Standard
mileage rate. 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 in 2004 is 37½
cents per mile, up from 36 cents
per mile in 2003. See
Transportation Expenses
under What Expenses Can Be
Deducted, for more
information.
Reminder
Limit on
itemized deductions. If
your adjusted gross income is
more than $142,700 ($71,350 if
you are married filing
separately), the overall amount
of your itemized deductions may
be limited. See chapter 31 for
more information about this
limit.
Introduction
This chapter discusses
work-related education expenses
that you may be able to deduct
as business expenses.
To claim such a deduction,
you must:
Be working,
Itemize your
deductions on Schedule A
(Form 1040) if you are
an employee,
File Schedule C
(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.
If you are an employee and
able to itemize your deductions,
you may be able to claim a
deduction for the expenses you
pay for your work-related
education. Your deduction will
be the amount by which your
qualifying work-related
education expenses plus other
job and certain miscellaneous
expenses is greater than 2% of
your adjusted gross income. See
chapter 30.
If you are self-employed, you
deduct your expenses for
qualifying work-related
education directly from your
self-employment income.
Your work-related education
expenses may also qualify you
for other tax benefits, such as
the tuition and fees deduction
(see chapter 21) and the Hope
and lifetime learning credits
(see chapter 37). You may
qualify for these other benefits
even if you do not meet the
requirements listed above.
Also, keep in mind that your
work-related education expenses
may qualify you to claim more
than one tax benefit. Generally,
you may claim any number of
benefits as long as you use
different expenses to figure
each one.
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.
First, figure your taxes using
the expenses as business
deductions. Then, figure your
taxes again using any of the
other deductions and credits for
which you qualify. You may find
that a combination of credit(s)
and deduction(s) gives you the
lowest tax.
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.
This is education that meets at
least one of the following two
tests.
The education is
required by your
employer or the law to
keep your present
salary, status, or job.
The required education
must serve a
bona fide
business purpose of your
employer.
The education
maintains or improves
skills needed in your
present work.
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.
You can deduct the costs of
qualifying work-related
education as a business expense
even if the education could lead
to a degree.
Use Figure 29-A (see next
page) as a quick check to see if
your education qualifies.
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. This additional
education is qualifying
work-related education if
all three of the following
requirements are met.
It is required
for you to keep your
present salary,
status, or job,
The requirement
serves a business
purpose of your
employer, and
The education is
not part of a
program that will
qualify you for a
new trade or
business.
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. See
Education To Maintain or
Improve Skills.
Example.
You are a teacher who
has satisfied the
minimum requirements for
teaching. Your employer
requires you to take an
additional college
course each year to keep
your teaching job. 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.
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.
This could include refresher
courses, courses on current
developments, and academic
or vocational courses.
Example.
You repair
televisions, radios, and
stereo systems for XYZ
Store. To keep up with
the latest changes, you
take special courses in
radio and stereo
service. These courses
maintain and improve
skills required in your
work.
Maintaining skills vs.
qualifying for new job.
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.
Temporary absence.
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.
Education that you get
during a temporary
absence is qualifying
work-related education
if it maintains or
improves skills needed
in your present work.
Example.
You quit your
biology research job
to become a
full-time biology
graduate student for
one year. 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.
Indefinite absence.
If you stop work for
more than a year, your
absence from your job is
considered indefinite.
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. Therefore, it
is not qualifying
work-related education.
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. The minimum
educational requirements are
determined by:
Laws and
regulations,
Standards of
your profession,
trade, or business,
and
Your employer.
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. 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.
Figure 29-A.
Does Your
Work-Related
Education
Qualify?'
You have not
necessarily met the minimum
educational requirements of
your trade or business
simply because you are
already doing the work.
Example 1.
You are a full-time
engineering student.
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.
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. The
education is not
qualifying work-related
education.
Example 2.
You are an accountant
and you have met the
minimum educational
requirements of your
employer. Your employer
later changes the
minimum educational
requirements and
requires you to take
college courses to keep
your job. 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.
Requirements
for Teachers
States or school
districts usually set
the minimum educational
requirements for
teachers. The
requirement is the
college degree or the
minimum number of
college hours usually
required of a person
hired for that position.
If there are no
requirements, you will
have met the minimum
educational requirements
when you become a
faculty member. You
generally will be
considered a faculty
member when one or more
of the following occurs.
You have
tenure.
Your years
of service count
toward obtaining
tenure.
You have a
vote in faculty
decisions.
Your school
makes
contributions
for you to a
retirement plan
other than
social security
or a similar
program.
Example 1.
The law in your
state requires
beginning secondary
school teachers to
have a bachelor's
degree, including 10
professional
education courses.
