File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Federal Income Tax Form

Www Myfreetaxes Com GoodwillwmFree Taxes For StudentsFree State Tax Return2012 H&r Block Tax SoftwareFiling Taxes Self EmployedIrs And Form 1040File My 2012 Taxes Online FreeTurbotax FreeH & R Free FileCan I File My 2010 TaxesFree Tax Form1040 Ez Tax FormsFile My Taxes For FreeTax Form 1040x More:label_tax_20form_201040x More:bizfinanceFile Tax 1040ez Free OnlineE File 2011 Tax Return In 20132012 Tax Forms 1040ezHow To File 2012 Tax Return LateHow Much Does It Cost To Amend A Tax ReturnState Tax Forms 2012FreetaxFiling A Tax Return OnlineH R Block MilitaryFile Taxes Online2012 Federal Tax AmendmentAmend A Tax Return 2012Free State Tax EfileTax Forms 1040ezStudent Filing TaxesFree 1040 Ez Form2011 Federal Tax Forms And InstructionsAmending Tax ReturnsFiling TaxesCan I File My 2012 Taxes Online NowWww Myfreetaxes Com Springfieldmo2010 Efile1040ez 2010printable Tax FormsHow Can I File My 2006 TaxesBack Tax ReliefForm 1040x

Federal Income Tax Form

Federal income tax form 3. Federal income tax form   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit 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 CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Federal income tax form They are the American opportunity credit and the lifetime learning credit. Federal income tax form This chapter discusses the lifetime learning credit. Federal income tax form The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . Federal income tax form This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Federal income tax form What is the tax benefit of the lifetime learning credit. Federal income tax form   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. Federal income tax form There is no limit on the number of years the lifetime learning credit can be claimed for each student. Federal income tax form   A tax credit reduces the amount of income tax you may have to pay. Federal income tax form Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Federal income tax form The lifetime learning credit is a nonrefundable credit. Federal income tax form This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. Federal income tax form   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. Federal income tax form Can you claim more than one education credit this year. Federal income tax form   For each student, you can elect for any year only one of the credits. Federal income tax form For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. Federal income tax form   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. Federal income tax form   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. Federal income tax form 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. Federal income tax form Differences between the American opportunity and lifetime learning credits. Federal income tax form   There are several differences between these two credits. Federal income tax form For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. Federal income tax form However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Federal income tax form The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Federal income tax form Overview of the lifetime learning credit. Federal income tax form   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. Federal income tax form The details are discussed in this chapter. Federal income tax form Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. Federal income tax form Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. Federal income tax form You pay qualified education expenses of higher education. Federal income tax form You pay the education expenses for an eligible student. Federal income tax form The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Federal income tax form Table 3-1. Federal income tax form Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses 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 Note. Federal income tax form Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Federal income tax form “Qualified education expenses” are defined later under Qualified Education Expenses . Federal income tax form “Eligible students” are defined later under Who Is an Eligible Student . Federal income tax form A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Federal income tax form You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. Federal income tax form Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. Federal income tax form Your filing status is married filing separately. Federal income tax form You are listed as a dependent on another person's tax return (such as your parents'). Federal income tax form See Who Can Claim a Dependent's Expenses , later. Federal income tax form Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). Federal income tax form MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Federal income tax form 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. Federal income tax form More information on nonresident aliens can be found in Publication 519. Federal income tax form You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. Federal income tax form What Expenses Qualify The lifetime learning credit 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. Federal income tax form Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. Federal income tax form 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 credit. Federal income tax form Academic period. Federal income tax form   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. Federal income tax form 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. Federal income tax form Paid with borrowed funds. Federal income tax form   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. Federal income tax form You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. Federal income tax form Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Federal income tax form Student withdraws from class(es). Federal income tax form   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. Federal income tax form Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. Federal income tax form The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. Federal income tax form Eligible educational institution. Federal income tax form   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. Federal income tax form S. Federal income tax form Department of Education. Federal income tax form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Federal income tax form The educational institution should be able to tell you if it is an eligible educational institution. Federal income tax form   Certain educational institutions located outside the United States also participate in the U. Federal income tax form S. Federal income tax form Department of Education's Federal Student Aid (FSA) programs. Federal income tax form Related expenses. Federal income tax form   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 for enrollment or attendance. Federal income tax form Prepaid expenses. Federal income tax form   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. Federal income tax form See Academic period , earlier. Federal income tax form 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). Federal income tax form 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). Federal income tax form In the following examples, assume that each student is an eligible student at an eligible educational institution. Federal income tax form Example 1. Federal income tax form   Jackson is a sophomore in