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E File Federal State Taxes Free

E file federal state taxes free 6. E file federal state taxes free   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. E file federal state taxes free Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). E file federal state taxes free You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. E file federal state taxes free The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . E file federal state taxes free What is the tax benefit of the tuition and fees deduction. E file federal state taxes free   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. E file federal state taxes free   This deduction is taken as an adjustment to income. E file federal state taxes free This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). E file federal state taxes free This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. E file federal state taxes free You can choose the education benefit that will give you the lowest tax. E file federal state taxes free You may want to compare the tuition and fees deduction to the education credits. E file federal state taxes free See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. E file federal state taxes free Table 6-1. E file federal state taxes free Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. E file federal state taxes free Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. E file federal state taxes free Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. E file federal state taxes free You pay qualified education expenses of higher education. E file federal state taxes free You pay the education expenses for an eligible student. E file federal state taxes free The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. E file federal state taxes free The term “qualified education expenses” is defined later under Qualified Education Expenses . E file federal state taxes free “Eligible student” is defined later under Who Is an Eligible Student . E file federal state taxes free For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. E file federal state taxes free Table 6-1. E file federal state taxes free Tuition and Fees Deduction at a Glance Do not rely on this table alone. E file federal state taxes free Refer to the text for complete details. E file federal state taxes free Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. E file federal state taxes free What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). E file federal state taxes free Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. E file federal state taxes free For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. E file federal state taxes free What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. E file federal state taxes free Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. E file federal state taxes free Your filing status is married filing separately. E file federal state taxes free Another person can claim an exemption for you as a dependent on his or her tax return. E file federal state taxes free You cannot take the deduction even if the other person does not actually claim that exemption. E file federal state taxes free Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). E file federal state taxes free You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. E file federal state taxes free More information on nonresident aliens can be found in Publication 519. E file federal state taxes free What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. E file federal state taxes free Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. E file federal state taxes free For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. E file federal state taxes free Academic period. E file federal state taxes free   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. E file federal state taxes free In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. E file federal state taxes free Paid with borrowed funds. E file federal state taxes free   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. E file federal state taxes free Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. E file federal state taxes free Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. E file federal state taxes free Student withdraws from class(es). E file federal state taxes free   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. E file federal state taxes free Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. E file federal state taxes free Eligible educational institution. E file federal state taxes free   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. E file federal state taxes free S. E file federal state taxes free Department of Education. E file federal state taxes free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. E file federal state taxes free The educational institution should be able to tell you if it is an eligible educational institution. E file federal state taxes free   Certain educational institutions located outside the United States also participate in the U. E file federal state taxes free S. E file federal state taxes free Department of Education's Federal Student Aid (FSA) programs. E file federal state taxes free Related expenses. E file federal state taxes free   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. E file federal state taxes free Prepaid expenses. E file federal state taxes free   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. E file federal state taxes free See Academic period , earlier. E file federal state taxes free For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). E file federal state taxes free You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). E file federal state taxes free In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. E file federal state taxes free Example 1. E file federal state taxes free Jackson is a sophomore in University V's degree program in dentistry. E file federal state taxes free This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. E file federal state taxes free Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. E file federal state taxes free Example 2. E file federal state taxes free Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. E file federal state taxes free The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. E file federal state taxes free Charles bought his books from a friend, so what he paid for them is not a qualified education expense. E file federal state taxes free Donna bought hers at College W's bookstore. E file federal state taxes free Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. E file federal state taxes free Example 3. E file federal state taxes free When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. E file federal state taxes free This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. E file federal state taxes free No portion of the fee covers personal expenses. E file federal state taxes free Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. E file federal state taxes free Therefore, it is a qualified expense. E file federal state taxes free No Double Benefit Allowed You cannot do any of the following. E file federal state taxes free Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. E file federal state taxes free Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. E file federal state taxes free Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). E file federal state taxes free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. E file federal state taxes free See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. E file federal state taxes free Deduct qualified education expenses that have been paid with tax-free interest on U. E file federal state taxes free S. E file federal state taxes free savings bonds (Form 8815). E file federal state taxes free See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. E file federal state taxes free Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. E file federal state taxes free See the following section on Adjustments to Qualified Education Expenses. E file federal state taxes free Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. E file federal state taxes free The result is the amount of adjusted qualified education expenses for each student. E file federal state taxes free You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. E file federal state taxes free Tax-free educational assistance. E file federal state taxes free   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. E file federal state taxes free See Academic period , earlier. E file federal state taxes free   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. E file federal state taxes free This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). E file federal state taxes free   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. E file federal state taxes free If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. E file federal state taxes free   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. E file federal state taxes free Generally, any scholarship or fellowship is treated as tax free. E file federal state taxes free However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. E file federal state taxes free The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. E file federal state taxes free The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. E file federal state taxes free You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. E file federal state taxes free For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. E file federal state taxes free Refunds. E file federal state taxes free   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. E file federal state taxes free Some tax-free educational assistance received after 2013 may be treated as a refund. E file federal state taxes free See Tax-free educational assistance , earlier. E file federal state taxes free Refunds received in 2013. E file federal state taxes free   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. E file federal state taxes free Refunds received after 2013 but before your income tax return is filed. E file federal state taxes free   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. E file federal state taxes free Refunds received after 2013 and after your income tax return is filed. E file federal state taxes free   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. E file federal state taxes free See Credit recapture , later. E file federal state taxes free Coordination with Coverdell education savings accounts and qualified tuition programs. E file federal state taxes free   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). E file federal state taxes free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. E file federal state taxes free Credit recapture. E file federal state taxes free    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. E file federal state taxes free You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. E file federal state taxes free You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). E file federal state taxes free Include that amount as an additional tax for the year the refund or tax-free assistance was received. E file federal state taxes free Example. E file federal state taxes free   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. E file federal state taxes free You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. E file federal state taxes free The reduction reduced your taxable income by $3,500. E file federal state taxes free Also, you claimed no tax credits in 2013. E file federal state taxes free Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. E file federal state taxes free Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. E file federal state taxes free The refigured tuition and fees deduction is $1,500. E file federal state taxes free Do not file an amended 2013 tax return to account for this adjustment. E file federal state taxes free Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. E file federal state taxes free You cannot file Form 1040A for 2014. E file federal state taxes free Amounts that do not reduce qualified education expenses. E file federal state taxes free   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. E file federal state taxes free   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. E file federal state taxes free The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. E file federal state taxes free The use of the money is not restricted. E file federal state taxes free Example 1. E file federal state taxes free In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. E file federal state taxes free The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. E file federal state taxes free To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. E file federal state taxes free The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. E file federal state taxes free University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. E file federal state taxes free Jackie does not report any portion of the scholarship as income on her tax return. E file federal state taxes free In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. E file federal state taxes free The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. E file federal state taxes free Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. E file federal state taxes free Example 2. E file federal state taxes free The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. E file federal state taxes free Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. E file federal state taxes free Jackie is treated as having paid $3,000 in qualified education expenses. E file federal state taxes free Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. E file federal state taxes free This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. E file federal state taxes free Sports, games, hobbies, and noncredit courses. E file federal state taxes free   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. E file federal state taxes free However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. E file federal state taxes free Comprehensive or bundled fees. E file federal state taxes free   Some eligible educational institutions combine all of their fees for an academic period into one amount. E file federal state taxes free If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. E file federal state taxes free The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. E file federal state taxes free See Figuring the Deduction , later, for more information about Form 1098-T. E file federal state taxes free Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). E file federal state taxes free Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. E file federal state taxes free For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. E file federal state taxes free You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. E file federal state taxes free IF your dependent is an eligible student and you. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free AND. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free THEN. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. E file federal state taxes free Your dependent cannot take a deduction. E file federal state taxes free claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. E file federal state taxes free do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. E file federal state taxes free do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. E file federal state taxes free Expenses paid by dependent. E file federal state taxes free   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. E file federal state taxes free Neither you nor your dependent can deduct the expenses. E file federal state taxes free For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. E file federal state taxes free This rule applies even if you do not claim an exemption for your dependent on your tax return. E file federal state taxes free Expenses paid by you. E file federal state taxes free   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. E file federal state taxes free Expenses paid under divorce decree. E file federal state taxes free   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. E file federal state taxes free Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. E file federal state taxes free Expenses paid by others. E file federal state taxes free   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. E file federal state taxes free In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. E file federal state taxes free If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. E file federal state taxes free If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. E file federal state taxes free If the student is your dependent, no one can deduct the payments. E file federal state taxes free Example. E file federal state taxes free In 2013, Ms. E file federal state taxes free Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. E file federal state taxes free For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. E file federal state taxes free If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. E file federal state taxes free If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. E file federal state taxes free Baker's payment. E file federal state taxes free Tuition reduction. E file federal state taxes free   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. E file federal state taxes free If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. E file federal state taxes free For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. E file federal state taxes free Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. E file federal state taxes free See Effect of the Amount of Your Income on the Amount of Your Deduction , later. E file federal state taxes free Form 1098-T. E file federal state taxes free   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). E file federal state taxes free Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. E file federal state taxes free An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. E file federal state taxes free However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. E file federal state taxes free When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. E file federal state taxes free   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. E file federal state taxes free    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. E file federal state taxes free Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. E file federal state taxes free If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. E file federal state taxes free No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). E file federal state taxes free Modified adjusted gross income (MAGI). E file federal state taxes free   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. E file federal state taxes free However, as discussed below, there may be other modifications. E file federal state taxes free MAGI when using Form 1040A. E file federal state taxes free   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). E file federal state taxes free MAGI when using Form 1040. E file federal state taxes free   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. E file federal state taxes free   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. E file federal state taxes free   You can use Worksheet 6-1. E file federal state taxes free MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. E file federal state taxes free Table 6-2. E file federal state taxes free Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free AND your MAGI is. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free THEN your maximum tuition and fees deduction is. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. E file federal state taxes free more than $65,000  but not more than $80,000 $2,000. E file federal state taxes free more than $80,000 $0. E file federal state taxes free married filing joint return not more than $130,000 $4,000. E file federal state taxes free more than $130,000 but not more than $160,000 $2,000. E file federal state taxes free more than $160,000 $0. E file federal state taxes free Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. E file federal state taxes free Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. E file federal state taxes free A filled-in Form 8917 is shown at the end of this chapter. E file federal state taxes free Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. E file federal state taxes free This is the first year of his postsecondary education. E file federal state taxes free During 2013, he paid $3,600 for his qualified 2013 tuition expense. E file federal state taxes free Both he and the college meet all of the requirements for the tuition and fees deduction. E file federal state taxes free Tim's total income (Form 1040, line 22) and MAGI are $26,000. E file federal state taxes free He figures his deduction of $3,600 as shown on Form 8917, later. E file federal state taxes free Worksheet 6-1. E file federal state taxes free MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. E file federal state taxes free Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. E file federal state taxes free 1. E file federal state taxes free Enter the amount from Form 1040, line 22   1. E file federal state taxes free         2. E file federal state taxes free Enter the total from Form 1040, lines 23 through 33   2. E file federal state taxes free               3. E file federal state taxes free Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. E file federal state taxes free               4. E file federal state taxes free Add lines 2 and 3   4. E file federal state taxes free         5. E file federal state taxes free Subtract line 4 from line 1   5. E file federal state taxes free         6. E file federal state taxes free Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. E file federal state taxes free         7. E file federal state taxes free Enter your foreign housing deduction (Form 2555, line 50)   7. E file federal state taxes free         8. E file federal state taxes free Enter the amount of income from Puerto Rico you are excluding   8. E file federal state taxes free         9. E file federal state taxes free Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. E file federal state taxes free         10. E file federal state taxes free Add lines 5 through 9. E file federal state taxes free This is your modified adjusted gross income   10. E file federal state taxes free     Note. E file federal state taxes free If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. E file federal state taxes free       This image is too large to be displayed in the current screen. E file federal state taxes free Please click the link to view the image. E file federal state taxes free Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of Kansas Attorney

