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Federal Form 1040ez

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Federal Form 1040ez

Federal form 1040ez Publication 596SP - Introductory Material Table of Contents Acontecimientos Futuros ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? ¿Necesito esta Publicación? ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Puedo Encontrar Rápidamente Información Específica? ¿Hay Ayuda Disponible en Internet? Qué Hay de Nuevo para el año 2013 Recordatorios Acontecimientos Futuros Para la información más actualizada sobre los acontecimientos que afectan la Publicación 596(SP), tales como legislación promulgada después de su publicación, visite www. Federal form 1040ez irs. Federal form 1040ez gov/pub596sp, en inglés. Federal form 1040ez ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para aquellas personas que trabajan y que reciben ingreso del trabajo inferior a $51,567. Federal form 1040ez Un crédito tributario significa que va a tener más dinero disponible porque reduce la cantidad de impuesto a pagar. Federal form 1040ez El crédito por ingreso del trabajo (EIC) también podría proporcionarle un reembolso. Federal form 1040ez ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? Para tener derecho al crédito por ingreso del trabajo (EIC), tiene que cumplir determinados requisitos. Federal form 1040ez Dichos requisitos se resumen en la Tabla 1. Federal form 1040ez Tabla 1. Federal form 1040ez Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Federal form 1040ez Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que le corresponda. Federal form 1040ez Tercero, tiene que cumplir el requisito de esta columna. Federal form 1040ez Capítulo 1. Federal form 1040ez  Requisitos para Todos Capítulo 2. Federal form 1040ez  Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Capítulo 3. Federal form 1040ez  Requisitos que Tiene que Cumplir si no Tiene un Hijo Calificado Capítulo 4. Federal form 1040ez  Calcular y Reclamar el Crédito por Ingreso del Trabajo (EIC) 1. Federal form 1040ez Tiene que tener  ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Federal form 1040ez 2. Federal form 1040ez Tiene que tener un número de Seguro Social válido. Federal form 1040ez   3. Federal form 1040ez Su estado civil para efectos de la declaración no puede ser  “casado que presenta la declaración por separado”. Federal form 1040ez   4. Federal form 1040ez Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Federal form 1040ez   5. Federal form 1040ez No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con el ingreso del trabajo en el extranjero). Federal form 1040ez   6. Federal form 1040ez Sus ingresos procedentes de inversiones tienen que ser de $3,300 o menos. Federal form 1040ez    7. Federal form 1040ez Tiene que haber recibido ingreso del trabajo. Federal form 1040ez 8. Federal form 1040ez Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de declaración conjunta. Federal form 1040ez   9. Federal form 1040ez Soló una persona puede utilizar su hijo calificado para fines de reclamar el crédito por ingreso del trabajo (EIC). Federal form 1040ez   10. Federal form 1040ez Usted no puede ser el hijo calificado de otra persona. Federal form 1040ez 11. Federal form 1040ez Tiene que tener por lo menos 25 años de edad pero menos de 65 años de edad. Federal form 1040ez   12. Federal form 1040ez Usted no puede ser dependiente de otra persona. Federal form 1040ez   13. Federal form 1040ez Usted no puede ser el hijo calificado de otra persona. Federal form 1040ez   14. Federal form 1040ez Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Federal form 1040ez 15. Federal form 1040ez Tiene que tener ingresos del trabajo inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Federal form 1040ez ¿Necesito esta Publicación? Algunas personas que presenten el Formulario 1040 tienen que usar la Hoja de Trabajo 1 de esta publicación, en vez de consultar el Paso 2 de las instrucciones para el Formulario 1040, para determinar si pueden reclamar el crédito por ingreso del trabajo (EIC). Federal form 1040ez Usted se encuentra en esta categoría si alguna de las siguientes situaciones le corresponde para el año 2013. Federal form 1040ez Presenta el Anexo E (Formulario 1040). Federal form 1040ez Declara ingresos provenientes del alquiler de bienes inmuebles/muebles que no son utilizados en un oficio o negocio. Federal form 1040ez Declara ingresos en la línea 21 del Formulario 1040 que provienen del Formulario 8814 (relacionados con la elección de declarar los intereses y dividendos recibidos por un hijo). Federal form 1040ez Declara una cantidad en la línea 13 del Formulario 1040 que incluye una cantidad del Formulario 4797. Federal form 1040ez Si ninguna de las situaciones que aparecen anteriormente le corresponde, las instrucciones del formulario de impuestos contienen toda la información que necesita para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para calcular la cantidad del mismo. Federal form 1040ez No necesita esta publicación, pero puede leerla para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para aprender más sobre este crédito. Federal form 1040ez ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? No. Federal form 1040ez Puede reunir los requisitos del crédito por ingreso del trabajo (EIC) aunque no tenga un hijo calificado si usted tiene como mínimo 25 años de edad pero menos de 65 años y tiene ingresos del trabajo inferiores a $14,340 ($19,680 si es casado que presenta una declaración conjunta). Federal form 1040ez Vea el capítulo 3 para información adicional. Federal form 1040ez ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? Si puede reclamar el crédito por ingreso del trabajo (EIC), tiene la opción de solicitar que el IRS le calcule la cantidad del crédito o puede calcularlo usted mismo. Federal form 1040ez Para calcularlo usted mismo, puede llenar la hoja de trabajo que se encuentra en las instrucciones del formulario que presente. Federal form 1040ez Para saber cómo solicitar que el IRS le calcule la cantidad del crédito, vea el capítulo 4. Federal form 1040ez ¿Cómo Puedo Encontrar Rápidamente Información Específica? Puede utilizar el índice para buscar información específica. Federal form 1040ez En la mayoría de los casos, el índice hace referencia a títulos, tablas u hojas de trabajo. Federal form 1040ez ¿Hay Ayuda Disponible en Internet? Sí. Federal form 1040ez Puede utilizar el Asistente EITC en el sitio web www. Federal form 1040ez irs. Federal form 1040ez gov/espanol para saber si tiene derecho al crédito. Federal form 1040ez El Asistente EITC está disponible en español y en inglés. Federal form 1040ez Qué Hay de Nuevo para el año 2013 La cantidad de ingresos del trabajo ha aumentado. Federal form 1040ez La cantidad máxima de ingresos que usted puede ganar y aún obtener el crédito ha aumentado. Federal form 1040ez Tal vez pueda reclamar el crédito si: Tiene tres o más hijos calificados y gana menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y gana menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y gana menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene un hijo calificado y gana menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Federal form 1040ez Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponda de la lista anterior. Federal form 1040ez Para más información, vea los Requisitos 1 y 15. Federal form 1040ez La cantidad de ingresos de inversiones ha aumentado. Federal form 1040ez La cantidad máxima de ingresos de inversiones que usted puede ganar y aún obtener el crédito ha aumentado a $3,300. Federal form 1040ez Vea el Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos . Federal form 1040ez Recordatorios Aumento del crédito por ingreso del trabajo (EIC) en ciertas declaraciones conjuntas. Federal form 1040ez  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga los mismos ingresos pero con un estado civil diferente para efectos de la declaración. Federal form 1040ez Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo (EIC) tiene columnas distintas para las personas casadas que presenten una declaración conjunta que para los demás. Federal form 1040ez Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo (EIC), asegúrese de usar la columna correcta para su estado civil para efectos de la declaración y el número de hijos que tenga. Federal form 1040ez El crédito por ingreso del trabajo (EIC) no afecta ciertos pagos de bienestar social. Federal form 1040ez  Todo reembolso que reciba por el crédito por ingreso del trabajo (EIC) no se considera ingreso al determinar si usted u otra persona tiene derecho a recibir beneficios de los programas de asistencia social que se indican a continuación, ni al determinar la cantidad que usted u otra persona puede recibir de algún programa federal, o algún programa estatal o local que recibe todo o parte de sus fondos de fuentes federales. Federal form 1040ez Tales programas incluyen los siguientes: Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés). Federal form 1040ez Seguro Medicaid. Federal form 1040ez Seguridad de Ingreso Suplementario (SSI, por sus siglas en inglés). Federal form 1040ez Programas de Asistencia Suplementaria de Alimentación (SNAP, por sus siglas en inglés) (cupones para alimentos). Federal form 1040ez Viviendas para personas de bajos ingresos. Federal form 1040ez Además, cuando determine la elegibilidad, el reembolso no podrá ser contado como una fuente de ingresos, durante por lo menos 12 meses después que usted lo reciba. Federal form 1040ez Hable con el coordinador de beneficios local para averiguar si su reembolso afectará sus beneficios. Federal form 1040ez No se olvide del crédito estatal. Federal form 1040ez  Si reúne los requisitos para reclamar el crédito por ingreso del trabajo (EIC) en la declaración de impuestos federales sobre los ingresos, podría tener también derecho a reclamar un crédito parecido en la declaración de impuestos estatales o locales sobre los ingresos. Federal form 1040ez Para ver una lista de estados que ofrecen el crédito estatal por ingreso del trabajo, visite www. Federal form 1040ez irs. Federal form 1040ez gov/eitc. Federal form 1040ez En caso de que el IRS cuestione el crédito por ingreso del trabajo (EIC). Federal form 1040ez  El IRS puede pedirle que entregue documentos para comprobar que usted tiene derecho al crédito por ingreso del trabajo (EIC). Federal form 1040ez Le informaremos cuáles documentos debe enviarnos. Federal form 1040ez Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Federal form 1040ez El proceso para determinar su derecho al crédito demorará su reembolso. Federal form 1040ez Fotografías de niños desaparecidos. Federal form 1040ez  El IRS se complace en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Federal form 1040ez Esta publicación puede contener fotografías de niños desaparecidos seleccionadas por el Centro en páginas que de otra manera estarían en blanco. Federal form 1040ez Usted puede ayudar a que estos niños regresen a su hogar si al mirar sus fotografías los identifica y llama gratis al 1-800-THE-LOST (1-800-843-5678). Federal form 1040ez Comentarios y sugerencias. Federal form 1040ez  Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Federal form 1040ez Nos puede escribir a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. Federal form 1040ez NW, IR-6526 Washington, DC 20224 Contestamos muchas cartas por teléfono. Federal form 1040ez Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Federal form 1040ez Usted nos puede enviar comentarios desde la página web en www. Federal form 1040ez irs. Federal form 1040ez gov/formspubs, en inglés. Federal form 1040ez Pulse sobre “More Information,” (Más información) y seleccionando “Give us feedback. Federal form 1040ez ” (Proveer comentarios). Federal form 1040ez Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Federal form 1040ez Para pedir formularios y publicaciones. Federal form 1040ez  Visite www. Federal form 1040ez irs. Federal form 1040ez gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Federal form 1040ez  Internal Revenue Service 1201 N. Federal form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Federal form 1040ez  Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Federal form 1040ez gov/espanol o llame al 1-800-829-1040. Federal form 1040ez No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Federal form 1040ez Prev  Up  Next   Home   More Online Publications
 
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Today's IRS Organization

The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.  

To support its structure and ensure accountability, the IRS is divided into three commissioner-level organizations:

Commissioner

Specialized IRS units report directly to the Commissioner's office. The IRS Chief Counsel also reports to the Treasury General Counsel on certain matters.

  • Commissioner, Internal Revenue — John Koskinen
  • Chief of Staff — W. Todd Grams
  • IRS Chief Counsel — William J. Wilkins
  • Taxpayer Advocate Service — Nina E. Olson, National Taxpayer Advocate
  • Appeals — Kirsten Wielobob, Chief
  • Equity, Diversity and Inclusion — Monica Davy, Executive Director 
  • Research, Analysis and Statistics — Rosemary Marcuss, Director
  • Communications and Liaison — Terry Lemons, Chief
  • Office of Compliance Analytics — Dean R. Silverman, Senior Advisor to the Commissioner (Compliance Analytics Initiatives) 

Deputy Commissioner for Services and Enforcement

The Deputy Commissioner reports directly to the Commissioner and oversees the four primary operating divisions and other service and enforcement functions:    

  • Deputy Commissioner for Services and Enforcement — John Dalrymple
  • Wage and Investment Division — Debra Holland, Commissioner
  • Large Business and International Division — Heather Maloy, Commissioner
  • Small Business/Self Employed Division — Karen Schiller, Commissioner
  • Tax Exempt and Government Entities Division — Sunita B. Lough, Commissioner
  • Criminal Investigation — Richard Weber, Chief
  • Return Preparer Office — Carol Campbell, Director
  • Office of Professional Responsibility —Karen L. Hawkins, Director 
  • Office of Online Services — Rajive Mathur, Director
  • Whistleblower Office — Stephen A. Whitlock, Director

Deputy Commissioner for Operations Support

The Deputy Commissioner reports directly to the Commissioner and oversees the integrated IRS support functions, facilitating economy of scale efficiencies and better business practices:

  • Deputy Commissioner for Operations Support — Peggy Sherry
  • Chief Technology Officer — Terence V. Milholland
  • Agency-Wide Shared Services — Dave Grant, Chief
  • Human Capital Officer — David Krieg, Chief
  • Chief Financial Officer — Robin Canady 
  • Privacy, Governmental Liaison and Disclosure — Mary J. Howard, Director

Organization Chart

See the basic structure of today's IRS in this picture of the IRS Organization Chart

At-a-Glance: IRS Divisions and Principal Offices

Get an overview of the four primary operating divisions and the other principal offices in the IRS organization.
 

 

Page Last Reviewed or Updated: 11-Mar-2014

The Federal Form 1040ez

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