File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040 Ez Forms

How Can I File My 2007 Taxes For Free1040ez 2012 Tax FormFree File State Tax OnlyAmended Income Tax ReturnIncome Tax Deductions 2012Free Federal And State Tax Filing 2012Revise Tax Return1040 Ez 2012Where Can I Get State Tax FormsTurbotax Deluxe Federal E File State 2012Hr Block 1040nrH&r Block At Home Free EditionFiling Tax Extension 2011Estimated Tax Payments 1040es2012 1040xFree 1040ez OnlineWww Free1040taxreturn ComHow Can I File My 2011 Taxes Online For Free1040ez FormsFederal Tax Amendment FormHow To Amend A Previous Tax Return2012 Tax Form 1040xWhich Tax Form 2012 Best Use 27000$ YearHow To File State Taxes OnlyTurbo Tax 1040nrH&r Block Free Tax File1040ez Income Tax FormAmend 2010 TaxH And R Block File For FreeIrs Form 1040x 2014Federal Tax AmendmentFree State Tax E-fileFile 1040ez Online Free2011 1040ez Form IrsH&r Block Taxcut Free File1040x Form 2010Free Tax UsaIrs Tax Form 940 For 2012Unemployed Tax ReturnTaxact 2012 Return User

1040 Ez Forms

1040 ez forms 4. 1040 ez forms   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. 1040 ez forms However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. 1040 ez forms For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. 1040 ez forms This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. 1040 ez forms The student loan interest deduction is taken as an adjustment to income. 1040 ez forms This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). 1040 ez forms This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. 1040 ez forms Table 4-1. 1040 ez forms Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. 1040 ez forms Do not rely on this table alone. 1040 ez forms Refer to the text for complete details. 1040 ez forms Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. 1040 ez forms Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. 1040 ez forms Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. 1040 ez forms Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. 1040 ez forms Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). 1040 ez forms Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. 1040 ez forms It includes both required and voluntary interest payments. 1040 ez forms Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. 1040 ez forms Loans from the following sources are not qualified student loans. 1040 ez forms A related person. 1040 ez forms A qualified employer plan. 1040 ez forms Your dependent. 1040 ez forms   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. 1040 ez forms You can find more information about dependents in Publication 501. 1040 ez forms Exceptions. 1040 ez forms   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. 1040 ez forms An individual can be your dependent even if you are the dependent of another taxpayer. 1040 ez forms An individual can be your dependent even if the individual files a joint return with a spouse. 1040 ez forms An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). 1040 ez forms Reasonable period of time. 1040 ez forms   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. 1040 ez forms   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. 1040 ez forms The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. 1040 ez forms   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. 1040 ez forms Academic period. 1040 ez forms   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 1040 ez forms In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 1040 ez forms Eligible student. 1040 ez forms   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. 1040 ez forms Enrolled at least half-time. 1040 ez forms   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. 1040 ez forms   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. 1040 ez forms However, the standard may not be lower than any of those established by the U. 1040 ez forms S. 1040 ez forms Department of Education under the Higher Education Act of 1965. 1040 ez forms Related person. 1040 ez forms   You cannot deduct interest on a loan you get from a related person. 1040 ez forms Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. 1040 ez forms ), Your lineal descendants (children, grandchildren, etc. 1040 ez forms ), and Certain corporations, partnerships, trusts, and exempt organizations. 1040 ez forms Qualified employer plan. 1040 ez forms   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. 1040 ez forms Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. 1040 ez forms They include amounts paid for the following items. 1040 ez forms Tuition and fees. 1040 ez forms Room and board. 1040 ez forms Books, supplies, and equipment. 1040 ez forms Other necessary expenses (such as transportation). 1040 ez forms The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040 ez forms Eligible educational institution. 