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

Can I File My 2011 And 2012 Taxes Together

Tax Planning Us Back TaxesAmmend ReturnE File State Taxes OnlyHow To Fill Out 1040x FormTax Amendment Form 2013File Amended Tax Return1040ez For 20111040ez Forms Printable1040x 2009Software To File 1040nr1040ez Tax Form 20141040 FormsMilitary State Income Tax2010 Income Tax Forms 1040ezSenior Income TaxFree Income Tax PreparationH&r Block's Free File1040 Ez Tax Form 2012File An Amended ReturnFederal Tax Forms 2012 1040Free Amended Tax ReturnIrs Form EzH&r Block Free Tax PreperationH&r Block Tax1040xformH R Block 2011 ReturnHrblock FreereturnHow Can I File 2012 Taxes OnlineFile Free Tax ExtensionFiling An Amended Tax Return For 2010Filing Taxes UnemployedWww HrblockHow To File A 2012 Tax ReturnHow To File An Amended Tax Return For 2013Amending 2011 TaxesFree Efile State Tax ReturnAmend 2010 ReturnForm 1040x Example1040ez CalculatorCompleted 1040x Example

Can I File My 2011 And 2012 Taxes Together

Can i file my 2011 and 2012 taxes together Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Can i file my 2011 and 2012 taxes together Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Can i file my 2011 and 2012 taxes together , Change in Accounting Method Comments on publication, Comments and suggestions. Can i file my 2011 and 2012 taxes together Constructive receipt of income, Constructive receipt. Can i file my 2011 and 2012 taxes together Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Can i file my 2011 and 2012 taxes together E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Can i file my 2011 and 2012 taxes together , Making back-up election. Can i file my 2011 and 2012 taxes together 8752, Required payment for partnership or S corporation. Can i file my 2011 and 2012 taxes together , Activating election. Can i file my 2011 and 2012 taxes together 970, Adopting LIFO method. Can i file my 2011 and 2012 taxes together Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Can i file my 2011 and 2012 taxes together Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Can i file my 2011 and 2012 taxes together Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Can i file my 2011 and 2012 taxes together Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Can i file my 2011 and 2012 taxes together T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Can i file my 2011 and 2012 taxes together TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Can i file my 2011 and 2012 taxes together General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Tax Counseling for the Elderly

The Tax Counseling for the Elderly (TCE) program offers FREE tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.  

Tax return preparation assistance is provided to elderly taxpayers during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to make sure elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

A sponsor awarded a grant is responsible for all aspects of operating the TCE program including, but not limited to publicity, recruitment, training, site selection and management of volunteers.  

Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes IRS to enter into cooperative agreements.

This web page serves as a resource for organizations interested in applying for a TCE grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the TCE Grant Program at tce.grant.office@irs.gov

