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Download 2011 Tax Forms

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Download 2011 Tax Forms

Download 2011 tax forms Index A Application for enrollment, Form 23 and Form 23-EP. Download 2011 tax forms , Form 5434. Download 2011 tax forms Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Download 2011 tax forms Attorneys, Attorneys. Download 2011 tax forms Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Download 2011 tax forms Comments, Comments and suggestions. Download 2011 tax forms Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Download 2011 tax forms CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Download 2011 tax forms , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Download 2011 tax forms Enrolled agent:, Enrolled agents. Download 2011 tax forms , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Download 2011 tax forms F FAX copies, FAX copies. Download 2011 tax forms Form 23 and Form 23-EP, Form 23 and Form 23-EP. Download 2011 tax forms Form 2587, Form 2587. Download 2011 tax forms Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Download 2011 tax forms Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Download 2011 tax forms Inactive roster, Inactive roster. Download 2011 tax forms Incapacity or incompetency, Incapacity or incompetency. Download 2011 tax forms L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Download 2011 tax forms Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Download 2011 tax forms O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Download 2011 tax forms Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Download 2011 tax forms Protected communication Tax shelters, Communications regarding corporate tax shelters. Download 2011 tax forms Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Download 2011 tax forms Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Download 2011 tax forms Duties, Duties Duty to advise, Duty to advise. Download 2011 tax forms Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Download 2011 tax forms , Student. Download 2011 tax forms , Students in LITCs and the STCP. Download 2011 tax forms Suggestions, Comments and suggestions. Download 2011 tax forms Suspension, Suspension and disbarment. Download 2011 tax forms , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Download 2011 tax forms Termination, Incapacity or incompetency. Download 2011 tax forms TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Download 2011 tax forms Family member, Other individuals who may serve as representatives. Download 2011 tax forms Fiduciary, Other individuals who may serve as representatives. Download 2011 tax forms Individual, Other individuals who may serve as representatives. Download 2011 tax forms Officer, Other individuals who may serve as representatives. Download 2011 tax forms Partner, Other individuals who may serve as representatives. Download 2011 tax forms Unenrolled individuals:, Other individuals who may serve as representatives. Download 2011 tax forms W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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Download 2011 tax forms 3. Download 2011 tax forms   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Download 2011 tax forms Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Download 2011 tax forms An exclusion from gross income is generally income you receive that is not included in your U. Download 2011 tax forms S. Download 2011 tax forms income and is not subject to U. Download 2011 tax forms S. Download 2011 tax forms tax. Download 2011 tax forms This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Download 2011 tax forms Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Download 2011 tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Download 2011 tax forms S. Download 2011 tax forms Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Download 2011 tax forms Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Download 2011 tax forms Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Download 2011 tax forms The exclusion is $97,600 in 2013. Download 2011 tax forms In addition, you may be able to exclude or deduct certain foreign housing amounts. Download 2011 tax forms You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Download 2011 tax forms For more information, see Publication 54. Download 2011 tax forms Foreign country. Download 2011 tax forms    A foreign country is any territory under the sovereignty of a government other than that of the United States. Download 2011 tax forms   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Download 2011 tax forms It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Download 2011 tax forms   The term “foreign country” does not include U. Download 2011 tax forms S. Download 2011 tax forms possessions or territories. Download 2011 tax forms It does not include the Antarctic region. Download 2011 tax forms Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Download 2011 tax forms Interest Income Interest income that is not connected with a U. Download 2011 tax forms S. Download 2011 tax forms trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Download 2011 tax forms State and local government obligations. Download 2011 tax forms   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Download 2011 tax forms S. Download 2011 tax forms possession, generally is not included in income. Download 2011 tax forms However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Download 2011 tax forms Portfolio interest. Download 2011 tax forms   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Download 2011 tax forms To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Download 