1040 ez forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040 ez forms S. 1040 ez forms Department of Education. 1040 ez forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040 ez forms   Certain educational institutions located outside the United States also participate in the U. 1040 ez forms S. 1040 ez forms Department of Education's Federal Student Aid (FSA) programs. 1040 ez forms   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. 1040 ez forms   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. 1040 ez forms The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. 1040 ez forms    The educational institution should be able to tell you if it is an eligible educational institution. 1040 ez forms Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. 1040 ez forms Employer-provided educational assistance. 1040 ez forms See chapter 11, Employer-Provided Educational Assistance . 1040 ez forms Tax-free distribution of earnings from a Coverdell education savings account (ESA). 1040 ez forms See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. 1040 ez forms Tax-free distribution of earnings from a qualified tuition program (QTP). 1040 ez forms See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. 1040 ez forms U. 1040 ez forms S. 1040 ez forms savings bond interest that you exclude from income because it is used to pay qualified education expenses. 1040 ez forms See chapter 10, Education Savings Bond Program . 1040 ez forms The tax-free part of scholarships and fellowships. 1040 ez forms See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040 ez forms Veterans' educational assistance. 1040 ez forms See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040 ez forms Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040 ez forms Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. 1040 ez forms Loan origination fee. 1040 ez forms   In general, this is a one-time fee charged by the lender when a loan is made. 1040 ez forms To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. 1040 ez forms A loan origination fee treated as interest accrues over the term of the loan. 1040 ez forms   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. 1040 ez forms If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. 1040 ez forms The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. 1040 ez forms A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. 1040 ez forms Example. 1040 ez forms In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. 1040 ez forms The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. 1040 ez forms Bill began making payments on his student loan in 2013. 1040 ez forms Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. 1040 ez forms Bill's loan is payable in 120 equal monthly payments. 1040 ez forms He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). 1040 ez forms Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. 1040 ez forms To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. 1040 ez forms Capitalized interest. 1040 ez forms   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. 1040 ez forms Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. 1040 ez forms No deduction for capitalized interest is allowed in a year in which no loan payments were made. 1040 ez forms Interest on revolving lines of credit. 1040 ez forms   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. 1040 ez forms See Qualified Education Expenses , earlier. 1040 ez forms Interest on refinanced student loans. 1040 ez forms   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. 1040 ez forms    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. 1040 ez forms Voluntary interest payments. 1040 ez forms   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. 1040 ez forms Example. 1040 ez forms The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. 1040 ez forms He began making payments as required. 1040 ez forms In September 2013, Roger enrolled in graduate school on a full-time basis. 1040 ez forms He applied for and was granted deferment of his loan payments while in graduate school. 1040 ez forms Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. 1040 ez forms Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. 1040 ez forms Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. 1040 ez forms To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. 1040 ez forms Example. 1040 ez forms In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. 1040 ez forms The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. 1040 ez forms The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. 1040 ez forms At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. 1040 ez forms The loan is payable over 60 months, with a payment of $200. 1040 ez forms 51 due on the first of each month, beginning November 2013. 1040 ez forms Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. 1040 ez forms However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). 