Tuition Reimbursement - 1099-MISC

[BrownBrothers]

My  sons attend an out-of-district placement school at my expense.  I receive a 1099-MISC for the partial reimbursement from our local school district.  Can I deduct my costs for commuting them to school from this source of income?

[MinhT1]

As this is a partial reimbursement of a non-deductible expense, it would not be taxable. However, you have to report that form 1099-MISC as the IRS has a copy of it.

I would recommend that you enter the form 1099-MISC under Other Reportable Income and then add a line also Other Reportable Income to reverse it by entering a negative amount equal to the amount reported on the form 1099-MISC and describing it as Reversal of 1099-MISC entry as it is a partial reimbursement of a non deductible expense.

In TurboTax, open your return and follow these steps:

• Click on Federal in the left-hand column, then on Wages and Income on top of the screen
• Scroll down to All Income, locate the Less Common Income section
• Click Show more and click Start next to Miscellaneous Income at the bottom
• On the next page, click Start next to Other Reportable Income.