University V's degree program in dentistry. Federal income tax form 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. Federal income tax form Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. Federal income tax form Example 2. Federal income tax form   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. Federal income tax form 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. Federal income tax form Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Federal income tax form Donna bought hers at College W's bookstore. Federal income tax form Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Federal income tax form Example 3. Federal income tax form   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Federal income tax form 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 student government. Federal income tax form No portion of the fee covers personal expenses. Federal income tax form Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Federal income tax form Therefore, it is a qualified expense. Federal income tax form No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. Federal income tax form Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. Federal income tax form Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. Federal income tax form Claim a lifetime learning 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). Federal income tax form See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Federal income tax form Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Federal income tax form See Adjustments to Qualified Education Expenses, next. Federal income tax form This image is too large to be displayed in the current screen. Federal income tax form Please click the link to view the image. Federal income tax form Figure 3-1 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. Federal income tax form The result is the amount of adjusted qualified education expenses for each student. Federal income tax form Tax-free educational assistance. Federal income tax form   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. Federal income tax form See Academic period , earlier. Federal income tax form   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Federal income tax form 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). Federal income tax form   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. Federal income tax form 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. Federal income tax form   Tax-free educational 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. Federal income tax form Generally, any scholarship or fellowship is treated as tax free. Federal income tax form 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. Federal income tax form 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. Federal income tax form 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. Federal income tax form 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. Federal income tax form For examples, see Coordination with Pell grants and other scholarships, later. Federal income tax form Refunds. Federal income tax form   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. Federal income tax form Some tax-free educational assistance received after 2013 may be treated as a refund. Federal income tax form See Tax-free educational assistance , earlier. Federal income tax form Refunds received in 2013. Federal income tax form   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. Federal income tax form Refunds received after 2013 but before your income tax return is filed. Federal income tax form   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. Federal income tax form Refunds received after 2013 and after your income tax return is filed. Federal income tax form   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. Federal income tax form See Credit recapture, next. Federal income tax form Credit recapture. Federal income tax form    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. Federal income tax form 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. Federal income tax form 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). Federal income tax form Include that amount as an additional tax for the year the refund or tax-free assistance was received. Federal income tax form Example. Federal income tax form   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. Federal income tax form You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. Federal income tax form You claimed no other tax credits. Federal income tax form After you filed your return, your child withdrew from two courses and you received a refund of $2,900. Federal income tax form You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. Federal income tax form The refigured credit is $1,280 and your tax liability increased by $580. Federal income tax form See instructions for your 2014 income tax return to determine where to include this tax. Federal income tax form If you 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. Federal income tax form Amounts that do not reduce qualified education expenses. Federal income tax form   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. Federal income tax form   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. Federal income tax form 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 Reductions. Federal income tax form The use of the money is not restricted. Federal income tax form For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. Federal income tax form Coordination with Pell grants and other scholarships. Federal income tax form   In some cases, you may be able to reduce your tax liability by including scholarships in income. Federal income tax form If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Federal income tax form The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Federal income tax form Example 1—No scholarship. Federal income tax form Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. Federal income tax form Her AGI and her MAGI, for purposes of the credit, are $27,000. Federal income tax form Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. Federal income tax form She claims no credits other than the lifetime learning credit. Federal income tax form In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. Federal income tax form Judy and the college meet all requirements for the lifetime learning tax credit. Federal income tax form She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. Federal income tax form She claims a $900 lifetime learning credit and her tax after credits is $1,256. Federal income tax form Example 2—Scholarship excluded from income. Federal income tax form The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Federal income tax form Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. Federal income tax form If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. Federal income tax form Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. Federal income tax form Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. Federal income tax form Example 3—Scholarship included in income. Federal income tax form The facts are the same as in Example 2—Scholarship excluded from income. Federal income tax form If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. Federal income tax form Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. Federal income tax form She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. Federal income tax form Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. Federal income tax form 