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Fillable Tax Forms 2011

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Fillable Tax Forms 2011

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

Video de YouTube del IRS : 
Consejo Tributario: Phishing-Malware

IR-2014-39SP, 28 de marzo de 2014

WASHINGTON — El Servicio de Impuestos Internos (IRS) alertó hoy al público de una nueva estafa por correo electrónico que pesca información usando la práctica conocida como "phishing".  Los correos electrónicos parecen provenir del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés), e incluyen números de casos ficticios.

Los emails falsos pudieran incluir el siguiente mensaje: Su ingreso reportado del 2013 ha sido seleccionado para una revisión debido a un error del procesamiento de documentos. Su caso ha sido referido al Servicio del Defensor del Contribuyente para asistencia con su resolución. Para evitar demoras en el procesamiento de su presentación del 2013, contacte al Servicio del Defensor del Contribuyente para asistencia con la resolución.

Al destinatario se le indica que haga clic en enlaces que supuestamente proveen información sobre el "defensor" asignado al caso o donde se les permite "revisar el ingreso reportado". Los enlaces conllevan a páginas web que solicitan información personal.

Los contribuyentes que reciben estos mensajes no deben responder al correo electrónico ni hacer clic en los enlaces. Sin embargo, deben reenviar las estafas por correo electrónico a phishing@irs.gov. Para más información, visite la página del IRS acerca de Phishing.

El Servicio del Defensor del Contribuyente es una organización legítima del IRS que ayuda a los contribuyentes a resolver asuntos de impuestos federales que no han sido resueltos mediante los canales normales de la agencia.  El IRS, incluyendo al Servicio del Defensor al Contribuyente no inicia contacto con los contribuyentes a través de correo electrónico, textos, ni mediante ningún tipo de red social.

‪Para más información acerca de estafas a las que estar alerta vea la lista de la “Docena Sucia” en IRS.gov.

Page Last Reviewed or Updated: 28-Mar-2014

The Fillable Tax Forms 2011

Fillable tax forms 2011 7. Fillable tax forms 2011   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Fillable tax forms 2011 The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Fillable tax forms 2011 The person providing the voyage (the operator of the vessel) is liable for the tax. Fillable tax forms 2011 Voyage. Fillable tax forms 2011   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Fillable tax forms 2011 The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Fillable tax forms 2011 The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Fillable tax forms 2011 Passenger. Fillable tax forms 2011   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Fillable tax forms 2011 Example 1. Fillable tax forms 2011 John Smith works as a guest lecturer. Fillable tax forms 2011 The cruise line hired him for the benefit of the passengers. Fillable tax forms 2011 Therefore, he is engaged in the business of the vessel and is not a passenger. Fillable tax forms 2011 Example 2. Fillable tax forms 2011 Marian Green is a travel agent. Fillable tax forms 2011 She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Fillable tax forms 2011 She is a passenger. Fillable tax forms 2011 Taxable situations. Fillable tax forms 2011   There are two taxable situations. Fillable tax forms 2011 The first situation involves voyages on commercial passenger vessels extending over one or more nights. Fillable tax forms 2011 A voyage extends over one or more nights if it extends for more than 24 hours. Fillable tax forms 2011 A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Fillable tax forms 2011   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Fillable tax forms 2011 Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Fillable tax forms 2011 45 statute miles) from low tide on the coastline. Fillable tax forms 2011 If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Fillable tax forms 2011 The tax applies regardless of the duration of the voyage. Fillable tax forms 2011 A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Fillable tax forms 2011 Exemptions. Fillable tax forms 2011   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Fillable tax forms 2011 Prev  Up  Next   Home   More Online Publications