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Amend 2011 Return

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Amend 2011 Return

Amend 2011 return Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Amend 2011 return However, you can still choose to use the previous carryback period. Amend 2011 return You also can choose not to carry back an NOL and only carry it forward. Amend 2011 return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Amend 2011 return Corporations can file Form 1139, Corporation Application for Tentative Refund. Amend 2011 return The instructions for these forms will be revised to reflect the new law. Amend 2011 return Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Amend 2011 return Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Amend 2011 return These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Amend 2011 return Tax benefits for the New York Liberty Zone include the following. Amend 2011 return A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Amend 2011 return It is allowed for the year the property is placed in service. Amend 2011 return No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Amend 2011 return Classification of Liberty Zone leasehold improvement property as 5-year property. Amend 2011 return Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Amend 2011 return An increased section 179 deduction for certain Liberty Zone property. Amend 2011 return Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Amend 2011 return For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Amend 2011 return In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Amend 2011 return For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Amend 2011 return For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Amend 2011 return In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Amend 2011 return Other 2001 Changes Other changes are discussed in the following chapters. Amend 2011 return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Amend 2011 return Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Amend 2011 return As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Amend 2011 return For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Amend 2011 return Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Amend 2011 return The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Amend 2011 return This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Amend 2011 return For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amend 2011 return Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Amend 2011 return For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Amend 2011 return Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Amend 2011 return The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Amend 2011 return Certain limits apply. Amend 2011 return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amend 2011 return Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Amend 2011 return Previously, the credit was only allowed for plans established after December 31, 2001. Amend 2011 return For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Amend 2011 return Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amend 2011 return For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amend 2011 return Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amend 2011 return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amend 2011 return Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Amend 2011 return The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Amend 2011 return The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Amend 2011 return For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Amend 2011 return Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Amend 2011 return Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Amend 2011 return Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Amend 2011 return However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Amend 2011 return Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Amend 2011 return To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Amend 2011 return However, certain property placed in service before January 1, 2006, may meet this test. Amend 2011 return Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Amend 2011 return The property has an estimated production period of more than 2 years. Amend 2011 return The property has an estimated production period of more than 1 year and it costs more than $1 million. Amend 2011 return Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Amend 2011 return For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Amend 2011 return Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Amend 2011 return You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Amend 2011 return Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Amend 2011 return These special rules have been extended to include property placed in service in 2004. Amend 2011 return For more information about these rules, see Publication 946, How To Depreciate Property. Amend 2011 return Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Amend 2011 return For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amend 2011 return Prev  Up  Next   Home   More Online Publications
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The Amend 2011 Return

Amend 2011 return Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Amend 2011 return Lifetime learning credit, Academic period. Amend 2011 return Student loan interest deduction, Academic period. Amend 2011 return Tuition and fees deduction, Academic period. Amend 2011 return Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Amend 2011 return Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Amend 2011 return On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Amend 2011 return Tuition reduction, Tuition reduction. Amend 2011 return Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Amend 2011 return Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Amend 2011 return Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Amend 2011 return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 return Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Amend 2011 return Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Amend 2011 return Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Amend 2011 return Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Amend 2011 return Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Amend 2011 return Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Amend 2011 return Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Amend 2011 return , Allocating your reimbursements for meals. Amend 2011 return Indefinite absence, Education during indefinite absence. Amend 2011 return Maintaining skills vs. Amend 2011 return qualifying for new job, Maintaining skills vs. Amend 2011 return qualifying for new job. Amend 2011 return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Amend 2011 return Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Amend 2011 return Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Amend 2011 return Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Amend 2011 return Tax-free educational assistance, Tax-free educational assistance. Amend 2011 return Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Amend 2011 return Transportation expenses, Transportation Expenses, Using your car. Amend 2011 return Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Amend 2011 return Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Amend 2011 return Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Amend 2011 return Lifetime learning credit, Comprehensive or bundled fees. Amend 2011 return Tuition and fees deduction, Comprehensive or bundled fees. Amend 2011 return Consolidated loans used to refinance student loans, Interest on refinanced student loans. Amend 2011 return Conventions outside U. Amend 2011 return S. Amend 2011 return , Cruises and conventions. Amend 2011 return Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Amend 2011 return Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Amend 2011 return On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Amend 2011 return Figuring the limit (Worksheet 6-2), Figuring the limit. Amend 2011 return Contributions to, Contributions, Figuring and reporting the additional tax. Amend 2011 return Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Amend 2011 return Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 return , MAGI when using Form 1040NR-EZ. Amend 2011 return Worksheet 6-1, Worksheet 7-1. Amend 2011 return MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Amend 2011 return Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Amend 2011 return Worksheet 7-3 to figure, Worksheet 7-3. Amend 2011 return Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Amend 2011 return D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Amend 2011 return , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Amend 2011 return Lifetime learning credit, Expenses paid by dependent. Amend 2011 return Tuition and fees deduction, Expenses paid under divorce decree. Amend 2011 return Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Amend 2011 return Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Amend 2011 return Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Amend 2011 return Claiming dependent's exemption, Dependent for whom you claim an exemption. Amend 2011 return Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Amend 2011 return Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 return , MAGI when using Form 1040. Amend 2011 return Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Amend 2011 return Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Amend 2011 return Cancellation of student loan, Eligible educational institution. Amend 2011 return Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Amend 2011 return Education savings bond program, Eligible educational institution. Amend 2011 return Lifetime learning credit, Eligible educational institution. Amend 2011 return Qualified tuition program (QTP), Eligible educational institution. Amend 2011 return Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Amend 2011 return , Eligible educational institution. Amend 2011 return Student loan cancellation, Eligible educational institution. Amend 2011 return Student loan interest deduction, Eligible educational institution. Amend 2011 return Tuition and fees deduction, Eligible educational institution. Amend 2011 return Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Amend 2011 return Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Amend 2011 return Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Amend 2011 return ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Amend 2011 return Excess expenses, accountable plan, Excess expenses. Amend 2011 return , Allocating your reimbursements for meals. Amend 2011 return Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Amend 2011 return Qualified tuition program (QTP), Members of the beneficiary's family. Amend 2011 return Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Amend 2011 return , Form 1098-E. Amend 2011 return Form 1098-T, Reminders American opportunity credit, Form 1098-T. Amend 2011 return Lifetime learning credit, Form 1098-T. Amend 2011 return Tuition and fees deduction, Form 1098-T. Amend 2011 return Form 1099-Q Coverdell ESA, Exceptions. Amend 2011 return , Earnings and basis. Amend 2011 return Qualified tuition program (QTP), Earnings and return of investment. Amend 2011 return Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Amend 2011 return , Form 2106 or 2106-EZ. Amend 2011 return Form 2106-EZ, 50% limit on meals. Amend 2011 return , Form 2106 or 2106-EZ. Amend 2011 return , Using Form 2106-EZ. Amend 2011 return Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Amend 2011 return Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Amend 2011 return Form 8815, MAGI when using Form 1040. Amend 2011 return , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Amend 2011 return , Form 1098-T. Amend 2011 return , Form 1098-E. Amend 2011 return , Form 1098-T. Amend 2011 return Free tax services, Free help with your tax return. Amend 2011 return Fulbright grants, Fulbright Grants G Glossary, Glossary. Amend 2011 return , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Amend 2011 return Coverdell ESA, Half-time student. Amend 2011 return Early distributions from IRAs, Half-time student. Amend 2011 return Student loan interest deduction, Enrolled at least half-time. Amend 2011 return Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Amend 2011 return Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Amend 2011 return Academic period, Academic period. Amend 2011 return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Amend 2011 return Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Amend 2011 return Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Amend 2011 return Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 return Worksheet 3-1, MAGI when using Form 1040. Amend 2011 return Overview (Table 3-1), Table 3-1. Amend 2011 return Overview of the Lifetime Learning Credit Phaseout, Phaseout. Amend 2011 return Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Amend 2011 return Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Amend 2011 return Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Amend 2011 return Origination fees on student loan, Loan origination fee. Amend 2011 return Qualified education expenses paid with American opportunity credit, Academic period. Amend 2011 return Lifetime learning credit, Paid with borrowed funds. Amend 2011 return Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Amend 2011 return M Mileage deduction for work-related education, What's New, Using your car. Amend 2011 return Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Amend 2011 return , MAGI when using Form 1040NR-EZ. Amend 2011 return Worksheet 6-1, Worksheet 7-1. Amend 2011 return MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Amend 2011 return , MAGI when using Form 1040. Amend 2011 return Lifetime learning credit, Modified adjusted gross income (MAGI). Amend 2011 return Worksheet 3-1, MAGI when using Form 1040. Amend 2011 return Student loan interest deduction, Modified adjusted gross income (MAGI). Amend 2011 return Table 4-2, Table 4-2. Amend 2011 return Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Amend 2011 return Table 6-2, Table 6-2. Amend 2011 return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Amend 2011 return MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Amend 2011 return , Exceptions. Amend 2011 return Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Amend 2011 return , Coordination with Pell grants and other scholarships. Amend 2011 return Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Amend 2011 return Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Amend 