Page Last Reviewed or Updated: 11-Sep-2013

The Can I File My 2011 And 2012 Taxes Together

Can i file my 2011 and 2012 taxes together Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Can i file my 2011 and 2012 taxes together Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Can i file my 2011 and 2012 taxes together Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Can i file my 2011 and 2012 taxes together Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Can i file my 2011 and 2012 taxes together It is intended only as a guide. Can i file my 2011 and 2012 taxes together Look in this publication for more complete information. Can i file my 2011 and 2012 taxes together   Appendix A. Can i file my 2011 and 2012 taxes together Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Can i file my 2011 and 2012 taxes together Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Can i file my 2011 and 2012 taxes together Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Can i file my 2011 and 2012 taxes together Sean enrolled as a full-time graduate student in August 2013 at California State College. Can i file my 2011 and 2012 taxes together He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Can i file my 2011 and 2012 taxes together His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Can i file my 2011 and 2012 taxes together Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Can i file my 2011 and 2012 taxes together In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Can i file my 2011 and 2012 taxes together California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Can i file my 2011 and 2012 taxes together California State College reports amounts billed in 2013 instead of amounts paid during 2013. Can i file my 2011 and 2012 taxes together In completing Form 8863, the Joneses use the amounts they paid. Can i file my 2011 and 2012 taxes together Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Can i file my 2011 and 2012 taxes together Dave and Valerie figure their education credits by completing Form 8863. Can i file my 2011 and 2012 taxes together They begin Form 8863 on page 2 before completing Part I on page 1. Can i file my 2011 and 2012 taxes together Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Can i file my 2011 and 2012 taxes together The Joneses decide to complete Part III for Carey first, as shown later. Can i file my 2011 and 2012 taxes together They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Can i file my 2011 and 2012 taxes together The Joneses complete a separate Part III for their son Sean. Can i file my 2011 and 2012 taxes together They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Can i file my 2011 and 2012 taxes together They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Can i file my 2011 and 2012 taxes together Once they have completed Part III for each student, they figure their credits. Can i file my 2011 and 2012 taxes together The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Can i file my 2011 and 2012 taxes together They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Can i file my 2011 and 2012 taxes together The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Can i file my 2011 and 2012 taxes together They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Can i file my 2011 and 2012 taxes together They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Can i file my 2011 and 2012 taxes together The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Can i file my 2011 and 2012 taxes together The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Can i file my 2011 and 2012 taxes together They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Can i file my 2011 and 2012 taxes together This image is too large to be displayed in the current screen. Can i file my 2011 and 2012 taxes together Please click the link to view the image. Can i file my 2011 and 2012 taxes together Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Can i file my 2011 and 2012 taxes together Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Can i file my 2011 and 2012 taxes together Less adjustments:     a. Can i file my 2011 and 2012 taxes together Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Can i file my 2011 and 2012 taxes together Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Can i file my 2011 and 2012 taxes together Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Can i file my 2011 and 2012 taxes together Total adjustments (add lines 2a, 2b, and 2c) 0 4. Can i file my 2011 and 2012 taxes together Adjusted qualified education expenses. Can i file my 2011 and 2012 taxes together Subtract line 3 from line 1. Can i file my 2011 and 2012 taxes together If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Can i file my 2011 and 2012 taxes together Please click the link to view the image. Can i file my 2011 and 2012 taxes together Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Can i file my 2011 and 2012 taxes together Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Can i file my 2011 and 2012 taxes together Less adjustments:     a. Can i file my 2011 and 2012 taxes together Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Can i file my 2011 and 2012 taxes together Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Can i file my 2011 and 2012 taxes together Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Can i file my 2011 and 2012 taxes together Total adjustments (add lines 2a, 2b, and 2c) 0 4. Can i file my 2011 and 2012 taxes together Adjusted qualified education expenses. Can i file my 2011 and 2012 taxes together Subtract line 3 from line 1. Can i file my 2011 and 2012 taxes together If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Can i file my 2011 and 2012 taxes together Enter the amount from Form 8863, line 18 1. Can i file my 2011 and 2012 taxes together 1,190 2. Can i file my 2011 and 2012 taxes together Enter the amount from Form 8863, line 9 2. Can i file my 2011 and 2012 taxes together 1,500 3. Can i file my 2011 and 2012 taxes together Add lines 1 and 2 3. Can i file my 2011 and 2012 taxes together 2,690 4. Can i file my 2011 and 2012 taxes together Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Can i file my 2011 and 2012 taxes together 1,000 5. Can i file my 2011 and 2012 taxes together Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Can i file my 2011 and 2012 taxes together 0 6. Can i file my 2011 and 2012 taxes together Subtract line 5 from line 4 6. Can i file my 2011 and 2012 taxes together 1,000 7. Can i file my 2011 and 2012 taxes together   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Can i file my 2011 and 2012 taxes together 1,000 This image is too large to be displayed in the current screen. Can i file my 2011 and 2012 taxes together Please click the link to view the image. Can i file my 2011 and 2012 taxes together Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Can i file my 2011 and 2012 taxes together Please click the link to view the image. Can i file my 2011 and 2012 taxes together Carey Jones page 2 This image is too large to be displayed in the current screen. Can i file my 2011 and 2012 taxes together Please click the link to view the image. Can i file my 2011 and 2012 taxes together Filled-in Form 8863 Jones page 2 Appendix B. Can i file my 2011 and 2012 taxes together Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Can i file my 2011 and 2012 taxes together See the text for definitions and details. Can i file my 2011 and 2012 taxes together Do not rely on this chart alone. Can i file my 2011 and 2012 taxes together    Caution:You generally cannot claim more than one benefit for the same education expense. Can i file my 2011 and 2012 taxes together   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Can i file my 2011 and 2012 taxes together    40% of the credit may be refundable (limited to $1,000 per student). Can i file my 2011 and 2012 taxes together Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Can i file my 2011 and 2012 taxes together , that must be paid to the educational institution, etc. Can i file my 2011 and 2012 taxes together , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Can i file my 2011 and 2012 taxes together   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Can i file my 2011 and 2012 taxes together Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Can i file my 2011 and 2012 taxes together For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Can i file my 2011 and 2012 taxes together For each term listed below that has more than one definition, the definition for each education benefit is listed. Can i file my 2011 and 2012 taxes together Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Can i file my 2011 and 2012 taxes together If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Can i file my 2011 and 2012 taxes together Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Can i file my 2011 and 2012 taxes together They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Can i file my 2011 and 2012 taxes together For information on a specific benefit, see the appropriate chapter in this publication. Can i file my 2011 and 2012 taxes together Candidate for a degree:   A student who meets either of the following requirements. Can i file my 2011 and 2012 taxes together Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Can i file my 2011 and 2012 taxes together Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Can i file my 2011 and 2012 taxes together Eligible educational institution:    American opportunity credit. Can i file my 2011 and 2012 taxes together Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Can i file my 2011 and 2012 taxes together It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i file my 2011 and 2012 taxes together Coverdell education savings account (ESA). Can i file my 2011 and 2012 taxes together Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Can i file my 2011 and 2012 taxes together It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i file my 2011 and 2012 taxes together Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Can i file my 2011 and 2012 taxes together Education savings bond program. Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together IRA, early distributions from. Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together Lifetime learning credit. Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together Qualified tuition program (QTP). Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together Scholarships and fellowships. Can i file my 2011 and 2012 taxes together An institution 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. Can i file my 2011 and 2012 taxes together Student loan, cancellation of. Can i file my 2011 and 2012 taxes together Same as Scholarships and fellowships in this category. Can i file my 2011 and 2012 taxes together Student loan interest deduction. Can i file my 2011 and 2012 taxes together Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Can i file my 2011 and 2012 taxes together It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i file my 2011 and 2012 taxes together Also included is an institution that conducts 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. Can i file my 2011 and 2012 taxes together Tuition and fees deduction. Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together Eligible student:    American opportunity credit. Can i file my 2011 and 2012 taxes together A student who meets all of the following requirements for the tax year for which the credit is being determined. Can i file my 2011 and 2012 taxes together Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Can i file my 2011 and 2012 taxes together Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Can i file my 2011 and 2012 taxes together For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Can i file my 2011 and 2012 taxes together Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Can i file my 2011 and 2012 taxes together Lifetime learning credit. Can i file my 2011 and 2012 taxes together A student who is enrolled in one or more courses at an eligible educational institution. Can i file my 2011 and 2012 taxes together Student loan interest deduction. Can i file my 2011 and 2012 taxes together A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Can i file my 2011 and 2012 taxes together Tuition and fees deduction. Can i file my 2011 and 2012 taxes together A student who is enrolled in one or more courses at an eligible educational institution. Can i file my 2011 and 2012 taxes together Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Can i file my 2011 and 2012 taxes together Modified adjusted gross income (MAGI):    American opportunity credit. Can i file my 2011 and 2012 taxes together Adjusted gross income (AGI) as figured on the federal income tax return, 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. Can i file my 2011 and 2012 taxes together Coverdell education savings account (ESA). Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together Education savings bond program. Can i file my 2011 and 2012 taxes together Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion 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, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Can i file my 2011 and 2012 taxes together Lifetime learning credit. Can i file my 2011 and 2012 taxes together Same as American opportunity credit in this category. Can i file my 2011 and 2012 taxes together Student loan interest deduction. Can i file my 2011 and 2012 taxes together Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or 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. Can i file my 2011 and 2012 taxes together Tuition and fees deduction. Can i file my 2011 and 2012 taxes together Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or 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. Can i file my 2011 and 2012 taxes together Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Can i file my 2011 and 2012 taxes together Qualified education expenses:   See pertinent chapter for specific items. Can i file my 2011 and 2012 taxes together    American opportunity credit. Can i file my 2011 and 2012 taxes together Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Can i file my 2011 and 2012 taxes together Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Can i file my 2011 and 2012 taxes together Does not include expenses for room and board. Can i file my 2011 and 2012 taxes together Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Can i file my 2011 and 2012 taxes together Coverdell education savings account (ESA). Can i file my 2011 and 2012 taxes together Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Can i file my 2011 and 2012 taxes together Many specialized expenses included for K–12. Can i file my 2011 and 2012 taxes together Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Can i file my 2011 and 2012 taxes together Education savings bond program. Can i file my 2011 and 2012 taxes together Tuition and fees required to enroll at or attend an eligible educational institution. Can i file my 2011 and 2012 taxes together Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Can i file my 2011 and 2012 taxes together Does not include expenses for room and board. Can i file my 2011 and 2012 taxes together Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Can i file my 2011 and 2012 taxes together IRA, early distributions from. Can i file my 2011 and 2012 taxes together Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Can i file my 2011 and 2012 taxes together Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Can i file my 2011 and 2012 taxes together Lifetime learning credit. Can i file my 2011 and 2012 taxes together Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Can i file my 2011 and 2012 taxes together Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Can i file my 2011 and 2012 taxes together Does not include expenses for room and board. Can i file my 2011 and 2012 taxes together Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Can i file my 2011 and 2012 taxes together Qualified tuition program (QTP). Can i file my 2011 and 2012 taxes together Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Can i file my 2011 and 2012 taxes together Includes expenses for special needs services and computer access. Can i file my 2011 and 2012 taxes together Scholarships and fellowships. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Course-related items must be required of all students in the course of instruction. Can i file my 2011 and 2012 taxes together Student loan interest deduction. Can i file my 2011 and 2012 taxes together Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Can i file my 2011 and 2012 taxes together Tuition and fees deduction. Can i file my 2011 and 2012 taxes together Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Can i file my 2011 and 2012 taxes together Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Can i file my 2011 and 2012 taxes together Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Can i file my 2011 and 2012 taxes together To include as tax on your current year's return an amount allowed as a credit in a prior year. Can i file my 2011 and 2012 taxes together Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Can i file my 2011 and 2012 taxes together Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Can i file my 2011 and 2012 taxes together Prev  Up  Next   Home   More Online Publications