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deduct these expenses on Schedule A (Form 1040), line 16, or Schedule A (Form 1040-NR), line 7. To deduct these expenses, you must complete Form 2106. For more information on impairment-related work ex- penses, see chapter 6 of Pub. 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 fil- ing the tax return and claiming the deduction. If you are an employee who is reimbursed for expenses and you give your records and documentation to your em- ployer, you don't have to keep duplicate copies of this in- formation. 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 doesn't use adequate accounting pro- cedures to verify expense accounts, • You are related to your employer, or • Your expenses are reimbursed under a nonaccounta- ble plan. Examples of records to keep. If any of the above cases apply to you, you must be able to prove that your expen- ses are deductible. You should keep adequate records or have sufficient evidence that will support your expenses. Estimates or approximations don't qualify as proof of an expense. Some examples of what can be used to help prove your expenses are the following. 1. Documents, such as transcripts, course descriptions, catalogs, etc., showing periods of enrollment in edu- cational institutions, principal subjects studied, and descriptions of educational activity. 2. Canceled checks and receipts to verify amounts you spent for: a. Tuition and books, b. Meals and lodging while away from home over- night for educational purposes, c. Travel and transportation, and d. Other education expenses. 3. 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 reim- bursement you received; and, if you are a teacher, the type of certificate and subjects taught. 4. Complete information about any scholarship or fellow- ship grants, including amounts you received during the year. RECORDS 12. How To Get Tax Help If you have questions about a tax issue; need help prepar- ing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have sev- eral options to choose from to prepare and file your tax re- turn. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following. • Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File fillable forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/ FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment op- tions. • VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/ VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return prepa- ration. • TCE. The Tax Counseling for the Elderly (TCE) pro- gram offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volun- teers specialize in answering questions about pen- sions and retirement-related issues unique to seniors. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 for information on free tax return preparation. • MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically re- gardless of income. Page 66 Chapter 12 How To Get Tax Help