendment   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. How do you file a tax amendment Limits apply to the amount deductible. How do you file a tax amendment Earned income. How do you file a tax amendment   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. How do you file a tax amendment   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. How do you file a tax amendment Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. How do you file a tax amendment It includes income from licensing the use of property other than goodwill. How do you file a tax amendment   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. How do you file a tax amendment   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. How do you file a tax amendment Employer. How do you file a tax amendment   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. How do you file a tax amendment A sole proprietor is treated as his or her own employer for retirement plan purposes. How do you file a tax amendment However, a partner is not an employer for retirement plan purposes. How do you file a tax amendment Instead, the partnership is treated as the employer of each partner. How do you file a tax amendment Highly compensated employee. How do you file a tax amendment   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. How do you file a tax amendment Leased employee. How do you file a tax amendment   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. How do you file a tax amendment Provides services to you under an agreement between you and a leasing organization. How do you file a tax amendment Has performed services for you (or for you and related persons) substantially full time for at least 1 year. How do you file a tax amendment Performs services under your primary direction or control. How do you file a tax amendment Exception. How do you file a tax amendment   A leased employee is not treated as your employee if all the following conditions are met. How do you file a tax amendment Leased employees are not more than 20% of your non-highly compensated work force. How do you file a tax amendment The employee is covered under the leasing organization's qualified pension plan. How do you file a tax amendment The leasing organization's plan is a money purchase pension plan that has all the following provisions. How do you file a tax amendment Immediate participation. How do you file a tax amendment (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. How do you file a tax amendment ) Full and immediate vesting. How do you file a tax amendment A nonintegrated employer contribution rate of at least 10% of compensation for each participant. How do you file a tax amendment However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. How do you file a tax amendment Net earnings from self-employment. How do you file a tax amendment   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. How do you file a tax amendment Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. How do you file a tax amendment   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. How do you file a tax amendment   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. How do you file a tax amendment You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. How do you file a tax amendment   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). How do you file a tax amendment It does not include income passed through to shareholders of S corporations. How do you file a tax amendment Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. How do you file a tax amendment Distributions of other income or loss to limited partners are not net earnings from self-employment. How do you file a tax amendment   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. How do you file a tax amendment Qualified plan. How do you file a tax amendment   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. How do you file a tax amendment You can deduct contributions made to the plan for your employees. How do you file a tax amendment Earnings on these contributions are generally tax free until distributed at retirement. How do you file a tax amendment Profit-sharing, money purchase, and defined benefit plans are qualified plans. How do you file a tax amendment A 401(k) plan is also a qualified plan. How do you file a tax amendment Participant. How do you file a tax amendment   A participant is an eligible employee who is covered by your retirement plan. How do you file a tax amendment See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. How do you file a tax amendment Partner. How do you file a tax amendment   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. How do you file a tax amendment For retirement plans, a partner is treated as an employee of the partnership. How do you file a tax amendment Self-employed individual. How do you file a tax amendment   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. How do you file a tax amendment Sole proprietors and partners are self-employed. How do you file a tax amendment Self-employment can include part-time work. How do you file a tax amendment   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. How do you file a tax amendment See Common-law employee and Net earnings from self-employment , earlier. How do you file a tax amendment   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. How do you file a tax amendment See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. How do you file a tax amendment Sole proprietor. How do you file a tax amendment   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. How do you file a tax amendment For retirement plans, a sole proprietor is treated as both an employer and an employee. How do you file a tax amendment Prev  Up  Next   Home   More Online Publications
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Understanding your CP01 Notice

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What effect does the Identity Theft Indicator have on my account?
The indicator assists the IRS in identifying you as the valid owner of the Social Security Number (SSN) that is shown on your tax return. The indicator has no effect on your ability to file your tax return, make payments, or receive a refund.

What happens if someone else uses my SSN to file a fraudulent tax return?
The indicator that was placed on your account will alert us to research to make sure that a tax return filed with your SSN is valid. If the tax return is found to be invalid, we won't process it.

