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Amend Tax Form

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Amend Tax Form

Amend tax form Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Amend tax form Tax questions. Amend tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. Amend tax form irs. Amend tax form gov/pub504. Amend tax form Reminders Relief from joint liability. Amend tax form  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. Amend tax form For more information, see Relief from joint liability under Married Filing Jointly. Amend tax form Social security numbers for dependents. Amend tax form  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. Amend tax form See Exemptions for Dependents under Exemptions, later. Amend tax form Individual taxpayer identification number (ITIN). Amend tax form  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). Amend tax form To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Amend tax form It takes about 6 to 10 weeks to get an ITIN. Amend tax form The ITIN is entered wherever an SSN is requested on a tax return. Amend tax form If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Amend tax form Change of address. Amend tax form  If you change your mailing address, be sure to notify the Internal Revenue Service. Amend tax form You can use Form 8822, Change of Address. Amend tax form Mail it to the Internal Revenue Service Center for your old address. Amend tax form (Addresses for the Service Centers are on the back of the form. Amend tax form ) Change of name. Amend tax form  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. Amend tax form Change of withholding. Amend tax form  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. Amend tax form Photographs of missing children. Amend tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend tax form Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. Amend tax form It covers general filing information and can help you choose your filing status. Amend tax form It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Amend tax form The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Amend tax form Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. Amend tax form In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. Amend tax form The last part of the publication explains special rules that may apply to persons who live in community property states. Amend tax form Comments and suggestions. Amend tax form   We welcome your comments about this publication and your suggestions for future editions. Amend tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend tax form   You can send your comments from www. Amend tax form irs. Amend tax form gov/formspubs/. Amend tax form Click on “More Information. Amend tax form ”and then on “Comment on Tax Forms and Publications”. Amend tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend tax form Ordering forms and publications. Amend tax form   Visit www. Amend tax form irs. Amend tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend tax form Internal Revenue Service 1201 N. Amend tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend tax form   If you have a tax question, check the information available on IRS. Amend tax form gov or call 1-800-829-1040. Amend tax form We cannot answer tax questions sent to either of the above addresses. Amend tax form Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amend tax form Prev  Up  Next   Home   More Online Publications
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The Amend Tax Form

