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Filing Late Tax Returns

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Filing Late Tax Returns

Filing late tax returns Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Filing late tax returns Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Filing late tax returns Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Filing late tax returns Any forgiven tax liability owed to the IRS will not have to be paid. Filing late tax returns Any forgiven tax liability that has already been paid will be refunded. Filing late tax returns (See Refund of Taxes Paid, later. Filing late tax returns ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Filing late tax returns Then read Amount of Tax Forgiven. Filing late tax returns Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Filing late tax returns Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Filing late tax returns See Minimum Amount of Relief later under Amount of Tax Forgiven. Filing late tax returns Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Filing late tax returns Oklahoma City attack. Filing late tax returns   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Filing late tax returns Example 1. Filing late tax returns A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Filing late tax returns His income tax is forgiven for 1994 and 1995. Filing late tax returns Example 2. Filing late tax returns A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Filing late tax returns She subsequently died of her wounds in 1996. Filing late tax returns Her income tax is forgiven for 1994, 1995, and 1996. Filing late tax returns September 11 attacks and anthrax attacks. Filing late tax returns   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Filing late tax returns Example 1. Filing late tax returns A Pentagon employee died in the September 11 attack. Filing late tax returns Her income tax is forgiven for 2000 and 2001. Filing late tax returns Example 2. Filing late tax returns A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Filing late tax returns His income tax liability is forgiven for 2000, 2001, and 2002. Filing late tax returns Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Filing late tax returns On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Filing late tax returns To figure the tax to be forgiven, use the following worksheets. Filing late tax returns Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Filing late tax returns Use Worksheet B for any eligible year the decedent filed a joint return. Filing late tax returns See the illustrated Worksheet B near the end of this publication. Filing late tax returns Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Filing late tax returns Instead, complete Worksheet C and file a return for the decedent's last tax year. Filing late tax returns See Minimum Amount of Relief, later. Filing late tax returns If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Filing late tax returns In English–7 a. Filing late tax returns m. Filing late tax returns to 10 p. Filing late tax returns m. Filing late tax returns local time. Filing late tax returns In Spanish–8 a. Filing late tax returns m. Filing late tax returns to 9:30 p. Filing late tax returns m. Filing late tax returns local time. Filing late tax returns Both spouses died. Filing late tax returns   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Filing late tax returns Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Filing late tax returns If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Filing late tax returns However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Filing late tax returns The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Filing late tax returns Residents of community property states. Filing late tax returns   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Filing late tax returns Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Filing late tax returns Worksheet B. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing late tax returns 1       2 Enter the decedent's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 2       3 Enter the decedent's total tax. Filing late tax returns See the instructions. Filing late tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing late tax returns See the instructions. Filing late tax returns 4       5 Subtract line 4 from line 3. Filing late tax returns 5       6 Enter the surviving spouse's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 6       7 Enter the surviving spouse's total tax. Filing late tax returns See the instructions. Filing late tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing late tax returns 8       9 Subtract line 8 from line 7. Filing late tax returns 9       10 Add lines 5 and 9. Filing late tax returns 10       11 Enter the total tax from the joint return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 11       12 Add lines 4 and 8. Filing late tax returns 12       13 Subtract line 12 from line 11. Filing late tax returns 13       14 Divide line 5 by line 10. Filing late tax returns Enter the result as a decimal. Filing late tax returns 14       15 Tax to be forgiven. Filing late tax returns Multiply line 13 by line 14 and enter the result. Filing late tax returns 15       Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Worksheet B. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing late tax returns 1       2 Enter the decedent's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 2       3 Enter the decedent's total tax. Filing late tax returns See the instructions. Filing late tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing late tax returns See the instructions. Filing late tax returns 4       5 Subtract line 4 from line 3. Filing late tax returns 5       6 Enter the surviving spouse's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 6       7 Enter the surviving spouse's total tax. Filing late tax returns See the instructions. Filing late tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing late tax returns 8       9 Subtract line 8 from line 7. Filing late tax returns 9       10 Add lines 5 and 9. Filing late tax returns 10       11 Enter the total tax from the joint return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 11       12 Add lines 4 and 8. Filing late tax returns 12       13 Subtract line 12 from line 11. Filing late tax returns 13       14 Divide line 5 by line 10. Filing late tax returns Enter the result as a decimal. Filing late tax returns 14       15 Tax to be forgiven. Filing late tax returns Multiply line 13 by line 14 and enter the result. Filing late tax returns 15       Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Instructions for Worksheet B Table 1. Filing late tax returns Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Filing late tax returns * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Filing late tax returns ** File Form 4506 to get a transcript of the decedent's account. Filing late tax returns Table 1. Filing late tax returns Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Filing late tax returns * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Filing late tax returns ** File Form 4506 to get a transcript of the decedent's account. Filing late tax returns Lines 2 and 6. Filing late tax returns   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Filing late tax returns   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Filing late tax returns Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Filing late tax returns Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Filing late tax returns   Allocate business deductions to the owner of the business. Filing late tax returns Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Filing late tax returns Lines 3 and 7. Filing late tax returns   Figure the total tax as if a separate return had been filed. Filing late tax returns The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Filing late tax returns When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Filing late tax returns   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Filing late tax returns If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Filing late tax returns Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Filing late tax returns Line 4. Filing late tax returns   Enter the total, if any, of the following taxes. Filing late tax returns Self-employment tax. Filing late tax returns Social security and Medicare tax on tip income not reported to employer. Filing