How long does the indicator remain on my account?
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Who should I contact if I have more questions about my account related to identity theft?
The Identity Theft Specialized Unit can assist you with questions regarding identity theft related to your account. You may call them at 1-800-908-4490. The number can also be found on your notice. For all other tax account related questions contact the IRS help desk at 1-800-829-1040.

Where can I find more information on preventing identity theft?


Tips for next year

File your return as you normally would. If we find that someone is attempting to use your SSN for filing a tax return we will notify you and provide you with a PIN to use when filing your return.

 

Page Last Reviewed or Updated: 27-Feb-2014

The How Do You File A Tax Amendment

How do you file a tax amendment 12. How do you file a tax amendment   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. How do you file a tax amendment Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. How do you file a tax amendment  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. How do you file a tax amendment 5 cents per mile. How do you file a tax amendment For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. How do you file a tax amendment Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. How do you file a tax amendment To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. How do you file a tax amendment What is the tax benefit of taking a business deduction for work-related education. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment An itemized deduction reduces the amount of your income subject to tax. How do you file a tax amendment   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. How do you file a tax amendment This reduces the amount of your income subject to both income tax and self-employment tax. How do you file a tax amendment   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. How do you file a tax amendment You may qualify for these other benefits even if you do not meet the requirements listed above. How do you file a tax amendment   Also, your work-related education expenses may qualify you to claim more than one tax benefit. How do you file a tax amendment Generally, you may claim any number of benefits as long as you use different expenses to figure each one. How do you file a tax amendment Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. How do you file a tax amendment This is education that meets at least one of the following two tests. How do you file a tax amendment The education is required by your employer or the law to keep your present salary, status, or job. How do you file a tax amendment The required education must serve a bona fide business purpose of your employer. How do you file a tax amendment The education maintains or improves skills needed in your present work. How do you file a tax amendment 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. How do you file a tax amendment You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. How do you file a tax amendment Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. How do you file a tax amendment 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. How do you file a tax amendment This additional education is qualifying work-related education if all three of the following requirements are met. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment See Education To Maintain or Improve Skills , later. How do you file a tax amendment Example. How do you file a tax amendment You are a teacher who has satisfied the minimum requirements for teaching. How do you file a tax amendment Your employer requires you to take an additional college course each year to keep your teaching job. How do you file a tax amendment 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. How do you file a tax amendment This image is too large to be displayed in the current screen. How do you file a tax amendment Please click the link to view the image. How do you file a tax amendment Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. How do you file a tax amendment This could include refresher courses, courses on current developments, and academic or vocational courses. How do you file a tax amendment Example. How do you file a tax amendment You repair televisions, radios, and stereo systems for XYZ Store. How do you file a tax amendment To keep up with the latest changes, you take special courses in radio and stereo service. How do you file a tax amendment These courses maintain and improve skills required in your work. How do you file a tax amendment Maintaining skills vs. How do you file a tax amendment qualifying for new job. How do you file a tax amendment   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. How do you file a tax amendment Education during temporary absence. How do you file a tax amendment   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. How do you file a tax amendment Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. How do you file a tax amendment Example. How do you file a tax amendment You quit your biology research job to become a full-time biology graduate student for 1 year. How do you file a tax amendment 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. How do you file a tax amendment Education during indefinite absence. How do you file a tax amendment   If you stop work for more than a year, your absence from your job is considered indefinite. How do you file a tax amendment 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. How do you file a tax amendment Therefore, it is not qualifying work-related education. How do you file a tax amendment 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. How do you file a tax amendment The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. How do you file a tax amendment Example 1. How do you file a tax amendment You are a full-time engineering student. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment The education is not qualifying work-related education. How do you file a tax amendment Example 2. How do you file a tax amendment You are an accountant and you have met the minimum educational requirements of your employer. How do you file a tax amendment Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. How do you file a tax amendment 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. How do you file a tax amendment Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. How do you file a tax amendment The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. How do you file a tax amendment If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. How do you file a tax amendment 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. How do you file a tax amendment You generally will be considered a faculty member when one or more of the following occurs. How do you file a tax amendment You have tenure. How do you file a tax amendment Your years of service count toward obtaining tenure. How do you file a tax amendment You have a vote in faculty decisions. How do you file a tax amendment Your school makes contributions for you to a retirement plan other than social security or a similar program. How do you file a tax amendment Example 1. How do you file a tax amendment The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. How do you file a tax amendment In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. How do you file a tax amendment 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. How do you file a tax amendment However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. How do you file a tax amendment 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. How do you file a tax amendment If you have all the required education except the fifth year, you have met the minimum educational requirements. How do you file a tax amendment 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. How do you file a tax amendment Example 2. How do you file a tax amendment Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. How do you file a tax amendment The additional four education courses can be qualifying work-related education. How do you file a tax amendment Although you do not have all the required courses, you have already met the minimum educational requirements. How do you file a tax amendment Example 3. How do you file a tax amendment Assume the same facts as in Example 1 except that you are hired with only 3 years of college. How do you file a tax amendment The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. How do you file a tax amendment They are needed to meet the minimum educational requirements for employment as a teacher. How do you file a tax amendment Example 4. How do you file a tax amendment You have a bachelor's degree and you work as a temporary instructor at a university. How do you file a tax amendment At the same time, you take graduate courses toward an advanced degree. How do you file a tax amendment The rules of the university state that you can become a faculty member only if you get a graduate degree. How do you file a tax amendment Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. How do you file a tax amendment You have not met the minimum educational requirements to qualify you as a faculty member. How do you file a tax amendment The graduate courses are not qualifying work-related education. How do you file a tax amendment Certification in a new state. How do you file a tax amendment   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. How do you file a tax amendment This is true even if you must get additional education to be certified in another state. How do you file a tax amendment Any additional education you need is qualifying work-related education. How do you file a tax amendment You have already met the minimum requirements for teaching. How do you file a tax amendment Teaching in another state is not a new trade or business. How do you file a tax amendment Example. How do you file a tax amendment You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. How do you file a tax amendment You move to State B and are promptly hired as a teacher. How do you file a tax amendment You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment This is true even if you do not plan to enter that trade or business. How do you file a tax amendment If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. How do you file a tax amendment Example 1. How do you file a tax amendment You are an accountant. How do you file a tax amendment Your employer requires you to get a law degree at your own expense. How do you file a tax amendment You register at a law school for the regular curriculum that leads to a law degree. How do you file a tax amendment 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. How do you file a tax amendment Example 2. How do you file a tax amendment You are a general practitioner of medicine. How do you file a tax amendment You take a 2-week course to review developments in several specialized fields of medicine. How do you file a tax amendment The course does not qualify you for a new profession. How do you file a tax amendment It is qualifying work- related education because it maintains or improves skills required in your present profession. How do you file a tax amendment Example 3. How do you file a tax amendment While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. How do you file a tax amendment The program will lead to qualifying you to practice psychoanalysis. How do you file a tax amendment The psychoanalytic training does not qualify you for a new profession. How do you file a tax amendment It is qualifying work-related education because it maintains or improves skills required in your present profession. How do you file a tax amendment 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. How do you file a tax amendment They are part of a program of study that can qualify you for a new profession. How do you file a tax amendment Teaching and Related Duties All teaching and related duties are considered the same general kind of work. How do you file a tax amendment A change in duties in any of the following ways is not considered a change to a new business. How do you file a tax amendment Elementary school teacher to secondary school teacher. How do you file a tax amendment Teacher of one subject, such as biology, to teacher of another subject, such as art. How do you file a tax amendment Classroom teacher to guidance counselor. How do you file a tax amendment Classroom teacher to school administrator. How do you file a tax amendment 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. How do you file a tax amendment If you are not self-employed, you can deduct business expenses only if you itemize your deductions. How do you file a tax amendment You cannot deduct expenses related to tax-exempt and excluded income. How do you file a tax amendment Deductible expenses. How do you file a tax amendment   The following education expenses can be deducted. How do you file a tax amendment Tuition, books, supplies, lab fees, and similar items. How do you file a tax amendment Certain transportation