1040 ez forms Payment Date   Payment   Stated Interest   Principal November 2013   $200. 1040 ez forms 51   $44. 1040 ez forms 27   $156. 1040 ez forms 24 December 2013   $200. 1040 ez forms 51   $43. 1040 ez forms 62   $156. 1040 ez forms 89 Totals   $401. 1040 ez forms 02   $87. 1040 ez forms 89   $313. 1040 ez forms 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. 1040 ez forms 89. 1040 ez forms Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). 1040 ez forms A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. 1040 ez forms Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. 1040 ez forms Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. 1040 ez forms 02 ($87. 1040 ez forms 89 + $10 + $303. 1040 ez forms 13). 1040 ez forms For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. 1040 ez forms She also will apply the remaining amount of capitalized interest ($625 − $303. 1040 ez forms 13 = $321. 1040 ez forms 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. 1040 ez forms Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. 1040 ez forms Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. 1040 ez forms Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. 1040 ez forms Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. 1040 ez forms For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. 1040 ez forms When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. 1040 ez forms Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. 1040 ez forms Your filing status is any filing status except married filing separately. 1040 ez forms No one else is claiming an exemption for you on his or her tax return. 1040 ez forms You are legally obligated to pay interest on a qualified student loan. 1040 ez forms You paid interest on a qualified student loan. 1040 ez forms Claiming an exemption for you. 1040 ez forms   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. 1040 ez forms Example 1. 1040 ez forms During 2013, Josh paid $600 interest on his qualified student loan. 1040 ez forms Only he is legally obligated to make the payments. 1040 ez forms No one claimed an exemption for Josh for 2013. 1040 ez forms Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. 1040 ez forms Example 2. 1040 ez forms During 2013, Jo paid $1,100 interest on her qualified student loan. 1040 ez forms Only she is legally obligated to make the payments. 1040 ez forms Jo's parents claimed an exemption for her on their 2013 tax return. 1040 ez forms In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. 1040 ez forms Interest paid by others. 1040 ez forms   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. 1040 ez forms Example 1. 1040 ez forms Darla obtained a qualified student loan to attend college. 1040 ez forms After Darla's graduation from college, she worked as an intern for a nonprofit organization. 1040 ez forms As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. 1040 ez forms This payment was treated as additional compensation and reported in box 1 of her Form W-2. 1040 ez forms Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. 1040 ez forms Example 2. 1040 ez forms Ethan obtained a qualified student loan to attend college. 1040 ez forms After graduating from college, the first monthly payment on his loan was due in December. 1040 ez forms As a gift, Ethan's mother made this payment for him. 1040 ez forms No one is claiming a dependency exemption for Ethan on his or her tax return. 1040 ez forms Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. 1040 ez forms No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). 1040 ez forms Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. 1040 ez forms However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. 1040 ez forms You can use Worksheet 4-1. 1040 ez forms Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. 1040 ez forms Form 1098-E. 1040 ez forms   To help you figure your student loan interest deduction, you should receive Form 1098-E. 1040 ez forms Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. 1040 ez forms   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. 1040 ez forms Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. 1040 ez forms However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. 1040 ez forms See Allocating Payments Between Interest and Principal , earlier. 1040 ez forms    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. 1040 ez forms The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. 1040 ez forms Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). 1040 ez forms You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). 1040 ez forms Modified adjusted gross income (MAGI). 1040 ez forms   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. 1040 ez forms However, as discussed below, there may be other modifications. 1040 ez forms Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. 1040 ez forms Table 4-2. 