In addition, to keep
the job, a teacher
must complete a
fifth year of
training within 10
years from the date
of hire. 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.
However, to keep
their jobs, these
teachers must get a
bachelor's degree
and the required
professional
education courses
within 3 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.
If you have all
the required
education except the
fifth year, you have
met the minimum
educational
requirements. 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.
Example 2.
Assume the same
facts as in
Example 1 except that
you have a
bachelor's degree
and only six
professional
education courses.
The additional four
education courses
can be qualifying
work-related
education. Although
you do not have all
the required
courses, you have
already met the
minimum educational
requirements.
Example 3.
Assume the same
facts as in
Example 1,
except that you are
hired with only 3
years of college.
The courses you take
that lead to a
bachelor's degree
(including those in
education) are not
qualifying
work-related
education. They are
needed to meet the
minimum educational
requirements for
employment as a
teacher.
Example 4.
You have a
bachelor's degree
and you work as a
temporary instructor
at a university. At
the same time, you
take graduate
courses toward an
advanced degree. The
rules of the
university state
that you can become
a faculty member
only if you get a
graduate degree.
Also, you can keep
your job as an
instructor only as
long as you show
satisfactory
progress toward
getting this degree.
You have not met the
minimum educational
requirements to
qualify you as a
faculty member. The
graduate courses are
not qualifying
work-related
education.
Certification in a
new state.
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. This is true
even if you must get
additional education
to be certified in
another state. Any
additional education
you need is
qualifying
work-related
education. You have
already met the
minimum requirements
for teaching.
Teaching in another
state is not a new
trade or business.
Example.
You hold a
permanent
teaching
certificate in
State A and are
employed as a
teacher in that
state for
several years.
You move to
State B and are
promptly hired
as a teacher.
You are
required,
however, to
complete certain
prescribed
courses to get a
permanent
teaching
certificate in
State B. 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.
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. This is true even
if you do not plan to enter
that trade or business.
If you are an employee, a
change of duties that
involves the same general
kind of work is not a new
trade or business.
Example 1.
You are an
accountant. Your
employer requires you to
get a law degree at your
own expense. You
register at a law school
for the regular
curriculum that leads to
a law degree. 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.
Example 2.
You are a general
practitioner of
medicine. You take a
2-week course to review
developments in several
specialized fields of
medicine. The course
does not qualify you for
a new profession. It is
qualifying work-related
education because it
maintains or improves
skills required in your
present profession.
Example 3.
While working in the
private practice of
psychiatry, you enter a
program to study and
train at an accredited
psychoanalytic
institute. The program
will lead to qualifying
you to practice
psychoanalysis. The
psychoanalytic training
does not qualify you for
a new profession. It is
qualifying work-related
education because it
maintains or improves
skills required in your
present profession.
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. They are part
of a program of study
that can qualify you for
a new profession.
Teaching and
Related
Duties
All teaching and
related duties are
considered the same
general kind of work. A
change in duties in any
of the following ways is
not considered a change
to a new business.
Elementary
school teacher
to secondary
school teacher.
Teacher of
one subject,
such as biology,
to teacher of
another subject,
such as art.
Classroom
teacher to
guidance
counselor.
Classroom
teacher to
school
administrator.
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.
If you are not self-employed,
you can deduct business expenses
only if you itemize your
deductions.
You cannot deduct expenses
related to tax-exempt and
excluded income.
Deductible
expenses. The
following education expenses
can be deducted.
Tuition, books,
supplies, lab fees,
and similar items.
Certain
transportation and
travel costs.
Other education
expenses, such as
costs of research
and typing when
writing a paper as
part of an
educational program.
Nondeductible expenses.
You cannot deduct personal
or capital expenses. For
example, you cannot deduct
the dollar value of vacation
time or annual leave you
take to attend classes. This
amount is a personal
expense.
Unclaimed reimbursement.
If you do not claim
reimbursement that you are
entitled to receive from
your employer, you cannot
deduct the expenses that
apply to the reimbursement.
Example.
Your employer agrees
to pay your education
expenses if you file a
voucher showing your
expenses. You do not
file a voucher, and you
do not get reimbursed.
Because you did not file
a voucher, you cannot
deduct the expenses on
your tax return.
Transportation
Expenses
If your education
qualifies, you can deduct
local transportation costs
of going directly from work
to school. 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.
Attendance on a
temporary basis.
You go to school on a
temporary basis or are
considered to go on a
temporary basis if
either of the following
situations applies to
you.
Your
attendance at
school is
realistically
expected to last
1 year or less
and does indeed
last for 1 year
or less.
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. Your
attendance will
be considered
temporary up to
the date you
determine it
will last more
than 1 year.
Note.
If you are in
either situation (1)
or (2) above, your
attendance is not
temporary if facts
and circumstances
indicate otherwise.
Attendance not on a
temporary basis.
You do not go to
school on a temporary
basis if any of the
following situations
apply to you.
Your
attendance at
school is
realistically
expected to last
more than 1
year. It does
not matter how
long you
actually attend.
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. Your
attendance is
not temporary
after the date
you determine it
will last more
than 1 year.
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. This is true
regardless of the
location of the school,
the distance traveled,
or whether you attend
school on nonwork days.
Transportation
expenses include the
actual costs of bus,
subway, cab, or other
fares, as well as the
costs of using your car.
Transportation expenses
do not include amounts
spent for travel, meals,
or lodging while you are
away from home
overnight.
Example 1.
You regularly
work in a nearby
town, and go
directly from work
to home. You also
attend school every
work night for 3
months to take a
course that improves
your job skills.
Since you are
attending school on
a temporary basis,
you can deduct your
daily round-trip
transportation
expenses in going
between home and
school. This is true
regardless of the
distance traveled.
Example 2.
Assume the same
facts as in
Example 1 except that
on certain nights
you go directly from
work to school and
then home. You can
deduct your
transportation
expenses from your
regular work site to
school and then
home.
Example 3.
Assume the same
facts as in
Example 1 except that
you attend the
school for 9 months
on Saturdays,
nonwork days. Since
you are attending
school on a
temporary basis, you
can deduct your
round-trip
transportation
expenses in going
between home and
school.
Example 4.
Assume the same
facts as in
Example 1 except that
you attend classes
twice a week for 15
months. Since your
attendance in school
is not considered
temporary, you
cannot deduct your
transportation
expenses in going
between home and
school. If you go
directly from work
to school, you can
deduct the one-way
transportation
expenses of going
from work to school.
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.
Using your car.
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. The standard
mileage rate for
2004 is 37½ cents
per mile. Whichever
method you use, you
can also deduct
parking fees and
tolls. See chapter
28 for information
on deducting your
actual expenses of
using a car.
Travel
Expenses
You can deduct expenses
for travel, meals (see
50% Limit on Meals,
later), and lodging if:
You travel
overnight to obtain
qualifying
work-related
education, and
The main purpose
of the trip is to
attend a
work-related course
or seminar.
Travel expenses for
qualifying work-related
education are treated the
same as travel expenses for
other employee business
purposes. For more
information, see chapter 28.
You cannot deduct
expenses for personal
activities, such as
sightseeing, visiting, or
entertaining.
Mainly
personal travel.
If your travel away
from home is mainly
personal, you cannot
deduct all of your
expenses for travel,
meals, and lodging. You
can deduct only your
expenses for lodging and
50% of your expenses for
meals during the time
you attend the qualified
educational activities.
Whether a trip's
purpose is mainly
personal or educational
depends upon the facts
and circumstances. An
important factor is the
comparison of time spent
on personal activities
with time spent on
educational activities.
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.
Example 1.
John works in
Newark, New Jersey.
He traveled to
Chicago to take a
deductible 1-week
course at the
request of his
employer. His main
reason for going to
Chicago was to take
the course.
While there, he
took a sightseeing
trip, entertained
some friends, and
took a side trip to
Pleasantville for a
day.
Since the trip
was mainly for
business, John can
deduct his
round-trip airfare
to Chicago. He
cannot deduct his
transportation
expenses of going to
Pleasantville. He
can deduct only the
meals (subject to
the 50% limit) and
lodging connected
with his educational
activities.
Example 2.
Sue works in
Boston. She went to
a university in
Michigan to take a
course for work. The
course is qualifying
work-related
education.
She took one
course, which is
one-fourth of a full
course load of
study. She spent the
rest of the time on
personal activities.
Her reasons for
taking the course in
Michigan were all
personal.
Sue's trip is
mainly personal
because
three-fourths of her
time is considered
personal time. She
cannot deduct the
cost of her
round-trip train
ticket to Michigan.
She can deduct
one-fourth of the
meals (subject to
the 50% limit) and
lodging costs for
the time she
attended the
university.
Example 3.
Dave works in
Nashville and
recently traveled to
California to take a
2-week seminar. The
seminar is
qualifying
work-related
education.
While there, he
spent an extra 8
weeks on personal
activities. The
facts, including the
extra 8-week stay,
show that his main
purpose was to take
a vacation.
Dave cannot
deduct his
round-trip airfare
or his meals and
lodging for the 8
weeks. He can deduct
only his expenses
for meals (subject
to the 50% limit)
and lodging for the
2 weeks he attended
the seminar.
Cruises
and conventions.
Certain cruises and
conventions offer
seminars or courses as
part of their itinerary.