and travel costs. How do you file a tax amendment Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. How do you file a tax amendment Nondeductible expenses. How do you file a tax amendment   You cannot deduct personal or capital expenses. How do you file a tax amendment For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. How do you file a tax amendment This amount is a personal expense. How do you file a tax amendment Unclaimed reimbursement. How do you file a tax amendment   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. How do you file a tax amendment Example. How do you file a tax amendment Your employer agrees to pay your education expenses if you file a voucher showing your expenses. How do you file a tax amendment You do not file a voucher and you do not get reimbursed. How do you file a tax amendment Because you did not file a voucher, you cannot deduct the expenses on your tax return. How do you file a tax amendment Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. How do you file a tax amendment 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. How do you file a tax amendment Temporary basis. How do you file a tax amendment   You go to school on a temporary basis if either of the following situations applies to you. How do you file a tax amendment Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. How do you file a tax amendment 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. How do you file a tax amendment Your attendance is temporary up to the date you determine it will last more than 1 year. How do you file a tax amendment If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. How do you file a tax amendment Attendance not on a temporary basis. How do you file a tax amendment   You do not go to school on a temporary basis if either of the following situations apply to you. How do you file a tax amendment Your attendance at school is realistically expected to last more than 1 year. How do you file a tax amendment It does not matter how long you actually attend. How do you file a tax amendment 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. How do you file a tax amendment Your attendance is not temporary after the date you determine it will last more than 1 year. How do you file a tax amendment 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. How do you file a tax amendment This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. How do you file a tax amendment Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How do you file a tax amendment Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. How do you file a tax amendment Example 1. How do you file a tax amendment You regularly work in a nearby town, and go directly from work to home. How do you file a tax amendment You also attend school every work night for 3 months to take a course that improves your job skills. How do you file a tax amendment Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. How do you file a tax amendment This is true regardless of the distance traveled. How do you file a tax amendment Example 2. How do you file a tax amendment Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. How do you file a tax amendment You can deduct your transportation expenses from your regular work site to school and then home. How do you file a tax amendment Example 3. How do you file a tax amendment Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. How do you file a tax amendment Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. How do you file a tax amendment Example 4. How do you file a tax amendment Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. How do you file a tax amendment Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. How do you file a tax amendment If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. How do you file a tax amendment 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. How do you file a tax amendment Using your car. How do you file a tax amendment    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. How do you file a tax amendment The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. How do you file a tax amendment 5 cents per mile. How do you file a tax amendment Whichever method you use, you can also deduct parking fees and tolls. How do you file a tax amendment See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. How do you file a tax amendment 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. How do you file a tax amendment Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. How do you file a tax amendment For more information, see chapter 1 of Publication 463. How do you file a tax amendment You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. How do you file a tax amendment Mainly personal travel. How do you file a tax amendment   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. How do you file a tax amendment You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. How do you file a tax amendment   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. How do you file a tax amendment An important factor is the comparison of time spent on personal activities with time spent on educational activities. How do you file a tax amendment 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. How do you file a tax amendment Example 1. How do you file a tax amendment John works in Newark, New Jersey. How do you file a tax amendment He traveled to Chicago to take a deductible 1-week course at the request of his employer. How do you file a tax amendment His main reason for going to Chicago was to take the course. How do you file a tax amendment While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. How do you file a tax amendment Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. How do you file a tax amendment He cannot deduct his transportation expenses of going to Pleasantville. How do you file a tax amendment He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. How do you file a tax amendment Example 2. How do you file a tax amendment Sue works in Boston. How do you file a tax amendment She went to a university in Michigan to take a course for work. How do you file a tax amendment The course is qualifying work-related education. How do you file a tax amendment She took one course, which is one-fourth of a full course load of study. How do you file a tax amendment She spent the rest of the time on personal activities. How do you file a tax amendment Her reasons for taking the course in Michigan were all personal. How do you file a tax amendment Sue's trip is mainly personal because three-fourths of her time