1040 ez forms Effect of MAGI on Student Loan Interest Deduction IF your filing status is. 1040 ez forms . 1040 ez forms . 1040 ez forms AND your MAGI is. 1040 ez forms . 1040 ez forms . 1040 ez forms THEN your student loan interest deduction is. 1040 ez forms . 1040 ez forms . 1040 ez forms single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. 1040 ez forms more than $60,000  but less than $75,000 reduced because of the phaseout. 1040 ez forms $75,000 or more eliminated by the phaseout. 1040 ez forms married filing joint return not more than $125,000 not affected by the phaseout. 1040 ez forms more than $125,000 but less than $155,000 reduced because of the phaseout. 1040 ez forms $155,000 or more eliminated by the phaseout. 1040 ez forms MAGI when using Form 1040A. 1040 ez forms   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). 1040 ez forms MAGI when using Form 1040. 1040 ez forms   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040 ez forms MAGI when using Form 1040NR. 1040 ez forms   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). 1040 ez forms MAGI when using Form 1040NR-EZ. 1040 ez forms   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). 1040 ez forms Phaseout. 1040 ez forms   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. 1040 ez forms To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. 1040 ez forms The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). 1040 ez forms The denominator is $15,000 ($30,000 in the case of a joint return). 1040 ez forms Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. 1040 ez forms Example 1. 1040 ez forms During 2013 you paid $800 interest on a qualified student loan. 1040 ez forms Your 2013 MAGI is $145,000 and you are filing a joint return. 1040 ez forms You must reduce your deduction by $533, figured as follows. 1040 ez forms   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). 1040 ez forms Example 2. 1040 ez forms The facts are the same as in Example 1 except that you paid $2,750 interest. 1040 ez forms Your maximum deduction for 2013 is $2,500. 1040 ez forms You must reduce your maximum deduction by $1,667, figured as follows. 1040 ez forms   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). 1040 ez forms Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. 1040 ez forms However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. 1040 ez forms Student Loan Interest Deduction Worksheet at the end of this chapter. 1040 ez forms Claiming the Deduction The student loan interest deduction is an adjustment to income. 1040 ez forms To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). 1040 ez forms Worksheet 4-1. 1040 ez forms Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. 1040 ez forms Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. 1040 ez forms 1. 1040 ez forms Enter the total interest you paid in 2013 on qualified student loans. 1040 ez forms Do not enter  more than $2,500 1. 1040 ez forms   2. 1040 ez forms Enter the amount from Form 1040, line 22 2. 1040 ez forms       3. 1040 ez forms Enter the total of the amounts from Form 1040,  lines 23 through 32 3. 1040 ez forms           4. 1040 ez forms Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. 1040 ez forms           5. 1040 ez forms Add lines 3 and 4 5. 1040 ez forms       6. 1040 ez forms Subtract line 5 from line 2 6. 1040 ez forms       7. 1040 ez forms Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. 1040 ez forms       8. 1040 ez forms Enter any foreign housing deduction (Form 2555, line 50) 8. 1040 ez forms       9. 1040 ez forms Enter the amount of income from Puerto Rico you are excluding 9. 1040 ez forms       10. 1040 ez forms Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. 1040 ez forms       11. 1040 ez forms Add lines 6 through 10. 1040 ez forms This is your modified adjusted gross income 11. 1040 ez forms   12. 1040 ez forms Enter the amount shown below for your filing status 12. 1040 ez forms     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. 1040 ez forms Is the amount on line 11 more than the amount on line 12?       □ No. 1040 ez forms Skip lines 13 and 14, enter -0- on line 15, and go to line 16. 1040 ez forms       □ Yes. 1040 ez forms Subtract line 12 from line 11 13. 1040 ez forms   14. 1040 ez forms Divide line 13 by $15,000 ($30,000 if married filing jointly). 1040 ez forms Enter the result as a decimal  (rounded to at least three places). 1040 ez forms If the result is 1. 1040 ez forms 000 or more, enter 1. 1040 ez forms 000 14. 1040 ez forms . 1040 ez forms 15. 1040 ez forms Multiply line 1 by line 14 15. 1040 ez forms   16. 1040 ez forms Student loan interest deduction. 1040 ez forms Subtract line 15 from line 1. 1040 ez forms Enter the result here  and on Form 1040, line 33. 1040 ez forms Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. 1040 ez forms ) 16. 1040 ez forms   Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Appeals