2011 return Student loan interest deduction, Phaseout. Amend 2011 return , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Amend 2011 return Education savings bond program, Adjusted qualified education expenses. Amend 2011 return Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Amend 2011 return Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Amend 2011 return Education savings bond program, Qualified education expenses. Amend 2011 return Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Amend 2011 return Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Amend 2011 return Qualified tuition program (QTP), Qualified education expenses. Amend 2011 return Scholarships and fellowships, Qualified education expenses. Amend 2011 return Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Amend 2011 return Qualified student loans, Qualified Student Loan, Qualified employer plan. Amend 2011 return Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. Amend 2011 return Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Amend 2011 return Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Amend 2011 return Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Amend 2011 return Taxable earnings, Taxable earnings. Amend 2011 return Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Amend 2011 return S. Amend 2011 return savings bonds, Qualified U. Amend 2011 return S. Amend 2011 return savings bonds. Amend 2011 return Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Amend 2011 return Lifetime learning credit, Credit recapture. Amend 2011 return Tuition and fees deduction, Credit recapture. Amend 2011 return Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Amend 2011 return Refinanced student loans, Interest on refinanced student loans. Amend 2011 return , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Amend 2011 return Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Amend 2011 return Related persons Coverdell ESA, Members of the beneficiary's family. Amend 2011 return Qualified tuition program (QTP), Members of the beneficiary's family. Amend 2011 return Student loan interest deduction, Related person. Amend 2011 return Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Amend 2011 return , Figuring and reporting the additional tax. Amend 2011 return , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Amend 2011 return Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. Amend 2011 return , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. Amend 2011 return Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. Amend 2011 return , Coordination with Pell grants and other scholarships. Amend 2011 return , Coordination with Pell grants and other scholarships. Amend 2011 return Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Amend 2011 return , Eligible educational institution. Amend 2011 return Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Amend 2011 return Qualified education expenses, Qualified education expenses. Amend 2011 return Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Amend 2011 return Education savings bond program, Qualified education expenses. Amend 2011 return Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Amend 2011 return Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Amend 2011 return Standard mileage rate Work-related education, What's New, Using your car. Amend 2011 return State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Amend 2011 return Section 501(c)(3) organizations, Section 501(c)(3) organization. Amend 2011 return Student loan interest deduction Academic period, Academic period. Amend 2011 return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. Amend 2011 return Eligible student, Eligible student. Amend 2011 return Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 return , Which Worksheet To Use Table 4-2, Table 4-2. Amend 2011 return Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Amend 2011 return , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. Amend 2011 return Qualified student loans, Qualified Student Loan, Qualified employer plan. Amend 2011 return Reasonable period of time, Reasonable period of time. Amend 2011 return Related persons, Related person. Amend 2011 return Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Amend 2011 return When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Amend 2011 return Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Amend 2011 return Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Amend 2011 return Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Amend 2011 return Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Amend 2011 return Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Amend 2011 return Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Amend 2011 return Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Amend 2011 return Coverdell ESA, Adjusted qualified education expenses. Amend 2011 return Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Amend 2011 return Lifetime learning credit, Tax-free educational assistance. Amend 2011 return Qualified tuition program (QTP), Adjusted qualified education expenses. Amend 2011 return Tuition and fees deduction, Tax-free educational assistance. Amend 2011 return Work-related education, Tax-free educational assistance. Amend 2011 return Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Amend 2011 return Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Amend 2011 return Travel expenses 50% limit on meals, 50% limit on meals. Amend 2011 return Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Amend 2011 return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Amend 2011 return Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Amend 2011 return Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Amend 2011 return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 return Table 6-2, Table 6-2. Amend 2011 return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Amend 2011 return MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Amend 2011 return Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Amend 2011 return Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Amend 2011 return Tax-free educational assistance, Tax-free educational assistance. Amend 2011 return Tuition reduction American opportunity credit, Tuition reduction. Amend 2011 return Lifetime learning credit, Tuition reduction. Amend 2011 return Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Amend 2011 return U U. Amend 2011 return S. Amend 2011 return savings bonds, Qualified U. Amend 2011 return S. Amend 2011 return savings bonds. Amend 2011 return Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Amend 2011 return V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Amend 2011 return W Withholding, Analyzing your tax withholding. Amend 2011 return Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Amend 2011 return Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Amend 2011 return MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Amend 2011 return MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Amend 2011 return Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Amend 2011 return Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Amend 2011 return Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Amend 2011 return Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Amend 2011 return Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Amend 2011 return MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications