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Filing 1040x

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Filing 1040x

Filing 1040x 12. Filing 1040x   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing 1040x Free help with your tax return. Filing 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Filing 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 1040x aarp. Filing 1040x org/money/taxaide or call 1-888-227-7669. Filing 1040x For more information on these programs, go to IRS. Filing 1040x gov and enter “VITA” in the search box. Filing 1040x Internet. Filing 1040x    IRS. Filing 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing 1040x gov or download the IRS2Go app and select the Refund Status option. Filing 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing 1040x No need to wait on the phone or stand in line. Filing 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Filing 1040x New subject areas are added on a regular basis. Filing 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing 1040x You can also ask the IRS to mail a return or an account transcript to you. Filing 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing 1040x gov or by calling 1-800-908-9946. Filing 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Filing 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing 1040x gov and enter Where's My Amended Return? in the search box. Filing 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing 1040x gov. Filing 1040x Select the Payment tab on the front page of IRS. Filing 1040x gov for more information. Filing 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 1040x gov. Filing 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 1040x gov. Filing 1040x Request an Electronic Filing PIN by going to IRS. Filing 1040x gov and entering Electronic Filing PIN in the search box. Filing 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Filing 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing 1040x An employee can answer questions about your tax account or help you set up a payment plan. Filing 1040x Before you visit, check the Office Locator on IRS. Filing 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing 1040x If you have a special need, such as a disability, you can request an appointment. Filing 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 1040x Apply for an Employer Identification Number (EIN). Filing 1040x Go to IRS. Filing 1040x gov and enter Apply for an EIN in the search box. Filing 1040x Read the Internal Revenue Code, regulations, or other official guidance. Filing 1040x Read Internal Revenue Bulletins. Filing 1040x Sign up to receive local and national tax news and more by email. Filing 1040x Just click on “subscriptions” above the search box on IRS. Filing 1040x gov and choose from a variety of options. Filing 1040x Phone. Filing 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing 1040x gov, or download the IRS2Go app. Filing 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 1040x Most VITA and TCE sites offer free electronic filing. Filing 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 1040x Note, the above information is for our automated hotline. Filing 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing 1040x You should receive your order within 10 business days. Filing 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing 1040x Walk-in. Filing 1040x   You can find a selection of forms, publications and services — in-person. Filing 1040x Products. Filing 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 1040x Services. Filing 1040x You can walk in to your local TAC for face-to-face tax help. Filing 1040x An employee can answer questions about your tax account or help you set up a payment plan. Filing 1040x Before visiting, use the Office Locator tool on IRS. Filing 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing 1040x   Please contact the office for times when assistance will be available. Filing 1040x Mail. Filing 1040x   You can send your order for forms, instructions, and publications to the address below. Filing 1040x You should receive a response within 10 business days after your request is received. Filing 1040x Internal Revenue Service 1201 N. Filing 1040x Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Filing 1040x   The Taxpayer Advocate Service Is here to help you. Filing 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 1040x You face (or your business is facing) an immediate threat of adverse action. Filing 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 1040x Here's why we can help: TAS is an independent organization within the IRS. Filing 1040x Our advocates know how to work with the IRS. Filing 1040x Our services are free and tailored to meet your needs. Filing 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Filing 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing 1040x  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 1040x Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