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. Federal income tax form This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Federal income tax form Sports, games, hobbies, and noncredit courses. Federal income tax form   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. Federal income tax form However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. Federal income tax form Comprehensive or bundled fees. Federal income tax form   Some eligible educational institutions combine all of their fees for an academic period into one amount. Federal income tax form 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. Federal income tax form 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. Federal income tax form See Figuring the Credit , later, for more information about Form 1098-T. Federal income tax form Who Is an Eligible Student For purposes of the lifetime learning credit, 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). Federal income tax form Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. Federal income tax form For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. Federal income tax form You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Federal income tax form IF you. Federal income tax form . Federal income tax form . Federal income tax form THEN only. Federal income tax form . Federal income tax form . Federal income tax form claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. Federal income tax form The dependent cannot claim the credit. Federal income tax form do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. Federal income tax form You cannot claim the credit based on this dependent's expenses. Federal income tax form Expenses paid by dependent. Federal income tax form   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Federal income tax form Include these expenses when figuring the amount of your lifetime learning credit. Federal income tax form    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Federal income tax form Expenses paid by you. Federal income tax form   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. Federal income tax form If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. Federal income tax form Expenses paid by others. Federal income tax form   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. Federal income tax form In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Federal income tax form If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Federal income tax form Example. Federal income tax form In 2013, Ms. Federal income tax form Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Federal income tax form For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Federal income tax form Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. Federal income tax form If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. Federal income tax form If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. Federal income tax form Tuition reduction. Federal income tax form   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. Federal income tax form 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. Federal income tax form For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Federal income tax form Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. Federal income tax form The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). Federal income tax form However, that amount may be reduced based on your MAGI. Federal income tax form See Effect of the Amount of Your Income on the Amount of Your Credit , later. Federal income tax form Example. Federal income tax form Bruce and Toni Harper are married and file a joint tax return. Federal income tax form For 2013, their MAGI is $75,000. Federal income tax form Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. Federal income tax form She already has a bachelor's degree in history and wants to become a nurse. Federal income tax form In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. Federal income tax form Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. Federal income tax form Form 1098-T. Federal income tax form   To help you figure your lifetime learning credit, the student should receive Form 1098-T. Federal income tax form 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. Federal income tax form An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Federal income tax form However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. Federal income tax form When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Federal income tax form   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. Federal income tax form    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. Federal income tax form Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Federal income tax form You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Federal income tax form Modified adjusted gross income (MAGI). Federal income tax form   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Federal income tax form MAGI when using Form 1040A. Federal income tax form   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Federal income tax form MAGI when using Form 1040. Federal income tax form   If you file Form 1040, your MAGI is the AGI on line 38 of that form, 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 income tax form You can use Worksheet 3-1 to figure your MAGI. Federal income tax form Worksheet 3-1. Federal income tax form MAGI for the Lifetime Learning Credit 1. Federal income tax form Enter your adjusted gross income  (Form 1040, line 38)   1. Federal income tax form   2. Federal income tax form Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Federal income tax form       3. Federal income tax form Enter your foreign housing deduction (Form 2555, line 50)   3. Federal income tax form       4. Federal income tax form Enter the amount of income from Puerto Rico you are excluding   4. Federal income tax form       5. Federal income tax form Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Federal income tax form       6. Federal income tax form Add the amounts on lines 2, 3, 4, and 5   6. Federal income tax form   7. Federal income tax form Add the amounts on lines 1 and 6. Federal income tax form  This is your modified adjusted  gross income. Federal income tax form Enter this amount  on Form 8863, line 14   7. Federal income tax form   Phaseout. Federal income tax form   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. Federal income tax form The same method is shown in the following example. Federal income tax form Example. Federal income tax form You are filing a joint return with a MAGI of $112,000. Federal income tax form In 2013, you paid $6,600 of qualified education expenses. Federal income tax form You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). Federal income tax form The result is a $1,320 (20% x $6,600) tentative credit. Federal income tax form Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. Federal income tax form The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. Federal income tax form The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). Federal income tax form The result is the amount of your phased out (reduced) lifetime learning credit ($990). Federal income tax form   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Federal income tax form Enter the credit on Form 1040, line 49, or Form 1040A, line 31. Federal income tax form Note. Federal income tax form In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Federal income tax form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