Website: Office of Kansas Attorney

Address: Office of Kansas Attorney
Consumer Protection Division
120 S.W. 10th St., Suite 430
Topeka, KS 66612-1597

Phone Number: 785-296-3751

Toll-free: 1-800-432-2310 (KS)

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County Consumer Protection Offices

Douglas County District Attorney's Office

Website: Douglas County District Attorney's Office

Address: Douglas County District Attorney's Office
Consumer Protection Division
111 E. 11th St.
Lawrence, KS 66044

Phone Number: 785-330-2849 (Consumer Hotline) 785-841-0211 (Main)

Johnson County District Attorney's Office

Website: Johnson County District Attorney's Office

Address: Johnson County District Attorney's Office
Consumer Protection Division
Consumer Fraud Unit

PO Box 728
Olathe, KS 66051

Phone Number: 913-715-3003 (Consumer Hotline)

Sedgwick County District Attorney's Office

Website: Sedgwick County District Attorney's Office

Address: Sedgwick County District Attorney's Office
Consumer Division
1900 E. Morris St.
Wichita, KS 67211

Phone Number: 316-660-3600

Toll-free: 1-800-432-6878 (KS)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of the State Bank Commissioner

Website: Office of the State Bank Commissioner

Address: Office of the State Bank Commissioner
700 S.W. Jackson St., Suite 300
Topeka, KS 66603

Phone Number: 785-296-2266

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Assistance Division
420 S.W. 9th St.
Topeka, KS 66612

Phone Number: 785-296-7829

Toll-free: 1-800-432-2484

TTY: 1-877-235-3151

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Securities Commissioner

Website: Office of the Securities Commissioner

Address: Office of the Securities Commissioner
109 S.W. 9th St.
Suite 600
Topeka, KS 66612-1215

Phone Number: 785-296-3307

Toll-free: 1-800-232-9580 (KS)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Office of Public Affairs and Consumer Protection
1500 S.W. Arrowhead Rd.
Topeka, KS 66604-4027

Phone Number: 785-271-3140

Toll-free: 1-800-662-0027 (KS)

TTY: 1-800-766-3777

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The E File Federal State Taxes Free

E file federal state taxes free It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. E file federal state taxes free Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. E file federal state taxes free Select the Scenario that Applies to You: E file federal state taxes free I am an independent contractor or in business for myself E file federal state taxes free If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. E file federal state taxes free I hire or contract with individuals to provide services to my business E file federal state taxes free If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. E file federal state taxes free Determining Whether the Individuals Providing Services are Employees or Independent Contractors E file federal state taxes free Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - E file federal state taxes free An independent contractor E file federal state taxes free An employee (common-law employee) E file federal state taxes free A statutory employee E file federal state taxes free A statutory nonemployee E file federal state taxes free In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. E file federal state taxes free Common Law Rules E file federal state taxes free Facts that provide evidence of the degree of control and independence fall into three categories: E file federal state taxes free Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? E file federal state taxes free Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) E file federal state taxes free Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? E file federal state taxes free Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. E file federal state taxes free The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. E file federal state taxes free Form SS-8 E file federal state taxes free If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. E file federal state taxes free Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).