2011 tax forms Note. Download 2011 tax forms For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Download 2011 tax forms Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Download 2011 tax forms Obligations in registered form. Download 2011 tax forms   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Download 2011 tax forms   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Download 2011 tax forms   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Download 2011 tax forms For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Download 2011 tax forms Obligations not in registered form. Download 2011 tax forms    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Download 2011 tax forms A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Download 2011 tax forms   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Download 2011 tax forms In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Download 2011 tax forms Interest that does not qualify as portfolio interest. Download 2011 tax forms   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Download 2011 tax forms You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Download 2011 tax forms Contingent interest. Download 2011 tax forms   Portfolio interest does not include contingent interest. Download 2011 tax forms Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Download 2011 tax forms For exceptions, see Internal Revenue Code section 871(h)(4)(C). Download 2011 tax forms Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Download 2011 tax forms Related persons. Download 2011 tax forms   Related persons include the following. Download 2011 tax forms Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Download 2011 tax forms ), and lineal descendants (children, grandchildren, etc. Download 2011 tax forms ). Download 2011 tax forms Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Download 2011 tax forms Certain corporations, partnerships, and other entities. Download 2011 tax forms For details, see Nondeductible Loss in chapter 2 of Publication 544. Download 2011 tax forms Exception for existing debt. Download 2011 tax forms   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Download 2011 tax forms Dividend Income The following dividend income is exempt from the 30% tax. Download 2011 tax forms Certain dividends paid by foreign corporations. Download 2011 tax forms   There is no 30% tax on U. Download 2011 tax forms S. Download 2011 tax forms source dividends you receive from a foreign corporation. Download 2011 tax forms See Second exception under Dividends in chapter 2 for how to figure the amount of U. Download 2011 tax forms S. Download 2011 tax forms source dividends. Download 2011 tax forms Certain interest-related dividends. Download 2011 tax forms   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Download 2011 tax forms The mutual fund will designate in writing which dividends are interest-related dividends. Download 2011 tax forms Certain short-term capital gain dividends. Download 2011 tax forms   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Download 2011 tax forms The mutual fund will designate in writing which dividends are short-term capital gain dividends. Download 2011 tax forms This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Download 2011 tax forms Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Download 2011 tax forms S. Download 2011 tax forms source income may be exempt from U. Download 2011 tax forms S. Download 2011 tax forms tax, but only if you meet one of the situations discussed next. Download 2011 tax forms Employees of foreign persons, organizations, or offices. Download 2011 tax forms   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Download 2011 tax forms S. Download 2011 tax forms sources and is tax exempt if you meet all three of the following conditions. Download 2011 tax forms You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Download 2011 tax forms S. Download 2011 tax forms corporation, a U. Download 2011 tax forms S. Download 2011 tax forms partnership, or a U. Download 2011 tax forms S. Download 2011 tax forms citizen or resident. Download 2011 tax forms You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Download 2011 tax forms Your pay for these services is not more than $3,000. Download 2011 tax forms If you do not meet all three conditions, your income from personal services performed in the United States is U. Download 2011 tax forms S. Download 2011 tax forms source income and is taxed according to the rules in chapter 4. Download 2011 tax forms   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Download 2011 tax forms To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Download 2011 tax forms If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Download 2011 tax forms   A day means a calendar day during any part of which you are physically present in the United States. Download 2011 tax forms Example 1. Download 2011 tax forms During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Download 2011 tax forms S. Download 2011 tax forms partnership. Download 2011 tax forms Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Download 2011 tax forms That office paid him a total gross salary of $2,800 for those services. Download 2011 tax forms During 2013, he was not engaged in a trade or business in the United States. Download 2011 tax forms The salary is not considered U. Download 2011 tax forms S. Download 2011 tax forms source income and is exempt from U. Download 2011 tax forms S. Download 2011 tax forms tax. Download 2011 tax forms Example 2. Download 2011 tax forms The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Download 