About the Office of Appeals

Every year, the Office of Appeals helps over 100,000 taxpayers resolve their tax disputes without going to Tax Court. We are an independent organization from the IRS whose mission is to help taxpayers and the government resolve tax disagreements. Appeals DOES NOT take sides in a dispute; rather we offer an objective point of view on each individual case. See the Treasury Inspector General for Tax Administration’s report (PDF) on their audit of Appeals’ independence.
 

Appeals also offers mediation services through Fast Track Settlement, Early Referral, and other mediation programs. These mediation programs are designed to help you resolve your dispute at the earliest possible stage in the audit or collection process.

Getting Started with Appeals

If you’ve received an IRS letter stating that your case qualifies to be reviewed with Appeals then the following topics will help you get started.

 

Page Last Reviewed or Updated: 23-Jan-2014

The 1040 Ez Forms

1040 ez forms 5. 1040 ez forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040 ez forms Free help with your tax return. 1040 ez forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040 ez forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040 ez forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 ez forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 ez forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040 ez forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040 ez forms gov, download the IRS2Go app, or call 1-800-906-9887. 1040 ez forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 ez forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 ez forms aarp. 1040 ez forms org/money/taxaide or call 1-888-227-7669. 1040 ez forms For more information on these programs, go to IRS. 1040 ez forms gov and enter “VITA” in the search box. 1040 ez forms Internet. 1040 ez forms    IRS. 1040 ez forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040 ez forms Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 ez forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 ez forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040 ez forms gov or download the IRS2Go app and select the Refund Status option. 1040 ez forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 ez forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040 ez forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 ez forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040 ez forms No need to wait on the phone or stand in line. 1040 ez forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040 ez forms When you reach the response screen, you can print the entire interview and the final response for your records. 1040 ez forms New subject areas are added on a regular basis. 1040 ez forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040 ez forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040 ez forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040 ez forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040 ez forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040 ez forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040 ez forms You can also ask the IRS to mail a return or an account transcript to you. 1040 ez forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040 ez forms gov or by calling 1-800-908-9946. 1040 ez forms Tax return and tax account transcripts are generally available for the current year and the past three years. 1040 ez forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040 ez forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040 ez forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040 ez forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040 ez forms gov and enter Where's My Amended Return? in the search box. 1040 ez forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 ez forms It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 ez forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040 ez forms gov. 1040 ez forms Select the Payment tab on the front page of IRS. 1040 ez forms gov for more information. 1040 ez forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040 ez forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 ez forms gov. 1040 ez forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 ez forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 ez forms gov. 1040 ez forms Request an Electronic Filing PIN by going to IRS. 1040 ez forms gov and entering Electronic Filing PIN in the search box. 1040 ez forms Download forms, instructions and publications, including accessible versions for people with disabilities. 1040 ez forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040 ez forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040 ez forms An employee can answer questions about your tax account or help you set up a payment plan. 1040 ez forms Before you visit, check the Office Locator on IRS. 1040 ez forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040 ez forms If you have a special need, such as a disability, you can request an appointment. 1040 ez forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 ez forms Apply for an Employer Identification Number (EIN). 1040 ez forms Go to IRS. 1040 ez forms gov and enter Apply for an EIN in the search box. 1040 ez forms Read the Internal Revenue Code, regulations, or other official guidance. 1040 ez forms Read Internal Revenue Bulletins. 1040 ez forms Sign up to receive local and national tax news and more by email. 1040 ez forms Just click on “subscriptions” above the search box on IRS. 1040 ez forms gov and choose from a variety of options. 1040 ez forms Phone. 1040 ez forms   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 ez forms Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 ez forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040 ez forms gov, or download the IRS2Go app. 1040 ez forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 ez forms Most VITA and TCE sites offer free electronic filing. 1040 ez forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 ez forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 ez forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040 ez forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 ez forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 ez forms Note, the above information is for our automated hotline. 1040 ez forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040 ez forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 ez forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 ez forms It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 ez forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040 ez forms You should receive your order within 10 business days. 1040 ez forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040 ez forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040 ez forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 ez forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 ez forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040 ez forms Walk-in. 1040 ez forms   You can find a selection of forms, publications and services — in-person. 1040 ez forms Products. 1040 ez forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 ez forms Services. 1040 ez forms You can walk in to your local TAC for face-to-face tax help. 1040 ez forms An employee can answer questions about your tax account or help you set up a payment plan. 1040 ez forms Before visiting, use the Office Locator tool on IRS. 1040 ez forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040 ez forms Mail. 1040 ez forms   You can send your order for forms, instructions, and publications to the address below. 1040 ez forms You should receive a response within 10 business days after your request is received. 1040 ez forms Internal Revenue Service 1201 N. 1040 ez forms Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. 1040 ez forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 ez forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 ez forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040 ez forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 ez forms You face (or your business is facing) an immediate threat of adverse action. 1040 ez forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 ez forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 ez forms Here's why we can help: TAS is an independent organization within the IRS. 1040 ez forms Our advocates know how to work with the IRS. 1040 ez forms Our services are free and tailored to meet your needs. 1040 ez forms We have offices in every state, the District of Columbia, and Puerto Rico. 1040 ez forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040 ez forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 ez forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040 ez forms Prev  Up  Next   Home   More Online Publications