late tax returns Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing late tax returns Tax on excess accumulation in qualified retirement plans. Filing late tax returns Household employment taxes. Filing late tax returns Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing late tax returns Tax on golden parachute payments. Filing late tax returns Minimum Amount of Relief The minimum amount of relief is $10,000. Filing late tax returns If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Filing late tax returns The IRS will refund the difference as explained under Refund of Taxes Paid. Filing late tax returns Use Worksheet C to figure the additional tax payment. Filing late tax returns But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Filing late tax returns Example 1. Filing late tax returns An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Filing late tax returns The $6,400 is eligible for forgiveness. Filing late tax returns The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Filing late tax returns Example 2. Filing late tax returns A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Filing late tax returns The IRS will treat $10,000 as a tax payment for 2001. Filing late tax returns Income received after date of death. Filing late tax returns   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Filing late tax returns Examples are the final paycheck or dividends on stock owned by the decedent. Filing late tax returns However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Filing late tax returns Nonqualifying income. Filing late tax returns   The following income is not exempt from tax. Filing late tax returns The tax on it is not eligible for forgiveness. Filing late tax returns Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Filing late tax returns Amounts that would not have been payable but for an action taken after September 11, 2001. Filing late tax returns The following are examples of nonqualifying income. Filing late tax returns Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Filing late tax returns Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Filing late tax returns Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Filing late tax returns Interest on savings bonds cashed by the beneficiary of the decedent. Filing late tax returns If you are responsible for the estate of a decedent, see Publication 559. Filing late tax returns Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Filing late tax returns Instructions for lines 2–9 of Worksheet C. Filing late tax returns   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Filing late tax returns To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Filing late tax returns Or, if special requirements are met, you can use the alternative computation instead. Filing late tax returns See Alternative computation, later. Filing late tax returns   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Filing late tax returns Use Form 1041 to figure what the taxable income would be without including the exempt income. Filing late tax returns Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Filing late tax returns Alternative computation. Filing late tax returns   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Filing late tax returns You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Filing late tax returns The estate claimed an income distribution deduction on line 18 (Form 1041). Filing late tax returns Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Filing late tax returns If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Filing late tax returns If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Filing late tax returns Complete the rest of Worksheet C to determine the additional payment allowed. Filing late tax returns Worksheet C. Filing late tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing late tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing late tax returns 1 Minimum relief amount. Filing late tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing late tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing late tax returns 3       4 Add lines 2 and 3. Filing late tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 5       6 Add lines 4 and 5. Filing late tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing late tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing late tax returns 8       9 Tax on exempt income. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing late tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing late tax returns 10       11 Add lines 9 and 10. Filing late tax returns 11   12 Additional payment allowed. Filing late tax returns If line 11 is $10,000 or more, enter -0- and stop here. Filing late tax returns No additional amount is allowed as a tax payment. Filing late tax returns Otherwise, subtract line 11 from line 1 and enter the result. Filing late tax returns 12   Note. Filing late tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing late tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing late tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing late tax returns Write "Sec. Filing late tax returns 692(d)(2) Payment" and the amount to the right of the entry space. Filing late tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing late tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing late tax returns Write “Sec. Filing late tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing late tax returns Worksheet C. Filing late tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing late tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing late tax returns 1 Minimum relief amount. Filing late tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing late tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing late tax returns 3       4 Add lines 2 and 3. Filing late tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 5       6 Add lines 4 and 5. Filing late tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing late tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing late tax returns 8       9 Tax on exempt income. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing late tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing late tax returns 10       11 Add lines 9 and 10. Filing late tax returns 11   12 Additional payment allowed. Filing late tax returns If line 11 is $10,000 or more, enter -0- and stop here. Filing late tax returns No additional amount is allowed as a tax payment. Filing late tax returns Otherwise, subtract line 11 from line 1 and enter the result. Filing late tax returns 12   Note. Filing late tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing late tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing late tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing late tax returns Write "Sec. Filing late tax returns 692(d)(2) Payment" and the amount to the right of the entry space. Filing late tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing late tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing late tax returns Write “Sec. Filing late tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing late tax returns Worksheet D. Filing late tax returns Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Filing late tax returns 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Filing late tax returns 5   6 Estate's tax on exempt income. Filing late tax returns Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Filing late tax returns Figure the total tax that would have been payable by all beneficiaries. Filing late tax returns Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Filing late tax returns Add the amounts by which each beneficiary's income tax is increased. Filing late tax returns 7   8 Add lines 6 and 7. Filing late tax returns Enter this amount on line 9 of Worksheet C. Filing late tax returns 8   Worksheet D. Filing late tax returns Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Filing late tax returns 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Filing late tax returns 5   6 Estate's tax on exempt income. Filing late tax returns Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Filing late tax returns Figure the total tax that would have been payable by all beneficiaries. Filing late tax returns Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Filing late tax returns Add the amounts by which each beneficiary's income tax is increased. Filing late tax returns 7   8 Add lines 6 and 7. Filing late tax returns Enter this amount on line 9 of Worksheet C. Filing late tax returns 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Filing late tax returns Income tax liabilities that have been paid. Filing late tax returns Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Filing late tax returns See Minimum Amount of Relief, earlier. Filing late tax returns Example 1. Filing late tax returns A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Filing late tax returns The total, $14,000, is eligible for tax forgiveness. Filing late tax returns However, he paid only $13,000 of that amount. Filing late tax returns The IRS will refund the $13,000 paid. Filing late tax returns Example 2. Filing late tax returns A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Filing late tax returns The child qualifies for the minimum relief of $10,000. Filing late tax returns The $10,000 is treated as a tax payment for 2001 and will be refunded. Filing late tax returns Period for filing a claim for credit or refund. Filing late tax returns   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Filing late tax returns For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Filing late tax returns To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Filing late tax returns Extension of time for victims of Oklahoma City attack. Filing late tax returns   The period described above has been extended for victims of the Oklahoma City attack. Filing late tax returns Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Filing late tax returns How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Filing late tax returns Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Filing late tax returns Return required but not yet filed. Filing late tax returns   File Form 1040 if the decedent was a U. Filing late tax returns S. Filing late tax returns citizen or resident. Filing late tax returns File Form 1040NR if the decedent was a nonresident alien. Filing late tax returns A nonresident alien is someone who is not a U. Filing late tax returns S. Filing late tax returns citizen or resident. Filing late tax returns Return required and already filed. Filing late tax returns   File a separate Form 1040X for each year you are claiming tax relief. Filing late tax returns Return not required and not filed. Filing late tax returns   File Form 1040 only for the year of death if the decedent was a U. Filing late tax returns S. Filing late tax returns citizen or resident. Filing late tax returns File Form 1040NR if the decedent was a nonresident alien. Filing late tax returns Return not required but already filed. Filing late tax returns   File Form 1040X only for the year of death. Filing late tax returns How to complete the returns. Filing late tax returns   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Filing late tax returns Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Filing late tax returns If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Filing late tax returns If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Filing late tax returns Also, please write one of the following across the top of page 1 of each return. Filing late tax returns KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Filing late tax returns ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Filing late tax returns If you need a copy, use Form 4506. Filing late tax returns The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Filing late tax returns Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Filing late tax returns Send Form 4506 to the address shown in the form instructions. Filing late tax returns Taxpayer identification number. Filing late tax returns   A taxpayer identification number must be furnished on the decedent's returns. Filing late tax returns This is usually the decedent's social security number (SSN). Filing late tax returns However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Filing late tax returns If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Filing late tax returns S. Filing late tax returns income tax return for any tax year, do not apply for an ITIN. Filing late tax returns You may claim a refund by filing Form 1040NR without an SSN or ITIN. Filing late tax returns Necessary Documents Please attach the following documents to the return or amended return. Filing late tax returns Proof of death. Filing late tax returns   Attach a copy of the death certificate. Filing late tax returns If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Filing late tax returns Form 1310. Filing late tax returns   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Filing late tax returns You are a surviving spouse filing an original or amended joint return with the decedent. Filing late tax returns You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Filing late tax returns A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Filing late tax returns A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Filing late tax returns      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Filing late tax returns Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Filing late tax returns Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Filing late tax returns Use one of the addresses shown below. Filing late tax returns Where you file the returns or claims depends on whether you use the U. Filing late tax returns S. Filing late tax returns Postal Service or a private delivery service. Filing late tax returns Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Filing late tax returns U. Filing late tax returns S. Filing late tax returns Postal Service. Filing late tax returns   If you use the U. Filing late tax returns S. Filing late tax returns Postal Service, file these returns and claims at the following address. Filing late tax returns Internal Revenue Service P. Filing late tax returns O. Filing late tax returns Box 4053 Woburn, MA 01888 Private delivery service. Filing late tax returns   Private delivery services cannot deliver items to P. Filing late tax returns O. Filing late tax returns boxes. Filing late tax returns If you use a private delivery service, file these returns and claims at the following address. Filing late tax returns Internal Revenue Service Stop 661 310 Lowell St. Filing late tax returns Andover, MA 01810 Designated private delivery services. Filing late tax returns   You can use the following private delivery services to file these returns and claims. Filing late tax returns Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Filing late tax returns DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Filing late tax returns Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Filing late tax returns United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing late tax returns M. Filing late tax returns , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing late tax returns The private delivery service can tell you how to get written proof of the mailing date. Filing late tax returns Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Filing late tax returns September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Filing late tax returns Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Filing late tax returns These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Filing late tax returns No withholding applies to these payments. Filing late tax returns Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Filing late tax returns Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Filing late tax returns Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Filing late tax returns (A personal residence can be a rented residence or one you own. Filing late tax returns ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Filing late tax returns Qualified disaster relief payments also include the following. Filing late tax returns Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Filing late tax returns Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Filing late tax returns Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Filing late tax returns Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Filing late tax returns Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Filing late tax returns Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Filing late tax returns However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Filing late tax returns If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Filing late tax returns For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Filing late tax returns If that period has expired, you are granted an extension. Filing late tax returns You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Filing late tax returns On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Filing late tax returns 102(b)(2). Filing late tax returns ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Filing late tax returns The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Filing late tax returns Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Filing late tax returns Bureau of Justice Assistance payments. Filing late tax returns   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Filing late tax returns Government plan annuity. Filing late tax returns   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Filing late tax returns This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Filing late tax returns For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Filing late tax returns More information. Filing late tax returns   For more information, see Publication 559. Filing late tax returns Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Filing late tax returns The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Filing late tax returns If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Filing late tax returns Affected taxpayers. Filing late tax returns   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Filing late tax returns Any individual whose main home is located in a covered area (defined later). Filing late tax returns Any business entity or sole proprietor whose principal place of business is located in a covered area. Filing late tax returns Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Filing late tax returns The main home or principal place of business does not have to be located in the covered area. Filing late tax returns Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Filing late tax returns Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Filing late tax returns The spouse on a joint return with a taxpayer who is eligible for postponements. Filing late tax returns Any other person determined by the IRS to be affected by a terrorist attack. Filing late tax returns Covered area. Filing late tax returns   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Filing late tax returns Abatement of interest. Filing late tax returns   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Filing late tax returns Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Filing late tax returns You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Filing late tax returns The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Filing late tax returns The due date (with extensions) for the 2000 return. Filing late tax returns For more information about disaster area losses, see Publication 547. Filing late tax returns Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Filing late tax returns The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Filing late tax returns The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Filing late tax returns These credits may reduce or eliminate the estate tax due. Filing late tax returns A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Filing late tax returns Recovery from the September 11th Victim Compensation Fund. Filing late tax returns   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Filing late tax returns However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Filing late tax returns Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Filing late tax returns Which estates must file a return. Filing late tax returns   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Filing late tax returns S. Filing late tax returns citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Filing late tax returns Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Filing late tax returns Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Filing late tax returns S. Filing late tax returns Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Filing late tax returns Where to file. Filing late tax returns   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Filing late tax returns Internal Revenue Service E & G Department/Stop 824T 201 W. Filing late tax returns Rivercenter Blvd. Filing late tax returns Covington, KY 41011 More information. Filing late tax returns   For more information on the federal estate tax, see the instructions for Form 706. Filing late tax returns Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Filing late tax returns The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Filing late tax returns However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Filing late tax returns For information about these requirements, see Internal Revenue Code section 5891. Filing late tax returns Worksheet B Illustrated. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing late tax returns 1 2000 2001   2 Enter the decedent's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 2 $17,259 $14,295   3 Enter the decedent's total tax. Filing late tax returns See the instructions. Filing late tax returns 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing late tax returns See the instructions. Filing late tax returns 4 3,532 3,109   5 Subtract line 4 from line 3. Filing late tax returns 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions for line 2. Filing late tax returns 6 29,025 29,850   7 Enter the surviving spouse's total tax. Filing late tax returns See the instructions. Filing late tax returns 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing late tax returns 8 0 0   9 Subtract line 8 from line 7. Filing late tax returns 9 5,277 5,391   10 Add lines 5 and 9. Filing late tax returns 10 7,868 7,532   11 Enter the total tax from the joint return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 11 10,789 9,728   12 Add lines 4 and 8. Filing late tax returns 12 3,532 3,109   13 Subtract line 12 from line 11. Filing late tax returns 13 7,257 6,619   14 Divide line 5 by line 10. Filing late tax returns Enter the result as a decimal. Filing late tax returns 14 . Filing late tax returns 329 . Filing late tax returns 284   15 Tax to be forgiven. Filing late tax returns Multiply line 13 by line 14 and enter the result. Filing late tax returns 15 $2,388 $1,880   Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Worksheet B Illustrated. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing late tax returns 1 2000 2001   2 Enter the decedent's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 2 $17,259 $14,295   3 Enter the decedent's total tax. Filing late tax returns See the instructions. Filing late tax returns 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing late tax returns See the instructions. Filing late tax returns 4 3,532 3,109   5 Subtract line 4 from line 3. Filing late tax returns 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions for line 2. Filing late tax returns 6 29,025 29,850   7 Enter the surviving spouse's total tax. Filing late tax returns See the instructions. Filing late tax returns 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing late tax returns 8 0 0   9 Subtract line 8 from line 7. Filing late tax returns 9 5,277 5,391   10 Add lines 5 and 9. Filing late tax returns 10 7,868 7,532   11 Enter the total tax from the joint return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 11 10,789 9,728   12 Add lines 4 and 8. Filing late tax returns 12 3,532 3,109   13 Subtract line 12 from line 11. Filing late tax returns 13 7,257 6,619   14 Divide line 5 by line 10. Filing late tax returns Enter the result as a decimal. Filing late tax returns 14 . Filing late tax returns 329 . Filing late tax returns 284   15 Tax to be forgiven. Filing late tax returns Multiply line 13 by line 14 and enter the result. Filing late tax returns 15 $2,388 $1,880   Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Filing late tax returns They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Filing late tax returns The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Filing late tax returns After the husband died, his estate received income of $4,000. Filing late tax returns Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Filing late tax returns This net profit is exempt from income tax as explained earlier under Income received after date of death. Filing late tax returns The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Filing late tax returns To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Filing late tax returns She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Filing late tax returns To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Filing late tax returns To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Filing late tax returns   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Filing late tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing late tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing late tax returns 1 Minimum relief amount. Filing late tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing late tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Filing late tax returns 3 0     4 Add lines 2 and 3. Filing late tax returns 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 5 1,000     6 Add lines 4 and 5. Filing late tax returns 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Filing late tax returns 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Filing late tax returns 8 435     9 Tax on exempt income. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing late tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing late tax returns 10 4,268     11 Add lines 9 and 10. Filing late tax returns 11 $4,543 12 Additional payment allowed. Filing late tax returns If line 11 is $10,000 or more, enter -0- and stop here. Filing late tax returns No additional amount is allowed as a tax payment. Filing late tax returns Otherwise, subtract line 11 from line 1 and enter the result. Filing late tax returns 12 $5,457 Note. Filing late tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing late tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing late tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing late tax returns Write "Sec. Filing late tax returns 692(d)(2) Payment" and the amount to the right of the entry space. Filing late tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing late tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing late tax returns Write “Sec. Filing late tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing late tax returns Worksheet C Illustrated. Filing late tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing late tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing late tax returns 1 Minimum relief amount. Filing late tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing late tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Filing late tax returns 3 0     4 Add lines 2 and 3. Filing late tax returns 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 5 1,000     6 Add lines 4 and 5. Filing late tax returns 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Filing late tax returns 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Filing late tax returns 8 435     9 Tax on exempt income. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing late tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing late tax returns 10 4,268     11 Add lines 9 and 10. Filing late tax returns 11 $4,543 12 Additional payment allowed. Filing late tax returns If line 11 is $10,000 or more, enter -0- and stop here. Filing late tax returns No additional amount is allowed as a tax payment. Filing late tax returns Otherwise, subtract line 11 from line 1 and enter the result. Filing late tax returns 12 $5,457 Note. Filing late tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing late tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing late tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing late tax returns Write "Sec. Filing late tax returns 692(d)(2) Payment" and the amount to the right of the entry space. Filing late tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing late tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing late tax returns Write “Sec. Filing late tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing late tax returns Additional Worksheets The following additional worksheets are provided for your convenience. Filing late tax returns Worksheet A. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Filing late tax returns 1       2 Enter the total tax from the decedent's income tax return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Filing late tax returns (These taxes are not eligible for forgiveness. Filing late tax returns )           a Self-employment tax. Filing late tax returns 3a         b Social security and Medicare tax on tip income not reported to employer. Filing late tax returns 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing late tax returns 3c         d Tax on excess accumulation in qualified retirement plans. Filing late tax returns 3d         e Household employment taxes. Filing late tax returns 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing late tax returns 3f         g Tax on golden parachute payments. Filing late tax returns 3g       4 Add lines 3a through 3g. Filing late tax returns 4       5 Tax to be forgiven. Filing late tax returns Subtract line 4 from line 2. Filing late tax returns 5       Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Worksheet A. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Filing late tax returns 1       2 Enter the total tax from the decedent's income tax return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Filing late tax returns (These taxes are not eligible for forgiveness. Filing late tax returns )           a Self-employment tax. Filing late tax returns 3a         b Social security and Medicare tax on tip income not reported to employer. Filing late tax returns 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing late tax returns 3c         d Tax on excess accumulation in qualified retirement plans. Filing late tax returns 3d         e Household employment taxes. Filing late tax returns 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing late tax returns 3f         g Tax on golden parachute payments. Filing late tax returns 3g       4 Add lines 3a through 3g. Filing late tax returns 4       5 Tax to be forgiven. Filing late tax returns Subtract line 4 from line 2. Filing late tax returns 5       Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Worksheet B. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing late tax returns 1       2 Enter the decedent's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 2       3 Enter the decedent's total tax. Filing late tax returns See the instructions. Filing late tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing late tax returns See the instructions. Filing late tax returns 4       5 Subtract line 4 from line 3. Filing late tax returns 5       6 Enter the surviving spouse's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 6       7 Enter the surviving spouse's total tax. Filing late tax returns See the instructions. Filing late tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing late tax returns 8       9 Subtract line 8 from line 7. Filing late tax returns 9       10 Add lines 5 and 9. Filing late tax returns 10       11 Enter the total tax from the joint return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 11       12 Add lines 4 and 8. Filing late tax returns 12       13 Subtract line 12 from line 11. Filing late tax returns 13       14 Divide line 5 by line 10. Filing late tax returns Enter the result as a decimal. Filing late tax returns 14       15 Tax to be forgiven. Filing late tax returns Multiply line 13 by line 14 and enter the result. Filing late tax returns 15       Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Worksheet B. Filing late tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing late tax returns 1       2 Enter the decedent's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 2       3 Enter the decedent's total tax. Filing late tax returns See the instructions. Filing late tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing late tax returns See the instructions. Filing late tax returns 4       5 Subtract line 4 from line 3. Filing late tax returns 5       6 Enter the surviving spouse's taxable income. Filing late tax returns Figure taxable income as if a separate return had been filed. Filing late tax returns See the instructions. Filing late tax returns 6       7 Enter the surviving spouse's total tax. Filing late tax returns See the instructions. Filing late tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing late tax returns 8       9 Subtract line 8 from line 7. Filing late tax returns 9       10 Add lines 5 and 9. Filing late tax returns 10       11 Enter the total tax from the joint return. Filing late tax returns See Table 1 on page 5 for the line number for years before 2002. Filing late tax returns 11       12 Add lines 4 and 8. Filing late tax returns 12       13 Subtract line 12 from line 11. Filing late tax returns 13       14 Divide line 5 by line 10. Filing late tax returns Enter the result as a decimal. Filing late tax returns 14       15 Tax to be forgiven. Filing late tax returns Multiply line 13 by line 14 and enter the result. Filing late tax returns 15       Note. Filing late tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing late tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing late tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing late tax returns The IRS will determine the amount to be refunded. Filing late tax returns Worksheet C. Filing late tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Filing late tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing late tax returns 1 Minimum tax forgiveness. Filing late tax returns Note. Filing late tax returns Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing late tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing late tax returns 3       4 Add lines 2 and 3. Filing late tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 5       6 Add lines 4 and 5. Filing late tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing late tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing late tax returns 8       9 Tax on exempt income. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing late tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing late tax returns 10       11 Add lines 9 and 10. Filing late tax returns 11   12 Additional payment allowed. Filing late tax returns If line 11 is $10,000 or more, enter -0- and stop here. Filing late tax returns No additional amount is allowed as a tax payment. Filing late tax returns Otherwise, subtract line 11 from line 1 and enter the result. Filing late tax returns 12   Note. Filing late tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing late tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing late tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing late tax returns Write "Sec. Filing late tax returns 692(d)(2) Payment" and the amount to the right of the entry space. Filing late tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing late tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing late tax returns Write “Sec. Filing late tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing late tax returns Worksheet C. Filing late tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Filing late tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing late tax returns 1 Minimum tax forgiveness. Filing late tax returns Note. Filing late tax returns Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing late tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing late tax returns 3       4 Add lines 2 and 3. Filing late tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing late tax returns (See Income received after date of death on page 5. Filing late tax returns ) 5       6 Add lines 4 and 5. Filing late tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing late tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing late tax returns 8       9 Tax on exempt income. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing late tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing late tax returns 10       11 Add lines 9 and 10. Filing late tax returns 11   12 Additional payment allowed. Filing late tax returns If line 11 is $10,000 or more, enter -0- and stop here. Filing late tax returns No additional amount is allowed as a tax payment. Filing late tax returns Otherwise, subtract line 11 from line 1 and enter the result. Filing late tax returns 12   Note. Filing late tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing late tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing late tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing late tax returns Write "Sec. Filing late tax returns 692(d)(2) Payment" and the amount to the right of the entry space. Filing late tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing late tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing late tax returns Write “Sec. Filing late tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing late tax returns How To Get Tax Help Special IRS assistance. Filing late tax returns   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Filing late tax returns We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Filing late tax returns Call 1–866–562–5227 Monday through Friday In English–7 a. Filing late tax returns m. Filing late tax returns to 10 p. Filing late tax returns m. Filing late tax returns local time In Spanish–8 a. Filing late tax returns m. Filing late tax returns to 9:30 p. Filing late tax returns m. Filing late tax returns local time   The IRS web site at www. Filing late tax returns irs. Filing late tax returns gov has notices and other tax relief information. Filing late tax returns Check it periodically for any new guidance or to see if Congress has enacted new legislation. Filing late tax returns   Business taxpayers affected by the attacks can e-mail their questions to corp. Filing late tax returns disaster. Filing late tax returns relief@irs. Filing late tax returns gov. Filing late tax returns   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Filing late tax returns fema. Filing late tax returns gov. Filing late tax returns Other help from the IRS. Filing late tax returns   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Filing late tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. Filing late tax returns Contacting your Taxpayer Advocate. Filing late tax returns   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Filing late tax returns   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Filing late tax returns While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Filing late tax returns   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Filing late tax returns Call the IRS at 1–800–829–1040. Filing late tax returns Call, write, or fax the Taxpayer Advocate office in your area. Filing late tax returns Call 1–800–829–4059 if you are a TTY/TDD user. Filing late tax returns   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Filing late tax returns Free tax services. Filing late tax returns   To find out what services are available, get Publication 910, Guide to Free Tax Services. Filing late tax returns It contains a list of free tax publications and an index of tax topics. Filing late tax returns It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Filing late tax returns Personal computer. Filing late tax returns With your personal computer and modem, you can access the IRS on the Internet at www. Filing late tax returns irs. Filing late tax returns gov. Filing late tax returns While visiting our web site, you can: Find answers to questions you may have. Filing late tax returns Download forms and publications or search for forms and pub
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The Filing Late Tax Returns

Filing late tax returns Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Filing late tax returns Lifetime learning credit, Academic period. Filing late tax returns Student loan interest deduction, Academic period. Filing late tax returns Tuition and fees deduction, Academic period. Filing late tax returns Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Filing late tax returns Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Filing late tax returns On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Filing late tax returns Tuition reduction, Tuition reduction. Filing late tax returns Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Filing late tax returns Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Filing late tax returns Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Filing late tax returns Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Filing late tax returns Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Filing late tax returns Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Filing late tax returns Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Filing late tax returns Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Filing late tax returns Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Filing late tax returns Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Filing late tax returns Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Filing late tax returns , Allocating your reimbursements for meals. Filing late tax returns Indefinite absence, Education during indefinite absence. Filing late tax returns Maintaining skills vs. Filing late tax returns qualifying for new job, Maintaining skills vs. Filing late tax returns qualifying for new job. Filing late tax returns Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Filing late tax returns Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Filing late tax returns Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Filing late tax returns Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Filing late tax returns Tax-free educational assistance, Tax-free educational assistance. Filing late tax returns Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Filing late tax returns Transportation expenses, Transportation Expenses, Using your car. Filing late tax returns Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Filing late tax returns Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Filing late tax returns Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Filing late tax returns Lifetime learning credit, Comprehensive or bundled fees. Filing late tax returns Tuition and fees deduction, Comprehensive or bundled fees. Filing late tax returns Consolidated loans used to refinance student loans, Interest on refinanced student loans. Filing late tax returns Conventions outside U. Filing late tax returns S. Filing late tax returns , Cruises and conventions. Filing late tax returns Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Filing late tax returns Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Filing late tax returns On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Filing late tax returns Figuring the limit (Worksheet 6-2), Figuring the limit. Filing late tax returns Contributions to, Contributions, Figuring and reporting the additional tax. Filing late tax returns Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Filing late tax returns Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Filing late tax returns , MAGI when using Form 1040NR-EZ. Filing late tax returns Worksheet 6-1, Worksheet 7-1. Filing late tax returns MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Filing late tax returns Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Filing late tax returns Worksheet 7-3 to figure, Worksheet 7-3. Filing late tax returns Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Filing late tax returns D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Filing late tax returns , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Filing late tax returns Lifetime learning credit, Expenses paid by dependent. Filing late tax returns Tuition and fees deduction, Expenses paid under divorce decree. Filing late tax returns Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Filing late tax returns Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Filing late tax returns Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Filing late tax returns Claiming dependent's exemption, Dependent for whom you claim an exemption. Filing late tax returns Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Filing late tax returns Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Filing late tax returns , MAGI when using Form 1040. Filing late tax returns Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Filing late tax returns Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Filing late tax returns Cancellation of student loan, Eligible educational institution. Filing late tax returns Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Filing late tax returns Education savings bond program, Eligible educational institution. Filing late tax returns Lifetime learning credit, Eligible educational institution. Filing late tax returns Qualified tuition program (QTP), Eligible educational institution. Filing late tax returns Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Filing late tax returns , Eligible educational institution. Filing late tax returns Student loan cancellation, Eligible educational institution. Filing late tax returns Student loan interest deduction, Eligible educational institution. Filing late tax returns Tuition and fees deduction, Eligible educational institution. Filing late tax returns Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Filing late tax returns Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Filing late tax returns Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Filing late tax returns ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Filing late tax returns Excess expenses, accountable plan, Excess expenses. Filing late tax returns , Allocating your reimbursements for meals. Filing late tax returns Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Filing late tax returns Qualified tuition program (QTP), Members of the beneficiary's family. Filing late tax returns Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Filing late tax returns , Form 1098-E. Filing late tax returns Form 1098-T, Reminders American opportunity credit, Form 1098-T. Filing late tax returns Lifetime learning credit, Form 1098-T. Filing late tax returns Tuition and fees deduction, Form 1098-T. Filing late tax returns Form 1099-Q Coverdell ESA, Exceptions. Filing late tax returns , Earnings and basis. Filing late tax returns Qualified tuition program (QTP), Earnings and return of investment. Filing late tax returns Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Filing late tax returns , Form 2106 or 2106-EZ. Filing late tax returns Form 2106-EZ, 50% limit on meals. Filing late tax returns , Form 2106 or 2106-EZ. Filing late tax returns , Using Form 2106-EZ. Filing late tax returns Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Filing late tax returns Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Filing late tax returns Form 8815, MAGI when using Form 1040. Filing late tax returns , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Filing late tax returns , Form 1098-T. Filing late tax returns , Form 1098-E. Filing late tax returns , Form 1098-T. Filing late tax returns Free tax services, Free help with your tax return. Filing late tax returns Fulbright grants, Fulbright Grants G Glossary, Glossary. Filing late tax returns , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Filing late tax returns Coverdell ESA, Half-time student. Filing late tax returns Early distributions from IRAs, Half-time student. Filing late tax returns Student loan interest deduction, Enrolled at least half-time. Filing late tax returns Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Filing late tax returns Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Filing late tax returns Academic period, Academic period. Filing late tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Filing late tax returns Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Filing late tax returns Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Filing late tax returns Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Filing late tax returns Worksheet 3-1, MAGI when using Form 1040. Filing late tax returns Overview (Table 3-1), Table 3-1. Filing late tax returns Overview of the Lifetime Learning Credit Phaseout, Phaseout. Filing late tax returns Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Filing late tax returns Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Filing late tax returns Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Filing late tax returns Origination fees on student loan, Loan origination fee. Filing late tax returns Qualified education expenses paid with American opportunity credit, Academic period. Filing late tax returns Lifetime learning credit, Paid with borrowed funds. Filing late tax returns Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Filing late tax returns M Mileage deduction for work-related education, What's New, Using your car. Filing late tax returns Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Filing late tax returns , MAGI when using Form 1040NR-EZ. Filing late tax returns Worksheet 6-1, Worksheet 7-1. Filing late tax returns MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Filing late tax returns , MAGI when using Form 1040. Filing late tax returns Lifetime learning credit, Modified adjusted gross income (MAGI). Filing late tax returns Worksheet 3-1, MAGI when using Form 1040. Filing late tax returns Student loan interest deduction, Modified adjusted gross income (MAGI). Filing late tax returns Table 4-2, Table 4-2. Filing late tax returns Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Filing late tax returns Table 6-2, Table 6-2. Filing late tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Filing late tax returns MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Filing late tax returns , Exceptions. Filing late tax returns Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Filing late tax returns , Coordination with Pell grants and other scholarships. Filing late tax returns Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Filing late tax returns Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Filing late tax returns Student loan interest deduction, Phaseout. Filing late tax returns , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Filing late tax returns Education savings bond program, Adjusted qualified education expenses. Filing late tax returns Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Filing late tax returns Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Filing late tax returns Education savings bond program, Qualified education expenses. Filing late tax returns Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Filing late tax returns Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Filing late tax returns Qualified tuition program (QTP), Qualified education expenses. Filing late tax returns Scholarships and fellowships, Qualified education expenses. Filing late tax returns Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Filing late tax returns Qualified student loans, Qualified Student Loan, Qualified employer plan. Filing late tax returns Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. Filing late tax returns Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Filing late tax returns Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Filing late tax returns Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Filing late tax returns Taxable earnings, Taxable earnings. Filing late tax returns Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Filing late tax returns S. Filing late tax returns savings bonds, Qualified U. Filing late tax returns S. Filing late tax returns savings bonds. Filing late tax returns Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Filing late tax returns Lifetime learning credit, Credit recapture. Filing late tax returns Tuition and fees deduction, Credit recapture. Filing late tax returns Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Filing late tax returns Refinanced student loans, Interest on refinanced student loans. Filing late tax returns , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Filing late tax returns Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Filing late tax returns Related persons Coverdell ESA, Members of the beneficiary's family. Filing late tax returns Qualified tuition program (QTP), Members of the beneficiary's family. Filing late tax returns Student loan interest deduction, Related person. Filing late tax returns Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Filing late tax returns , Figuring and reporting the additional tax. Filing late tax returns , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Filing late tax returns Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. Filing late tax returns , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. Filing late tax returns Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. Filing late tax returns , Coordination with Pell grants and other scholarships. Filing late tax returns , Coordination with Pell grants and other scholarships. Filing late tax returns Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Filing late tax returns , Eligible educational institution. Filing late tax returns Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Filing late tax returns Qualified education expenses, Qualified education expenses. Filing late tax returns Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Filing late tax returns Education savings bond program, Qualified education expenses. Filing late tax returns Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Filing late tax returns Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Filing late tax returns Standard mileage rate Work-related education, What's New, Using your car. Filing late tax returns State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Filing late tax returns Section 501(c)(3) organizations, Section 501(c)(3) organization. Filing late tax returns Student loan interest deduction Academic period, Academic period. Filing late tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. Filing late tax returns Eligible student, Eligible student. Filing late tax returns Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Filing late tax returns , Which Worksheet To Use Table 4-2, Table 4-2. Filing late tax returns Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Filing late tax returns , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. Filing late tax returns Qualified student loans, Qualified Student Loan, Qualified employer plan. Filing late tax returns Reasonable period of time, Reasonable period of time. Filing late tax returns Related persons, Related person. Filing late tax returns Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Filing late tax returns When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Filing late tax returns Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Filing late tax returns Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Filing late tax returns Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Filing late tax returns Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Filing late tax returns Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Filing late tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Filing late tax returns Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Filing late tax returns Coverdell ESA, Adjusted qualified education expenses. Filing late tax returns Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Filing late tax returns Lifetime learning credit, Tax-free educational assistance. Filing late tax returns Qualified tuition program (QTP), Adjusted qualified education expenses. Filing late tax returns Tuition and fees deduction, Tax-free educational assistance. Filing late tax returns Work-related education, Tax-free educational assistance. Filing late tax returns Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Filing late tax returns Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Filing late tax returns Travel expenses 50% limit on meals, 50% limit on meals. Filing late tax returns Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Filing late tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Filing late tax returns Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Filing late tax returns Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Filing late tax returns Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Filing late tax returns Table 6-2, Table 6-2. Filing late tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Filing late tax returns MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Filing late tax returns Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Filing late tax returns Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Filing late tax returns Tax-free educational assistance, Tax-free educational assistance. Filing late tax returns Tuition reduction American opportunity credit, Tuition reduction. Filing late tax returns Lifetime learning credit, Tuition reduction. Filing late tax returns Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Filing late tax returns U U. Filing late tax returns S. Filing late tax returns savings bonds, Qualified U. Filing late tax returns S. Filing late tax returns savings bonds. Filing late tax returns Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Filing late tax returns V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Filing late tax returns W Withholding, Analyzing your tax withholding. Filing late tax returns Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Filing late tax returns Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Filing late tax returns MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Filing late tax returns MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Filing late tax returns Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Filing late tax returns Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Filing late tax returns Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Filing late tax returns Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Filing late tax returns Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Filing late tax returns MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications