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Efile taxes 5. Efile taxes   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Efile taxes Free help with your tax return. Efile taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Efile taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile taxes gov, download the IRS2Go app, or call 1-800-906-9887. Efile taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile taxes aarp. Efile taxes org/money/taxaide or call 1-888-227-7669. Efile taxes For more information on these programs, go to IRS. Efile taxes gov and enter “VITA” in the search box. Efile taxes Internet. Efile taxes    IRS. Efile taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Efile taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Efile taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile taxes gov or download the IRS2Go app and select the Refund Status option. Efile taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Efile taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile taxes No need to wait on the phone or stand in line. Efile taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Efile taxes When you reach the response screen, you can print the entire interview and the final response for your records. Efile taxes New subject areas are added on a regular basis. Efile taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Efile taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Efile taxes You can also ask the IRS to mail a return or an account transcript to you. Efile taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile taxes gov or by calling 1-800-908-9946. Efile taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Efile taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Efile taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile taxes gov and enter Where's My Amended Return? in the search box. Efile taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Efile taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile taxes gov. Efile taxes Select the Payment tab on the front page of IRS. Efile taxes gov for more information. Efile taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile taxes gov. Efile taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile taxes gov. Efile taxes Request an Electronic Filing PIN by going to IRS. Efile taxes gov and entering Electronic Filing PIN in the search box. Efile taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Efile taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile taxes An employee can answer questions about your tax account or help you set up a payment plan. Efile taxes Before you visit, check the Office Locator on IRS. Efile taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile taxes If you have a special need, such as a disability, you can request an appointment. Efile taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile taxes Apply for an Employer Identification Number (EIN). Efile taxes Go to IRS. Efile taxes gov and enter Apply for an EIN in the search box. Efile taxes Read the Internal Revenue Code, regulations, or other official guidance. Efile taxes Read Internal Revenue Bulletins. Efile taxes Sign up to receive local and national tax news and more by email. Efile taxes Just click on “subscriptions” above the search box on IRS. Efile taxes gov and choose from a variety of options. Efile taxes Phone. Efile taxes   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Efile taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile taxes gov, or download the IRS2Go app. Efile taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile taxes Most VITA and TCE sites offer free electronic filing. Efile taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Efile taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Efile taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile taxes Note, the above information is for our automated hotline. Efile taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Efile taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Efile taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Efile taxes You should receive your order within 10 business days. Efile taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Efile taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile taxes Walk-in. Efile taxes   You can find a selection of forms, publications and services — in-person. Efile taxes Products. Efile taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile taxes Services. Efile taxes You can walk in to your local TAC for face-to-face tax help. Efile taxes An employee can answer questions about your tax account or help you set up a payment plan. Efile taxes Before visiting, use the Office Locator tool on IRS. Efile taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile taxes Mail. Efile taxes   You can send your order for forms, instructions, and publications to the address below. Efile taxes You should receive a response within 10 business days after your request is received. Efile taxes Internal Revenue Service 1201 N. Efile taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Efile taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Efile taxes You face (or your business is facing) an immediate threat of adverse action. Efile taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Efile taxes Here's why we can help: TAS is an independent organization within the IRS. Efile taxes Our advocates know how to work with the IRS. Efile taxes Our services are free and tailored to meet your needs. Efile taxes We have offices in every state, the District of Columbia, and Puerto Rico. Efile taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Efile taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Efile taxes Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Montana

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Billings  2900 4th Ave. N.
Billings, MT 59101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(406) 247-7446 
Bozeman  1805 S. 22nd Ave.
Bozeman, MT 59718 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 582-8671 
Great Falls  11 5th St. N.
Great Falls, MT 59401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 761-8095 
Helena  10 W. 15th St., Ste. 2300
Helena, MT 59626 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 441-1039 
Kalispell  275 Corporate Ave.
Kalispell, MT 59901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(406) 752-6636 
Missoula  2681 Palmer St.
Missoula, MT 59808 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(406) 728-9127 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 406-444-8668 in the Helena area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
10 W. 15th, STE 2300
 MS 6610-HLN
Helena, MT 59626

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Efile Taxes

Efile taxes 35. Efile taxes   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. Efile taxes They are: The American opportunity credit, and The lifetime learning credit. Efile taxes The chapter will present an overview of these education credits. Efile taxes To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. Efile taxes Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Efile taxes For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. Efile taxes   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. Efile taxes   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. Efile taxes This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Efile taxes Table 35-1. Efile taxes Comparison of Education Credits Caution. Efile taxes You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Efile taxes   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. Efile taxes   There are several differences between these two credits. Efile taxes These differences are summarized in Table 35-1, later. Efile taxes Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. Efile taxes The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. Efile taxes 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 education credit(s). Efile taxes Academic period. Efile taxes   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. Efile taxes 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. Efile taxes Eligible educational institution. Efile taxes   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. Efile taxes S. Efile taxes Department of Education. Efile taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Efile taxes The educational institution should be able to tell you if it is an eligible educational institution. Efile taxes   Certain educational institutions located outside the United States also participate in the U. Efile taxes S. Efile taxes Department of Education's Federal Student Aid (FSA) programs. Efile taxes Who can claim a dependent's expenses. Efile taxes   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. Efile taxes Therefore, only that person can claim an education credit for the student. Efile taxes If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Efile taxes Expenses paid by a third party. Efile taxes   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Efile taxes However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Efile taxes Therefore, you are treated as having paid expenses that were paid by the third party. Efile taxes For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Efile taxes 970, chapter 2 or 3. Efile taxes Who cannot claim a credit. Efile taxes   You cannot take an education credit if any of the following apply. Efile taxes You are claimed as a dependent on another person's tax return, such as your parent's return. Efile taxes Your filing status is married filing separately. Efile taxes You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. Efile taxes Your MAGI is one of the following. Efile taxes American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). Efile taxes Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . Efile taxes   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Efile taxes However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. Efile taxes For details, see Pub. Efile taxes 970. Efile taxes    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Efile taxes The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. Efile taxes However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. Efile taxes You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Efile taxes See Pub. Efile taxes 970 for information on other education benefits. Efile taxes Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. Efile taxes It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Efile taxes For course-related books, supplies, and equipment, only certain expenses qualify. Efile taxes American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Efile taxes Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Efile taxes Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. Efile taxes However, fees for personal expenses (described below) are never qualified education expenses. Efile taxes Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Efile taxes This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Efile taxes Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. Efile taxes You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). Efile taxes However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). Efile taxes In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. Efile taxes Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Efile taxes Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Efile taxes If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. Efile taxes Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Efile taxes See Adjustments to Qualified Education Expenses, later. Efile taxes Prepaid Expenses. Efile taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. Efile taxes See Academic period , earlier. Efile taxes For example, if 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). Efile taxes    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). Efile taxes Paid with borrowed funds. Efile taxes   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Efile taxes Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Efile taxes Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Efile taxes Student withdraws from class(es). Efile taxes   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Efile taxes No Double Benefit Allowed You cannot do any of the following. Efile taxes Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. Efile taxes Claim more than one education credit based on the same qualified education expenses. Efile taxes Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Efile taxes Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. Efile taxes See Adjustments to Qualified Education Expenses, next. Efile taxes Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. Efile taxes The result is the amount of adjusted qualified education expenses for each student. Efile taxes Tax-free educational assistance. Efile taxes   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. Efile taxes See Academic period , earlier. Efile taxes      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Efile taxes 970), The tax-free part of Pell grants (see chapter 1 of Pub. Efile taxes 970), The tax-free part of employer-provided educational assistance (see Pub. Efile taxes 970), Veterans' educational assistance (see chapter 1 of Pub. Efile taxes 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Efile taxes Generally, any scholarship or fellowship is treated as tax-free educational assistance. Efile taxes However, a scholarship or fellowship is not treated as tax-free educational assistance 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: 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 Pub. Efile taxes 970, chapter 1; or 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 Pub. Efile taxes 970, chapter 1. Efile taxes 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 received. Efile taxes For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Efile taxes 970. Efile taxes Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Efile taxes 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). Efile taxes 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. Efile taxes 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. Efile taxes Refunds. Efile taxes   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Efile taxes Some tax-free educational assistance received after 2013 may be treated as a refund. Efile taxes See Tax-free educational assistance, earlier. Efile taxes Refunds received in 2013. Efile taxes   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Efile taxes Refunds received after 2013 but before your income tax return is filed. Efile taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Efile taxes Refunds received after 2013 and after your income tax return is filed. Efile taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. Efile taxes See Credit recapture, next. Efile taxes Credit recapture. Efile taxes    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. Efile taxes You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Efile taxes 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). Efile taxes Include that amount as an additional tax for the year the refund or tax-free assistance was received. Efile taxes Example. Efile taxes    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Efile taxes You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . Efile taxes 20). Efile taxes You claimed no other tax credits. Efile taxes After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Efile taxes You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Efile taxes The refigured credit is $1,320 and your tax liability increased by $280. Efile taxes You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. Efile taxes See the instructions for your 2014 income tax return to determine where to include this tax. Efile taxes If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Efile taxes Amounts that do not reduce qualified education expenses. Efile taxes   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. Efile taxes   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. Efile taxes 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 Chapter 1 of Pub. Efile taxes 970. Efile taxes The use of the money is not restricted. Efile taxes   For examples, see chapter 2 in Pub. Efile taxes 970. Efile taxes Figure 35-A. Efile taxes Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Efile taxes Please click the link to view the image. Efile taxes Figure 35-A. 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