Table of contents Retrieve by section number Execute full text search
 Go 
 
After clicking through the exit link below, enter "26" for the Title and then the Section number.

 Go 
After clicking through the exit link below, enter your search terms and click the "Search" button. 

 Go 

Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

Back to top

Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

Table of contents Retrieve most current version by Treas. Reg. § Execute full text search of the most current edition of 26 C.F.R.
 Go 
 
After clicking through the exit link below, select the applicable year, select "26" for the Title and then enter the Section number.

 Go 
After clicking through the exit link below, enter your search terms and then click the "SEARCH" button. 

 Go 

Note: Regulatory materials retrieved via the above functions are from the most current edition of 26 C.F.R. published by the Government Printing Office (GPO).  To view or search other editions of 26 C.F.R., see the table of available CFR titles provided by GPO Access.

The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

Back to top

Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

Complete IRB publication in a printer friendly PDF format
(from I.R.B. 1996-1 to present)
Individual IRB articles in the HTML format
(from I.R.B. 2003-27 to present)

   Browse the master list of Internal Revenue Bulletins published in the PDF format;

   Browse the master list of Internal Revenue Bulletins published in the HTML format;

Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

Back to top
Page Last Reviewed or Updated: 24-Feb-2014

The Federal Income Tax Form

Federal income tax form Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Federal income tax form irs. Federal income tax form gov/pub51. Federal income tax form What's New Social security and Medicare tax for 2014. Federal income tax form  The social security tax rate is 6. Federal income tax form 2% each for the employee and employer, unchanged from 2013. Federal income tax form The social security wage base limit is $117,000. Federal income tax form The Medicare tax rate is 1. Federal income tax form 45% each for the employee and employer, unchanged from 2013. Federal income tax form There is no wage base limit for Medicare tax. Federal income tax form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Federal income tax form Withholding allowance. Federal income tax form  The 2014 amount for one withholding allowance on an annual basis is $3,950. Federal income tax form Change of responsible party. Federal income tax form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Federal income tax form Form 8822-B must be filed within 60 days of the change. Federal income tax form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Federal income tax form For a definition of "responsible party", see the Form 8822-B instructions. Federal income tax form Same-sex marriage. Federal income tax form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Federal income tax form For more information, see Revenue Ruling 2013-17, 2013-38 I. Federal income tax form R. Federal income tax form B. Federal income tax form 201, available at www. Federal income tax form irs. Federal income tax form gov/irb/2013-38_IRB/ar07. Federal income tax form html. Federal income tax form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Federal income tax form Notice 2013-61, 2013-44 I. Federal income tax form R. Federal income tax form B. Federal income tax form 432, is available at www. Federal income tax form irs. Federal income tax form gov/irb/2013-44_IRB/ar10. Federal income tax form html. Federal income tax form Reminders Additional Medicare Tax withholding. Federal income tax form  In addition to withholding Medicare tax at 1. Federal income tax form 45%, you must withhold a 0. Federal income tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal income tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal income tax form Additional Medicare Tax is only imposed on the employee. Federal income tax form There is no employer share of Additional Medicare Tax. Federal income tax form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Federal income tax form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Federal income tax form For more information on Additional Medicare Tax, visit IRS. Federal income tax form gov and enter “Additional Medicare Tax” in the search box. Federal income tax form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Federal income tax form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Federal income tax form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Federal income tax form For more information, visit IRS. Federal income tax form gov and enter “work opportunity tax credit” in the search box. Federal income tax form Outsourcing payroll duties. Federal income tax form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Federal income tax form The employer remains responsible if the third party fails to perform any required action. Federal income tax form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Federal income tax form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Federal income tax form COBRA premium assistance credit. Federal income tax form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Federal income tax form For more information, see COBRA premium assistance credit under Introduction. Federal income tax form Compensation paid to H-2A foreign agricultural workers. Federal income tax form  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Federal income tax form Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Federal income tax form On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Federal income tax form An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Federal income tax form In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Federal income tax form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Federal income tax form These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Federal income tax form For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Federal income tax form Additional employment tax information. Federal income tax form  Visit the IRS website at www. Federal income tax form irs. Federal income tax form gov/businesses and click on Employment Taxes under