Amend tax form 1. Amend tax form   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Amend tax form  You can set up and make contributions to an IRA if you receive taxable compensation. Amend tax form Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Amend tax form For more information about IRAs, see Publication 590. Amend tax form Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Amend tax form The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Amend tax form Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Amend tax form Many types of educational assistance are tax free if they meet the requirements discussed here. Amend tax form Special rules apply to U. Amend tax form S. Amend tax form citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Amend tax form For information about these rules, see Publication 54, Tax Guide for U. Amend tax form S. Amend tax form Citizens and Resident Aliens Abroad. Amend tax form Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Amend tax form A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Amend tax form Amount of scholarship or fellowship. Amend tax form   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Amend tax form This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Amend tax form The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Amend tax form Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Amend tax form Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Amend tax form A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend tax form (But for exceptions, see Payment for services,later. Amend tax form Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Amend tax form Candidate for a degree. Amend tax form   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Amend tax form Eligible educational institution. Amend tax form   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend tax form Qualified education expenses. Amend tax form   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amend tax form These items must be required of all students in your course of instruction. Amend tax form Expenses that do not qualify. Amend tax form   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amend tax form Payment for services. Amend tax form   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend tax form This applies even if all candidates for a degree must perform the services to receive the degree. Amend tax form (See exceptions next. Amend tax form ) Exceptions. Amend tax form   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend tax form Example 1. Amend tax form You received a scholarship of $2,500. Amend tax form The scholarship was not received under either of the exceptions mentioned above. Amend tax form As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Amend tax form Of the $2,500 scholarship, $1,000 represents payment for teaching. Amend tax form The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Amend tax form Your qualified education expenses were at least $1,500. Amend tax form Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Amend tax form The $1,000 you received for teaching is taxable. Amend tax form Example 2. Amend tax form You are a candidate for a degree at a medical school. Amend tax form You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Amend tax form The terms of your scholarship require you to perform future services. Amend tax form A substantial penalty applies if you do not comply. Amend tax form The entire amount of your grant is taxable as payment for services in the year it is received. Amend tax form Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Amend tax form Worksheet 1-1. Amend tax form    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Amend tax form    Worksheet 1-1. Amend tax form Taxable Scholarship and Fellowship Income 1. Amend tax form Enter the total amount of any scholarship or fellowship for 2013. Amend tax form See Amount of scholarship or fellowship, earlier. Amend tax form 1. Amend tax form       If you are a degree candidate at an eligible educational institution, go to line 2. Amend tax form If you are not a degree candidate at an eligible educational institution, stop here. Amend tax form The entire amount is taxable. Amend tax form For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Amend tax form       2. Amend tax form Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Amend tax form (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend tax form ) 2. Amend tax form     3. Amend tax form Subtract line 2 from line 1 3. Amend tax form     4. Amend tax form Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Amend tax form     5. Amend tax form Subtract line 4 from line 3 5. Amend tax form     6. Amend tax form Enter the amount of your qualified education expenses 6. Amend tax form     7. Amend tax form Enter the smaller of line 5 or line 6. Amend tax form This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Amend tax form     8. Amend tax form Subtract line 7 from line 5 8. Amend tax form     9. Amend tax form Taxable part. Amend tax form Add lines 2, 4, and 8. Amend tax form See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Amend tax form     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Amend tax form You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Amend tax form Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Amend tax form If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Amend tax form If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Amend tax form You must report the taxable amount whether or not you received a Form W-2. Amend tax form If you receive an incorrect Form W-2, ask the payer for a corrected one. Amend tax form For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Amend tax form How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Amend tax form Form 1040EZ. Amend tax form   If you file Form 1040EZ, include the taxable amount in the total on line 1. Amend tax form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Amend tax form Form 1040A. Amend tax form   If you file Form 1040A, include the taxable amount in the total on line 7. Amend tax form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Amend tax form Form 1040. Amend tax form   If you file Form 1040, include the taxable amount in the total on line 7. Amend tax form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Amend tax form Schedule SE (Form 1040). Amend tax form   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Amend tax form If your net earnings are $400 or more, you must pay self-employment tax. Amend tax form Use Schedule SE, Self-Employment Tax, to figure this tax. Amend tax form Form 1040NR. Amend tax form   If you file Form 1040NR, report the taxable amount on line 12. Amend tax form Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Amend tax form S. Amend tax form Source Income Subject to Withholding. Amend tax form See the Instructions for Form 1040NR for more information. Amend tax form Form 1040NR-EZ. Amend tax form   If you file Form 1040NR-EZ, report the taxable amount on line 5. Amend tax form Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Amend tax form See the Instructions for Form 1040NR-EZ for more information. Amend tax form Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Amend tax form Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Amend tax form Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Amend tax form They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Amend tax form Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Amend tax form Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Amend tax form Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Amend tax form Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Amend tax form Do not include these payments as income on your federal tax return. Amend tax form If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Amend tax form This applies only to the part of your VA payments that is required to be used for education expenses. Amend tax form You may want to visit the Veteran's Administration website at www. Amend tax form gibill. Amend tax form va. Amend tax form gov for specific information about the various VA benefits for education. Amend tax form Example. Amend tax form You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Amend tax form Neither of these benefits is taxable and you do not report them on your tax return. Amend tax form You also want to claim an American opportunity credit on your return. Amend tax form You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Amend tax form To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Amend tax form You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Amend tax form Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Amend tax form This is called a “tuition reduction. Amend tax form ” You do not have to include a qualified tuition reduction in your income. Amend tax form A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Amend tax form You do not have to use the tuition reduction at the eligible educational institution from which you received it. Amend tax form In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Amend tax form The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Amend tax form You must include in your income any tuition reduction you receive that is payment for your services. Amend tax form Eligible educational institution. Amend tax form   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend tax form Officers, owners, and highly compensated employees. Amend tax form   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Amend tax form This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Amend tax form The group must be defined under a reasonable classification set up by the employer. Amend tax form The classification must not discriminate in favor of owners, officers, or highly compensated employees. Amend tax form Payment for services. Amend tax form   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Amend tax form This applies even if all candidates for a degree must perform the services to receive the degree. Amend tax form (See below for exceptions. Amend tax form ) Exceptions. Amend tax form   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend tax form Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Amend tax form You are an employee of the eligible educational institution. Amend tax form You were an employee of the eligible educational institution, but you retired or left on disability. Amend tax form You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Amend tax form You are the dependent child or spouse of an individual described in (1) through (3), above. Amend tax form Child of deceased parents. Amend tax form   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Amend tax form Child of divorced parents. Amend tax form   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Amend tax form Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Amend tax form It is provided by an eligible educational institution. Amend tax form You are a graduate student who performs teaching or research activities for the educational institution. Amend tax form You must include in income any other tuition reductions for graduate education that you receive. Amend tax form How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Amend tax form Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Amend tax form Prev  Up  Next   Home   More Online Publications