The Filing 1040x

Filing 1040x Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Filing 1040x 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. Filing 1040x 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. Filing 1040x Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Filing 1040x It is intended only as a guide. Filing 1040x Look in this publication for more complete information. Filing 1040x   Appendix A. Filing 1040x 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). Filing 1040x Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Filing 1040x Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Filing 1040x Sean enrolled as a full-time graduate student in August 2013 at California State College. Filing 1040x He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Filing 1040x His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Filing 1040x Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Filing 1040x In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Filing 1040x California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Filing 1040x California State College reports amounts billed in 2013 instead of amounts paid during 2013. Filing 1040x In completing Form 8863, the Joneses use the amounts they paid. Filing 1040x Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Filing 1040x Dave and Valerie figure their education credits by completing Form 8863. Filing 1040x They begin Form 8863 on page 2 before completing Part I on page 1. Filing 1040x Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Filing 1040x The Joneses decide to complete Part III for Carey first, as shown later. Filing 1040x They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Filing 1040x The Joneses complete a separate Part III for their son Sean. Filing 1040x 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. Filing 1040x They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Filing 1040x Once they have completed Part III for each student, they figure their credits. Filing 1040x The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Filing 1040x They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Filing 1040x 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). Filing 1040x They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Filing 1040x They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Filing 1040x 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. Filing 1040x 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. Filing 1040x They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Filing 1040x This image is too large to be displayed in the current screen. Filing 1040x Please click the link to view the image. Filing 1040x Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Filing 1040x Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Filing 1040x Less adjustments:     a. Filing 1040x Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Filing 1040x Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Filing 1040x 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. Filing 1040x Total adjustments (add lines 2a, 2b, and 2c) 0 4. Filing 1040x Adjusted qualified education expenses. Filing 1040x Subtract line 3 from line 1. Filing 1040x If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Filing 1040x Please click the link to view the image. Filing 1040x Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Filing 1040x Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Filing 1040x Less adjustments:     a. Filing 1040x Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Filing 1040x Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Filing 1040x 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. Filing 1040x Total adjustments (add lines 2a, 2b, and 2c) 0 4. Filing 1040x Adjusted qualified education expenses. Filing 1040x Subtract line 3 from line 1. Filing 1040x If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Filing 1040x Enter the amount from Form 8863, line 18 1. Filing 1040x 1,190 2. Filing 1040x Enter the amount from Form 8863, line 9 2. Filing 1040x 1,500 3. Filing 1040x Add lines 1 and 2 3. Filing 1040x 2,690 4. Filing 1040x Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Filing 1040x 1,000 5. Filing 1040x 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. Filing 1040x 0 6. Filing 1040x Subtract line 5 from line 4 6. Filing 1040x 1,000 7. Filing 1040x   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Filing 1040x 1,000 This image is too large to be displayed in the current screen. Filing 1040x Please click the link to view the image. Filing 1040x Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Filing 1040x Please click the link to view the image. Filing 1040x Carey Jones page 2 This image is too large to be displayed in the current screen. Filing 1040x Please click the link to view the image. Filing 1040x Filled-in Form 8863 Jones page 2 Appendix B. Filing 1040x Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Filing 1040x See the text for definitions and details. Filing 1040x Do not rely on this chart alone. Filing 1040x    Caution:You generally cannot claim more than one benefit for the same education expense. Filing 1040x   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. Filing 1040x    40% of the credit may be refundable (limited to $1,000 per student). Filing 1040x 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. Filing 1040x , that must be paid to the educational institution, etc. Filing 1040x , 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. Filing 1040x   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. Filing 1040x 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. Filing 1040x 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. Filing 1040x For each term listed below that has more than one definition, the definition for each education benefit is listed. Filing 1040x Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Filing 1040x 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. Filing 1040x 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. Filing 1040x 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. Filing 1040x For information on a specific benefit, see the appropriate chapter in this publication. Filing 1040x Candidate for a degree:   A student who meets either of the following requirements. Filing 1040x 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. Filing 1040x 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. Filing 1040x Eligible educational institution:    American opportunity credit. Filing 1040x Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 1040x Coverdell education savings account (ESA). Filing 1040x Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 1040x Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Filing 1040x Education savings bond program. Filing 1040x Same as American opportunity credit in this category. Filing 1040x IRA, early distributions from. Filing 1040x Same as American opportunity credit in this category. Filing 1040x Lifetime learning credit. Filing 1040x Same as American opportunity credit in this category. Filing 1040x Qualified tuition program (QTP). Filing 1040x Same as American opportunity credit in this category. Filing 1040x Scholarships and fellowships. Filing 1040x 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. Filing 1040x Student loan, cancellation of. Filing 1040x Same as Scholarships and fellowships in this category. Filing 1040x Student loan interest deduction. Filing 1040x Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 1040x 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. Filing 1040x Tuition and fees deduction. Filing 1040x Same as American opportunity credit in this category. Filing 1040x Eligible student:    American opportunity credit. Filing 1040x A student who meets all of the following requirements for the tax year for which the credit is being determined. Filing 1040x Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Filing 1040x Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Filing 1040x 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. Filing 1040x Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Filing 1040x Lifetime learning credit. Filing 1040x A student who is enrolled in one or more courses at an eligible educational institution. Filing 1040x Student loan interest deduction. Filing 1040x 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. Filing 1040x Tuition and fees deduction. Filing 1040x A student who is enrolled in one or more courses at an eligible educational institution. Filing 1040x 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. Filing 1040x Modified adjusted gross income (MAGI):    American opportunity credit. Filing 1040x 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. Filing 1040x Coverdell education savings account (ESA). Filing 1040x Same as American opportunity credit in this category. Filing 1040x Education savings bond program. Filing 1040x 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. Filing 1040x Lifetime learning credit. Filing 1040x Same as American opportunity credit in this category. Filing 1040x Student loan interest deduction. Filing 1040x 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. Filing 1040x Tuition and fees deduction. Filing 1040x 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. Filing 1040x Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Filing 1040x Qualified education expenses:   See pertinent chapter for specific items. Filing 1040x    American opportunity credit. Filing 1040x Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Filing 1040x Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Filing 1040x Does not include expenses for room and board. Filing 1040x 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. Filing 1040x Coverdell education savings account (ESA). Filing 1040x Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Filing 1040x Many specialized expenses included for K–12. Filing 1040x Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Filing 1040x Education savings bond program. Filing 1040x Tuition and fees required to enroll at or attend an eligible educational institution. Filing 1040x Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Filing 1040x Does not include expenses for room and board. Filing 1040x Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Filing 1040x IRA, early distributions from. Filing 1040x 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. Filing 1040x Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Filing 1040x Lifetime learning credit. Filing 1040x Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Filing 1040x 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. Filing 1040x Does not include expenses for room and board. Filing 1040x 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. Filing 1040x Qualified tuition program (QTP). Filing 1040x 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. Filing 1040x Includes expenses for special needs services and computer access. Filing 1040x Scholarships and fellowships. Filing 1040x 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. Filing 1040x Course-related items must be required of all students in the course of instruction. Filing 1040x Student loan interest deduction. Filing 1040x Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Filing 1040x Tuition and fees deduction. Filing 1040x Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Filing 1040x 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. Filing 1040x Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Filing 1040x To include as tax on your current year's return an amount allowed as a credit in a prior year. Filing 1040x 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. Filing 1040x 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. Filing 1040x Prev  Up  Next   Home   More Online Publications