Businesses Topics. Federal income tax form For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Federal income tax form m. Federal income tax form –7:00 p. Federal income tax form m. Federal income tax form local time (Alaska and Hawaii follow Pacific time). Federal income tax form Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Federal income tax form Disregarded entities and qualified subchapter S subsidiaries (QSubs). Federal income tax form  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Federal income tax form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Federal income tax form See Regulations sections 1. Federal income tax form 1361-4(a)(7) and 301. Federal income tax form 7701-2(c)(2)(iv). Federal income tax form Differential wage payments. Federal income tax form  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Federal income tax form For more information, see Publication 15 (Circular E). Federal income tax form Federal tax deposits must be made by electronic funds transfer. Federal income tax form  You must use electronic funds transfer to make all federal tax deposits. Federal income tax form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal income tax form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Federal income tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal income tax form EFTPS is a free service provided by the Department of Treasury. Federal income tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal income tax form For more information on making federal tax deposits, see How To Deposit in section 7. Federal income tax form To get more information about EFTPS or to enroll in EFTPS, visit www. Federal income tax form eftps. Federal income tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal income tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Federal income tax form Electronic filing and payment. Federal income tax form  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Federal income tax form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Federal income tax form Spend less time and worry on taxes and more time running your business. Federal income tax form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Federal income tax form For e-file, visit the IRS website at www. Federal income tax form irs. Federal income tax form gov/efile for additional information. Federal income tax form For EFTPS, visit www. Federal income tax form eftps. Federal income tax form gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Federal income tax form For electronic filing of Form W-2, visit www. Federal income tax form socialsecurity. Federal income tax form gov/employer. Federal income tax form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Federal income tax form If a valid EIN is not provided, the return or payment will not be processed. Federal income tax form This may result in penalties and delays in processing your return or payment. Federal income tax form Electronic funds withdrawal (EFW). Federal income tax form  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Federal income tax form However, do not use EFW to make federal tax deposits. Federal income tax form For more information on paying your taxes using EFW, visit the IRS website at www. Federal income tax form irs. Federal income tax form gov/e-pay. Federal income tax form A fee may be charged to file electronically. Federal income tax form Credit or debit card payments. Federal income tax form   Employers can pay the balance due shown on Form 943 by credit or debit card. Federal income tax form Do not use a credit or debit card to make federal tax deposits. Federal income tax form For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Federal income tax form irs. Federal income tax form gov/e-pay. Federal income tax form When you hire a new employee. Federal income tax form  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Federal income tax form Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Federal income tax form If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Federal income tax form If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Federal income tax form See section 1 for more information. Federal income tax form Eligibility for employment. Federal income tax form  You must verify that each new employee is legally eligible to work in the United States. Federal income tax form This includes completing the U. Federal income tax form S. Federal income tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Federal income tax form You can get the form from USCIS offices or by calling 1-800-870-3676. Federal income tax form Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Federal income tax form uscis. Federal income tax form gov for more information. Federal income tax form New hire reporting. Federal income tax form   You are required to report any new employee to a designated state new-hire registry. Federal income tax form A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Federal income tax form Many states accept a copy of Form W-4 with employer information added. Federal income tax form Visit the Office of Child Support Enforcement's website at www. Federal income tax form acf. Federal income tax form hhs. Federal income tax form gov/programs/cse/newhire for more information. Federal income tax form Dishonored payments. Federal income tax form  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Federal income tax form The penalty is $25 or 2% of the payment, whichever is more. Federal income tax form However, the penalty on dishonored payments of $24. Federal income tax form 99 or less is an amount equal to the payment. Federal income tax form For example, a dishonored payment of $18 is charged a penalty of $18. Federal income tax form Forms in Spanish. Federal income tax form  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Federal income tax form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Federal income tax form For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Federal income tax form References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Federal income tax form Information returns. Federal income tax form  You may be required to file information returns to report certain types of payments made during the year. Federal income tax form For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Federal