Publication 508
Tax Benefits for Work-Related Education

For use in preparing 2002 Returns

Table of Contents

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Publication 508, Tax Benefits for Work-Related Education

• Important Changes for 2002
• Important Reminder
• Qualifying Work-Related Education
  • Education Required by Employer or by Law
  • Education To Maintain or Improve Skills
  • Education To Meet Minimum Requirements
    • Requirements for Teachers
  • Education That Qualifies You for a New Trade or Business
    • Bar or CPA Review Course
    • Teaching and Related Duties
• What Educational Expenses Are Deductible as Business Expenses?
  • Transportation Expenses
  • Travel Expenses
    • Travel as Education
  • Expenses Relating to Tax-Exempt and Excluded Income
    • Scholarships
    • Veterans
    • Education Savings Bond Program
• How To Treat Reimbursements
  • Accountable Plans
  • Nonaccountable Plans
  • Where To Deduct Expenses
    • Self-Employed Persons
    • Employees
• Employer-Provided Educational Assistance
• Recordkeeping
• Illustrated Example Using Form 2106-EZ
• How To Get Tax Help

Index

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A

• Accountable plans

C

• Conventions
• Costs ( See Deductible business expenses, type of expense )

D

• Deductible business expenses, Employer-provided educational assistance
• Deductible business expenses, Proof of expense
• Deductible business expenses, Savings bonds
• Deductible business expenses, Scholarships
• Deductible business expenses, Travel
• Deductible business expenses, Travel
• Deductible business expenses, Veterans' benefit payments
• Deductible business expenses, Where to deduct

E

• Education ( See Qualifying work-related education )

F

• Form, 2106-EZ
• Form, 2106-EZ, illustrated
• Forms ( See Tax help )

I

• Illustrated example
• Improving skills
• Improving skills

M

• Meal expenses

N

• New trade or business, CPA
• New trade or business, Teaching
• Nonaccountable plans
• Nondeductible expenses ( See Deductible business expenses )

Q

• Qualifying work-related education, Does Your Work-Related Education Qualify? (flowchart)
• Qualifying work-related education, Indefinite absence from job
• Qualifying work-related education, Minimum job requirements
• Qualifying work-related education, New trade or business
• Qualifying work-related education, New trade or business
• Qualifying work-related education, Required by employer or law
• Qualifying work-related education, Teachers
• Qualifying work-related education, Temporary absence from job

R

• Reimbursements, Nondeductible expenses
• Reimbursements, Unclaimed
• Required education, Minimum

S

• Suggestions for publication

T

• Tax help
• TaxFax service
• Taxpayer Advocate
• Teaching, Certification
• Temporary, Attendance at school
• Transportation expenses, Deductible
• Transportation expenses, Standard mileage rate
• Transportation expenses, Standard mileage rate
• Travel as education
• Travel expenses, Nondeductible
• TTY/TDD information
• TTY/TDD information

W

• Where to deduct business expenses, Employees
• Where to deduct business expenses, Fee-basis officials
• Where to deduct business expenses, Impairment-related work expenses
• Where to deduct business expenses, Self-employed persons