is considered personal time. How do you file a tax amendment She cannot deduct the cost of her round-trip train ticket to Michigan. How do you file a tax amendment She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. How do you file a tax amendment Example 3. How do you file a tax amendment Dave works in Nashville and recently traveled to California to take a 2-week seminar. How do you file a tax amendment The seminar is qualifying work-related education. How do you file a tax amendment While there, he spent an extra 8 weeks on personal activities. How do you file a tax amendment The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. How do you file a tax amendment Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. How do you file a tax amendment He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. How do you file a tax amendment Cruises and conventions. How do you file a tax amendment   Certain cruises and conventions offer seminars or courses as part of their itinerary. How do you file a tax amendment Even if the seminars or courses are work related, your deduction for travel may be limited. How do you file a tax amendment This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. How do you file a tax amendment   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. How do you file a tax amendment 50% limit on meals. How do you file a tax amendment   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. How do you file a tax amendment If you were reimbursed for the meals, see How To Treat Reimbursements , later. How do you file a tax amendment   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. How do you file a tax amendment 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. How do you file a tax amendment Example. How do you file a tax amendment You are a French language teacher. How do you file a tax amendment While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. How do you file a tax amendment You chose your itinerary and most of your activities to improve your French language skills. How do you file a tax amendment You cannot deduct your travel expenses as education expenses. How do you file a tax amendment 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. How do you file a tax amendment No Double Benefit Allowed You cannot do either of the following. How do you file a tax amendment Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. How do you file a tax amendment Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. How do you file a tax amendment See Adjustments to Qualifying Work-Related Education Expenses, next. How do you file a tax amendment 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. How do you file a tax amendment You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. How do you file a tax amendment Tax-free educational assistance. How do you file a tax amendment   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). How do you file a tax amendment Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How do you file a tax amendment Amounts that do not reduce qualifying work-related education expenses. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. How do you file a tax amendment There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. How do you file a tax amendment You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. How do you file a tax amendment Note. How do you file a tax amendment The following rules about reimbursement arrangements also apply to expense allowances received from your employer. How do you file a tax amendment Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. How do you file a tax amendment Your expenses must have a business connection. How do you file a tax amendment This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. How do you file a tax amendment You must adequately account to your employer for your expenses within a reasonable period of time. How do you file a tax amendment You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. How do you file a tax amendment If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. How do you file a tax amendment If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. How do you file a tax amendment Accountable plan rules not met. How do you file a tax amendment   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. How do you file a tax amendment Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). How do you file a tax amendment Expenses equal reimbursement. How do you file a tax amendment   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. How do you file a tax amendment Because your expenses and reimbursements are equal, you do not have a deduction. How do you file a tax amendment Excess expenses. How do you file a tax amendment   If your expenses are more than your reimbursement, you can deduct your excess expenses. How do you file a tax amendment This is discussed later, under Deducting Business Expenses . How do you file a tax amendment Allocating your reimbursements for meals. How do you file a tax amendment   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. How do you file a tax amendment If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. How do you file a tax amendment Make the allocation as follows. How do you file a tax amendment Divide your meal expenses by your total expenses. How do you file a tax amendment Multiply your total reimbursement by the result from (1). How do you file a tax amendment This is the allocated reimbursement for your meal expenses. How do you file a tax amendment Subtract the amount figured in (2) from your total reimbursement. How do you file a tax amendment The difference is the allocated reimbursement for your other expenses of qualifying work-related education. How do you file a tax amendment Example. How do you file a tax amendment Your employer paid you an expense allowance of $2,000 under an accountable plan. How do you file a tax amendment The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. How do you file a tax amendment There was no indication of how much of the reimbursement was for each type of expense. How do you file a tax amendment Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). How do you file a tax amendment Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. How do you file a tax amendment   1. How do you file a tax amendment $425 meal expenses  $2,500 total expenses = . How do you file a tax amendment 17   2. How do you file a tax amendment $2,000 (reimbursement)×. How do you file a tax amendment 17     =$340 (allocated reimbursement for meal expenses)   3. How do you file a tax amendment $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). How do you file a tax amendment After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). How do you file a tax amendment Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. How do you file a tax amendment You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. How do you file a tax amendment This is discussed later under Deducting Business Expenses . How do you file a tax amendment An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. How do you file a tax amendment Reimbursements for nondeductible expenses. How do you file a tax amendment   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. How do you file a tax amendment You must include them in your income. How do you file a tax amendment For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. How do you file a tax amendment   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. How do you file a tax amendment Deducting Business Expenses Self-employed persons and employees report their business expenses differently. How do you file a tax amendment The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. How do you file a tax amendment Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). How do you file a tax amendment If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. How do you file a tax amendment See the instructions for the form you file for information on how to complete it. How do you file a tax amendment 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. How do you file a tax amendment If either (1) or (2) applies, you can deduct the total qualifying cost. How do you file a tax amendment If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. How do you file a tax amendment In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. How do you file a tax amendment (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. How do you file a tax amendment ) 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. How do you file a tax amendment Form 2106 or 2106-EZ. How do you file a tax amendment   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. How do you file a tax amendment Form not required. How do you file a tax amendment   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. How do you file a tax amendment   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. How do you file a tax amendment (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. How do you file a tax amendment ) Using Form 2106-EZ. How do you file a tax amendment   This form is shorter and easier to use than Form 2106. How do you file a tax amendment 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. How do you file a tax amendment   If you do not meet both of these requirements, use Form 2106. How do you file a tax amendment 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. How do you file a tax amendment Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. How do you file a tax amendment You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. How do you file a tax amendment You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . How do you file a tax amendment For more information on qualified performing artists, see chapter 6 of Publication 463. How do you file a tax amendment Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. How do you file a tax amendment They are not subject to the 2%-of-adjusted-gross-income limit. How do you file a tax amendment To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . How do you file a tax amendment For more information on impairment-related work expenses, see chapter 6 of Publication 463. How do you file a tax amendment Recordkeeping You must keep records as proof of any deduction claimed on your tax return. How do you file a tax amendment Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. How do you file a tax amendment If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. How do you file a tax amendment However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. How do you file a tax amendment Examples of records to keep. How do you file a tax amendment   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. How do you file a tax amendment You should keep adequate records or have sufficient evidence that will support your expenses. How do you file a tax amendment Estimates or approximations do not qualify as proof of an expense. How do you file a tax amendment Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. How do you file a tax amendment , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. How do you file a tax amendment Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. How do you file a tax amendment Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. How do you file a tax amendment Complete information about any scholarship or fellowship grants, including amounts you received during the year. How do you file a tax amendment Illustrated Example Victor Jones teaches math at a private high school in North Carolina. How do you file a tax amendment He was selected to attend a 3-week math seminar at a university in California. How do you file a tax amendment The seminar will improve his skills in his current job and is qualifying work-related education. How do you file a tax amendment He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. How do you file a tax amendment Victor will file Form 1040. How do you file a tax amendment His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. How do you file a tax amendment He shows his expenses for the seminar in Part I of the form. How do you file a tax amendment He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. How do you file a tax amendment He enters $400 on line 4 for his tuition and books. How do you file a tax amendment On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. How do you file a tax amendment He multiplies that amount by 50% and enters the result, $263, on line 5. How do you file a tax amendment On line 6, Victor totals the amounts from lines 3 through 5. How do you file a tax amendment He carries the total, $2,313, to Schedule A (Form 1040), line 21. How do you file a tax amendment Since he does not claim any vehicle expenses, Victor leaves Part II blank. How do you file a tax amendment His filled-in form is shown on the next page. How do you file a tax amendment This image is too large to be displayed in the current screen. How do you file a tax amendment Please click the link to view the image. How do you file a tax amendment Form 2106-EZ for V. How do you file a tax amendment Jones Prev  Up  Next   Home   More Online Publications