2011 tax forms He received $2,875 in 2013, and $1,625 in 2014. Download 2011 tax forms During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Download 2011 tax forms Henry's salary is U. Download 2011 tax forms S. Download 2011 tax forms source income and is taxed under the rules in chapter 4. Download 2011 tax forms Crew members. Download 2011 tax forms   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Download 2011 tax forms S. Download 2011 tax forms possession is not U. Download 2011 tax forms S. Download 2011 tax forms source income and is exempt from U. Download 2011 tax forms S. Download 2011 tax forms tax. Download 2011 tax forms This exemption does not apply to compensation for services performed on foreign aircraft. Download 2011 tax forms Students and exchange visitors. Download 2011 tax forms   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Download 2011 tax forms   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Download 2011 tax forms It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Download 2011 tax forms   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Download 2011 tax forms Foreign employer. Download 2011 tax forms   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Download 2011 tax forms S. Download 2011 tax forms possession by a U. Download 2011 tax forms S. Download 2011 tax forms corporation, a U. Download 2011 tax forms S. Download 2011 tax forms partnership, or an individual who is a U. Download 2011 tax forms S. Download 2011 tax forms citizen or resident. Download 2011 tax forms   The term “foreign employer” does not include a foreign government. Download 2011 tax forms Pay from a foreign government that is exempt from U. Download 2011 tax forms S. Download 2011 tax forms income tax is discussed in chapter 10. Download 2011 tax forms Income from certain annuities. Download 2011 tax forms   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Download 2011 tax forms S. Download 2011 tax forms income tax if you meet both of the following conditions. Download 2011 tax forms You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Download 2011 tax forms At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Download 2011 tax forms S. Download 2011 tax forms citizens or residents. Download 2011 tax forms   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Download 2011 tax forms S. Download 2011 tax forms citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Download 2011 tax forms   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Download 2011 tax forms Income affected by treaties. Download 2011 tax forms   Income of any kind that is exempt from U. Download 2011 tax forms S. Download 2011 tax forms tax under a treaty to which the United States is a party is excluded from your gross income. Download 2011 tax forms Income on which the tax is only limited by treaty, however, is included in gross income. Download 2011 tax forms See chapter 9. Download 2011 tax forms Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Download 2011 tax forms Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Download 2011 tax forms If you are married and file a joint return, you may be able to exclude up to $500,000. Download 2011 tax forms For information on the requirements for this exclusion, see Publication 523. Download 2011 tax forms This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Download 2011 tax forms Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Download 2011 tax forms The rules discussed here apply to both resident and nonresident aliens. Download 2011 tax forms If a nonresident alien receives a grant that is not from U. Download 2011 tax forms S. Download 2011 tax forms sources, it is not subject to U. Download 2011 tax forms S. Download 2011 tax forms tax. Download 2011 tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Download 2011 tax forms S. Download 2011 tax forms sources. Download 2011 tax forms A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Download 2011 tax forms Candidate for a degree. Download 2011 tax forms   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 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. Download 2011 tax forms Eligible educational institution. Download 2011 tax forms   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. Download 2011 tax forms Qualified education expenses. Download 2011 tax forms   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. Download 2011 tax forms These items must be required of all students in your course of instruction. Download 2011 tax forms However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Download 2011 tax forms Expenses that do not qualify. Download 2011 tax forms   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. Download 2011 tax forms This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Download 2011 tax forms Scholarship or fellowship amounts used to pay these costs are taxable. Download 2011 tax forms Amounts used to pay expenses that do not qualify. Download 2011 tax forms   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Download 2011 tax forms Payment for services. Download 2011 tax forms   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Download 2011 tax forms This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Download 2011 tax forms Example. Download 2011 tax forms On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Download 2011 tax forms As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Download 2011 tax forms Of the $2,500 scholarship, $1,000 represents payment for her services. Download 2011 tax forms Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Download 2011 tax forms Prev  Up  Next   Home   More Online Publications