Even if the seminars or
courses are work
related, your deduction
for travel may be
limited. This applies
to:
Travel by
ocean liner,
cruise ship, or
other form of
luxury water
transportation,
and
Conventions
outside the
North American
area.
For a discussion of
the limits on travel
expense deductions that
apply to cruises and
conventions, see
Luxury Water Travel
and
Conventions in Publication
463.
50%
limit on meals.
You can deduct only
50% of the cost of your
meals while traveling
away from home to obtain
qualifying work-related
education. You cannot
have been reimbursed for
the meals.
Employees must use
Form 2106 or Form
2106-EZ to apply the 50%
limit.
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.
Example.
You are a French
language teacher.
While on sabbatical
leave granted for
travel, you traveled
through France to
improve your
knowledge of the
French language. You
chose your itinerary
and most of your
activities to
improve your French
language skills. You
cannot deduct your
travel expenses as
education expenses.
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.
No Double
Benefit Allowed
You cannot do any of the
following.
Deduct
work-related
education expenses
as business expenses
if you deduct these
expenses under any
other provision of
the law, for
example, as a
tuition and fees
deduction. See
chapter 21.
Deduct
work-related
education expenses
paid with tax-free
scholarship, grant,
or employer-provided
educational
assistance. See
Adjustments to
Qualifying
Work-Related
Education Expenses,
next.
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. You
must reduce the
qualifying expenses by
the amount of any
tax-free educational
assistance you received.
Tax-free educational
assistance includes:
The tax-free
part of
scholarships and
fellowships (see
chapter 1 of
Publication
970),
Pell grants
(see chapter 1
of Publication
970),
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
expenses.
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.
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.
Reimbursements
How you treat reimbursements
depends on the arrangement you
have with your employer.
There are two basic types of
reimbursement
arrangements—accountable plans
and nonaccountable plans. You
can tell the type of plan you
are reimbursed under by the way
the reimbursement is reported on
your Form W-2.
For information about how to
treat reimbursements under both
accountable and nonaccountable
plans, see
Reimbursements in
chapter 28.
Deducting Business
Expenses
Self-employed persons and
employees report business
expenses differently.
The following information
explains what forms you must use
to deduct the cost of your
qualifying education as a
business expense.
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, C-EZ,
or F). 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.
See the instructions for the
form you file for
information on how to
complete it.
Employees
If you are an employee,
you can deduct the cost of
qualifying work-related
education only if you:
Did not 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.
If either (1) or (2)
applies, you can deduct the
total qualifying cost. If
(3) applies, you can deduct
only the qualifying costs
that were more than your
reimbursement.
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 20. (Special rules for
expenses of certain
performing artists and
fee-basis officials and for
impairment-related work
expenses are explained
later.) This deduction is
subject to the
2%-of-adjusted-gross-income
limit that applies to most
miscellaneous itemized
deductions. See chapter 30.
Form
2106 or 2106-EZ.
To figure your
deduction for employee
business expenses,
including qualifying
work-related education,
you generally must
complete Form 2106 or
Form 2106-EZ.
Form not required.
Do not complete either
Form 2106 or Form
2106-EZ if:
All
reimbursements,
if any, were
included in box
1 of your Form
W-2, and
You are not
claiming travel,
transportation,
meal, or
entertainment
expenses.
If you meet both of
these requirements,
enter the expenses
directly on Schedule A
(Form 1040), line 20.
(Special rules for
expenses of certain
performing artists and
fee-basis officials and
for impairment-related
work expenses are
explained later.)
Using Form 2106-EZ.
This form is shorter
and easier to use than
Form 2106. Generally you
can use this form if:
All
reimbursements,
if any, were
included in box
1 of your Form
W-2, and
You are
using the
standard mileage
rate if you are
claiming vehicle
expenses.
If you do not meet
both of these
requirements, use Form
2106.
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.
Include the cost of your
qualifying work-related
education with any other
employee business expenses
on Form 1040, line 24. 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. You must complete
Form 2106 or 2106-EZ to
figure your deduction, even
if you meet the requirements
described earlier under
Form not required.
For more information on
qualified performing
artists, see Publication
463.
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 27. They
are not subject to the
2%-of-adjusted-gross-income
limit. To deduct these
expenses, you must complete
Form 2106 or 2106-EZ, even
if you meet the
requirements, described
earlier, under
Form not required.
For more information on
impairment-related work
expenses, see Publication
463.
Recordkeeping
You must keep records as
proof of any deduction claimed
on your tax return. Generally,
you should keep your records for
3 years from the date of filing
the tax return and claiming the
deduction.
For specific information
about keeping records of
business expenses, see
Recordkeeping in
chapter 28.
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