income tax form For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Federal income tax form Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Federal income tax form See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Federal income tax form If you file 250 or more Forms W-2, you must file them electronically. Federal income tax form SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Federal income tax form Information reporting customer service site. Federal income tax form  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Federal income tax form If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Federal income tax form The call site can also be reached by email at mccirp@irs. Federal income tax form gov. Federal income tax form Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Federal income tax form Web-based application for an employer identification number (EIN). Federal income tax form  You can apply for an employer identification number (EIN) online by visiting IRS. Federal income tax form gov and clicking on the Apply for an EIN Online link under Tools. Federal income tax form When a crew leader furnishes workers to you. Federal income tax form  Record the crew leader's name, address, and EIN. Federal income tax form See sections 2 and 10. Federal income tax form Change of address. Federal income tax form  Use Form 8822-B to notify the IRS of an address change. Federal income tax form Do not mail form 8822-B with your employment tax return. Federal income tax form Ordering forms and publications. Federal income tax form  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Federal income tax form irs. Federal income tax form gov/businesses. Federal income tax form Click on the Online Ordering for Information Returns and Employer Returns. Federal income tax form You can also visit www. Federal income tax form irs. Federal income tax form gov/formspubs to download other forms and publications. Federal income tax form Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Federal income tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Federal income tax form socialsecurity. Federal income tax form gov/employer, to register for Business Services Online. Federal income tax form You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Federal income tax form Form W-3 will be created for you based on your Forms W-2. Federal income tax form Tax Questions. Federal income tax form   If you have a tax question, check the information available on IRS. Federal income tax form gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Federal income tax form m. Federal income tax form –7:00 p. Federal income tax form m. Federal income tax form local time (Alaska and Hawaii follow Pacific time). Federal income tax form We cannot answer tax questions sent to the address provided later for comments and suggestions. Federal income tax form Recordkeeping. Federal income tax form  Keep all records of employment taxes for at least 4 years. Federal income tax form These should be available for IRS review. Federal income tax form Your records should include the following information. Federal income tax form Your employer identification number (EIN). Federal income tax form Amounts and dates of all wage, annuity, and pension payments. Federal income tax form Names, addresses, social security numbers, and occupations of employees and recipients. Federal income tax form Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Federal income tax form Dates of employment for each employee. Federal income tax form Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Federal income tax form Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Federal income tax form Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Federal income tax form Copies of returns filed and confirmation numbers. Federal income tax form Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Federal income tax form If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Federal income tax form If the crew leader has no permanent mailing address, record his or her present address. Federal income tax form Private delivery services. Federal income tax form  You can use certain private delivery services designated by the IRS to send tax returns and payments. Federal income tax form The list includes only the following. Federal income tax form DHL Express (DHL): DHL Same Day Service. Federal income tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Federal income tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal income tax form M. Federal income tax form , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal income tax form For the IRS mailing address to use if you are using a private delivery service, go to IRS. Federal income tax form gov and enter "private delivery service" in the search box. Federal income tax form Your private delivery service can tell you how to get written proof of the mailing date. Federal income tax form Private delivery services cannot deliver items to P. Federal income tax form O. Federal income tax form boxes. Federal income tax form You must use the U. Federal income tax form S. Federal income tax form Postal Service to mail any item to an IRS P. Federal income tax form O. Federal income tax form box address. Federal income tax form Photographs of missing children. Federal income tax form  The IRS is a proud partner with the National Center for Missing and Exploited Children. Federal income tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal income tax form Calendar The following are important dates and responsibilities. Federal income tax form See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Federal income tax form Also see Publication 509, Tax Calendars. Federal income tax form   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Federal income tax form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Federal income tax form However, a statewide legal holiday does not delay the due date of federal tax deposits. Federal income tax form See Deposits on Business Days Only in section 7. Federal income tax form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Federal income tax form S. Federal income tax form Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Federal income tax form See Private delivery services under Reminders. Federal income tax form By January 31 . Federal income tax form   File Form 943. Federal income tax form See section 8 for more information on Form 943. Federal income tax form If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Federal income tax form Furnish each employee with a completed Form W-2. Federal income tax form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Federal income tax form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Federal income tax form See section 10 for more information on FUTA. Federal income tax form If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Federal income tax form File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Federal income tax form If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Federal income tax form By February 15. Federal income tax form  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Federal income tax form On February 16. Federal income tax form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Federal income tax form Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Federal income tax form If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Federal income tax form See section 5 for more information. Federal income tax form If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Federal income tax form By February 28. Federal income tax form   File paper Forms 1099 and 1096. Federal income tax form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Federal income tax form S. Federal income tax form Information Returns, with the IRS. Federal income tax form For electronically filed returns, see By March 31 below. Federal income tax form File paper Forms W-2 and W-3. Federal income tax form File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Federal income tax form For electronically filed returns, see By March 31 next. Federal income tax form By March 31. Federal income tax form   File electronic Forms W-2 and 1099. Federal income tax form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Federal income tax form For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Federal income tax form socialsecurity. Federal income tax form gov/employer. Federal income tax form For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Federal income tax form By April 30, July 31, October 31, and January 31. Federal income tax form   Deposit FUTA taxes. Federal income tax form Deposit FUTA tax if the undeposited amount is over $500. Federal income tax form Before December 1. Federal income tax form  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Federal income tax form Introduction This publication is for employers of agricultural workers (farmworkers). Federal income tax form It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Federal income tax form Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Federal income tax form If you have nonfarm employees, see Publication 15 (Circular E). Federal income tax form If you have employees in the U. Federal income tax form S. Federal income tax form Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Federal income tax form Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Federal income tax form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Federal income tax form Comments and suggestions. Federal income tax form   We welcome your comments about this publication and your suggestions for future editions. Federal income tax form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Federal income tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax form   You can also send us comments from www. Federal income tax form irs. Federal income tax form gov/formspubs. Federal income tax form Click on More Information and then click on Comment on Tax Forms and Publications. Federal income tax form   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Federal income tax form COBRA premium assistance credit. Federal income tax form   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Federal income tax form COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Federal income tax form Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Federal income tax form Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Federal income tax form Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Federal income tax form For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Federal income tax form   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Federal income tax form For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Federal income tax form   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Federal income tax form The assistance for the coverage can last up to 15 months. Federal income tax form   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Federal income tax form For more information, see Notice 2009-27, 2009-16 I. Federal income tax form R. Federal income tax form B. Federal income tax form 838, available at www. Federal income tax form irs. Federal income tax form gov/irb/2009-16_irb/ar09. Federal income tax form html. Federal income tax form   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Federal income tax form   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Federal income tax form The reimbursement is made through a credit against the employer's employment tax liabilities. Federal income tax form For information on how to claim the credit, see the Instructions for Form 943. Federal income tax form The credit is treated as a deposit made on the first day of the return period. Federal income tax form In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Federal income tax form In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Federal income tax form   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Federal income tax form Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Federal income tax form In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Federal income tax form In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Federal income tax form Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Federal income tax form Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Federal income tax form A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Federal income tax form   For more information, visit IRS. Federal income tax form gov and enter “COBRA” in the search box. Federal income tax form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications