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Free Efile 1040ez

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Free Efile 1040ez

Free efile 1040ez 2. Free efile 1040ez   American Opportunity Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible StudentException. Free efile 1040ez Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Refundable Part of Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Free efile 1040ez They are the American opportunity credit (this chapter) and the lifetime learning credit ( chapter 3 ). Free efile 1040ez This chapter explains: Who can claim the American opportunity credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Free efile 1040ez What is the tax benefit of the American opportunity credit. Free efile 1040ez   For the tax year, you may be able to claim an American opportunity credit of up to $2,500 for qualified education expenses paid for each eligible student. Free efile 1040ez   A tax credit reduces the amount of income tax you may have to pay. Free efile 1040ez Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Free efile 1040ez Forty percent of the American opportunity credit may be refundable. Free efile 1040ez This means that if the refundable portion of your credit is more than your tax, the excess will be refunded to you. Free efile 1040ez   Your allowable American opportunity credit may be limited by the amount of your income. Free efile 1040ez Also, the nonrefundable part of the credit may be limited by the amount of your tax. Free efile 1040ez Overview of the American opportunity credit. Free efile 1040ez   See Table 2-1, Overview of the American Opportunity Credit , for the basics of this credit. Free efile 1040ez The details are discussed in this chapter. Free efile 1040ez Can you claim more than one education credit this year. Free efile 1040ez   For each student, you can elect for any year only one of the credits. Free efile 1040ez For example, if you elect to take the American opportunity credit for a child on your 2013 tax return, you cannot use that same child's qualified education expenses to figure the lifetime learning credit for 2013. Free efile 1040ez   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity credit on a per-student, per-year basis. Free efile 1040ez If you pay qualified education expenses for a student (or students) for whom you do not claim the American opportunity credit, you can use the adjusted qualified education expenses of that student (or those students) in figuring your lifetime learning credit. Free efile 1040ez This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Free efile 1040ez Differences between the American opportunity and lifetime learning credits. Free efile 1040ez   There are several differences between these two credits. Free efile 1040ez For example, you can claim the American opportunity credit based on the same student's expenses for no more than 4 tax years, which includes any tax years you claimed the Hope Scholarship Credit for that student. Free efile 1040ez However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Free efile 1040ez The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Free efile 1040ez If you claim the American opportunity credit for any student, you can choose between using that student's adjusted qualified education expenses for the American opportunity credit or the lifetime learning credit. Free efile 1040ez If you have the choice, the American opportunity credit will always be greater than the lifetime learning credit. Free efile 1040ez Table 2-1. Free efile 1040ez Overview of the American Opportunity Credit Maximum credit Up to $2,500 credit per eligible student Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) Hope Scholarship Credit was claimed) Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period that begins during the tax year Felony drug conviction As of the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Can You Claim the Credit The following rules will help you determine if you are eligible to claim the American opportunity credit on your tax return. Free efile 1040ez Who Can Claim the Credit Generally, you can claim the American opportunity credit if all three of the following requirements are met. Free efile 1040ez You pay qualified education expenses of higher education. Free efile 1040ez You pay the education expenses for an eligible student. Free efile 1040ez The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Free efile 1040ez Student qualifications. Free efile 1040ez   Generally, you can take the American opportunity credit for a student only if all of the following four requirements are met. Free efile 1040ez As of the beginning of 2013, the student had not completed the first four years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. Free efile 1040ez For this purpose, do not include academic credit awarded solely because of the student's performance on proficiency examinations. Free efile 1040ez Neither the American opportunity credit nor the Hope Scholarship Credit has been claimed (by you or anyone else) for this student for any four tax years before 2013. Free efile 1040ez If the American opportunity credit (and Hope Scholarship Credit) has been claimed for this student for any three or fewer tax years before 2013, this requirement is met. Free efile 1040ez For at least one academic period beginning (or treated as beginning) in 2013, the student both: Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and Carried at least one-half the normal full-time workload for his or her course of study. Free efile 1040ez The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Free efile 1040ez However, the standard may not be lower than any of those established by the U. Free efile 1040ez S. Free efile 1040ez Department of Education under the Higher Education Act of 1965. Free efile 1040ez For purposes of whether the student satisfies this third requirement for 2013, treat an academic period beginning in the first three months of 2014 as if it began in 2013 if qualified education expenses for the student were paid in 2013 for that academic period. Free efile 1040ez See Prepaid expenses, later. Free efile 1040ez As of the end of 2013, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance. Free efile 1040ez Example 1. Free efile 1040ez Sharon was eligible for the Hope Scholarship Credit for 2007 and 2008 and for the American opportunity credit for 2010 and 2012. Free efile 1040ez Her parents claimed the Hope Scholarship Credit for Sharon on their tax returns for 2007 and 2008 and claimed the American opportunity credit for Sharon on their 2010 tax return. Free efile 1040ez Sharon claimed the American opportunity credit on her 2012 tax return. Free efile 1040ez The American opportunity credit and Hope Scholarship Credit have been claimed for Sharon for four tax years before 2013. Free efile 1040ez Therefore, the American opportunity credit cannot be claimed by Sharon for 2013. Free efile 1040ez If Sharon were to file Form 8863 for 2013, she would check “Yes” for Part III, line 23, and would be eligible to claim only the lifetime learning credit. Free efile 1040ez Example 2. Free efile 1040ez Wilbert was eligible for the American opportunity credit for 2009, 2010, 2011, and 2013. Free efile 1040ez His parents claimed the American opportunity credit for Wilbert on their tax returns for 2009, 2010, and 2011. Free efile 1040ez No one claimed an American opportunity credit or Hope Scholarship Credit for Wilbert for any other tax year. Free efile 1040ez The American opportunity credit and Hope Scholarship Credit have been claimed for Wilbert for only three tax years before 2013. Free efile 1040ez Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. Free efile 1040ez If Wilbert were to file Form 8863 for 2013, he would check “No” for Part III, line 23. Free efile 1040ez If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit. Free efile 1040ez Example 3. Free efile 1040ez Glenda enrolls on a full-time basis in a degree program for the 2014 Spring semester, which begins in January 2014. Free efile 1040ez Glenda pays her tuition for the 2014 Spring semester in December 2013. Free efile 1040ez Because the tuition Glenda paid in 2013 relates to an academic period that begins in the first 3 months of 2014, her eligibility to claim an American opportunity credit in 2013 is determined as if the 2014 Spring semester began in 2013. Free efile 1040ez If the requirements above are not met for any student, you cannot take the American opportunity credit for that student. Free efile 1040ez You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Free efile 1040ez Note. Free efile 1040ez Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Free efile 1040ez “Qualified education expenses” are defined later under Qualified Education Expenses . Free efile 1040ez “Eligible students” are defined later under Who Is an Eligible Student . Free efile 1040ez A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Free efile 1040ez You may find Figure 2-1, Can You Claim the American Opportunity Credit for 2013 , later, helpful in determining if you can claim an American opportunity credit on your tax return. Free efile 1040ez This image is too large to be displayed in the current screen. Free efile 1040ez Please click the link to view the image. Free efile 1040ez Figure 2-1 Can you claim the American opportunity credit for 2012? Who Cannot Claim the Credit You cannot claim the American opportunity credit for 2013 if any of the following apply. Free efile 1040ez Your filing status is married filing separately. Free efile 1040ez You are listed as a dependent on another person's tax return (such as your parents'). Free efile 1040ez See Who Can Claim a Dependent's Expenses , later. Free efile 1040ez Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more in the case of a joint return). Free efile 1040ez MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Free efile 1040ez You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Free efile 1040ez More information on nonresident aliens can be found in Publication 519, U. Free efile 1040ez S. Free efile 1040ez Tax Guide for Aliens. Free efile 1040ez What Expenses Qualify The American opportunity credit is based on adjusted qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Free efile 1040ez Generally, the credit is allowed for adjusted qualified education expenses paid in 2013 for an academic period beginning in 2013 or beginning in the first three months of 2014. Free efile 1040ez For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning January 2014, you can use that $1,500 in figuring your 2013 credit. Free efile 1040ez Academic period. Free efile 1040ez   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Free efile 1040ez In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Free efile 1040ez Paid with borrowed funds. Free efile 1040ez   You can claim an American opportunity credit for qualified education expenses paid with the proceeds of a loan. Free efile 1040ez Use the expenses to figure the American opportunity credit for the year in which the expenses are paid, not the year in which the loan is repaid. Free efile 1040ez Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Free efile 1040ez Student withdraws from class(es). Free efile 1040ez   You can claim an American opportunity credit for qualified education expenses not refunded when a student withdraws. Free efile 1040ez Qualified Education Expenses For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Free efile 1040ez Eligible educational institution. Free efile 1040ez   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free efile 1040ez S. Free efile 1040ez Department of Education. Free efile 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free efile 1040ez The educational institution should be able to tell you if it is an eligible educational institution. Free efile 1040ez   Certain educational institutions located outside the United States also participate in the U. Free efile 1040ez S. Free efile 1040ez Department of Education's Federal Student Aid (FSA) programs. Free efile 1040ez Related expenses. Free efile 1040ez   Student-activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance. Free efile 1040ez   However, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution. Free efile 1040ez Prepaid expenses. Free efile 1040ez   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Free efile 1040ez See Academic period, earlier. Free efile 1040ez For example, if you pay $2,000 in December 2013, for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Free efile 1040ez    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Free efile 1040ez   In the following examples, assume that each student is an eligible student at an eligible educational institution. Free efile 1040ez Example 1. Free efile 1040ez Jefferson is a sophomore in University V's degree program in dentistry. Free efile 1040ez This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Free efile 1040ez Because the equipment rental is needed for his course of study, Jefferson's equipment rental fee is a qualified expense. Free efile 1040ez Example 2. Free efile 1040ez Grace and William, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Free efile 1040ez The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Free efile 1040ez William bought his books from a friend; Grace bought hers at College W's bookstore. Free efile 1040ez Both are qualified education expenses for the American opportunity credit. Free efile 1040ez Example 3. Free efile 1040ez When Kelly enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Free efile 1040ez This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Free efile 1040ez No portion of the fee covers personal expenses. Free efile 1040ez Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense. Free efile 1040ez No Double Benefit Allowed You cannot do any of the following. Free efile 1040ez Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an American opportunity credit based on those same expenses. Free efile 1040ez Claim an American opportunity credit in the same year that you are claiming a tuition and fees deduction for the same student. Free efile 1040ez Claim an American opportunity credit for any student and use any of that student's expenses in figuring your lifetime learning credit. Free efile 1040ez Figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP) using the same expenses you used to figure the American opportunity credit. Free efile 1040ez See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Free efile 1040ez Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Free efile 1040ez See Adjustments to Qualified Education Expenses, next. Free efile 1040ez Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Free efile 1040ez The result is the amount of adjusted qualified education expenses for each student. Free efile 1040ez Tax-free educational assistance. Free efile 1040ez   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Free efile 1040ez See Academic period, earlier. Free efile 1040ez   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Free efile 1040ez This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Free efile 1040ez   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Free efile 1040ez If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Free efile 1040ez   Tax-free educational assistance includes: The tax-free parts of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Free efile 1040ez Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free efile 1040ez Generally, any scholarship or fellowship is treated as tax free. Free efile 1040ez However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Free efile 1040ez The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free efile 1040ez The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free efile 1040ez You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Free efile 1040ez For examples, see Coordination with Pell grants and other scholarships, later. Free efile 1040ez Refunds. Free efile 1040ez   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Free efile 1040ez Some tax-free educational assistance received after 2013 may be treated as a refund. Free efile 1040ez See Tax-free educational assistance, earlier. Free efile 1040ez Refunds received in 2013. Free efile 1040ez   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Free efile 1040ez Refunds received after 2013 but before your income tax return is filed. Free efile 1040ez   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Free efile 1040ez Refunds received after 2013 and after your income tax return is filed. Free efile 1040ez   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Free efile 1040ez See Credit recapture, next. Free efile 1040ez Credit recapture. Free efile 1040ez    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Free efile 1040ez You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Free efile 1040ez You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you claimed the refigured credit(s). Free efile 1040ez Include that amount as an additional tax for the year the refund or tax-free assistance was received. Free efile 1040ez Example. Free efile 1040ez   You paid $7,000 tuition and fees in August 2013, and your child began college in September 2013. Free efile 1040ez You filed your 2013 tax return on February 17, 2014, and claimed an American opportunity credit of $2,500. Free efile 1040ez After you filed your return, you received a refund of $4,000. Free efile 1040ez You must refigure your 2013 American opportunity credit using $3,000 of qualified education expenses instead of $7,000. Free efile 1040ez The refigured credit is $2,250. Free efile 1040ez The increase to your tax liability is also $250. Free efile 1040ez Include the difference of $250 as additional tax on your 2014 tax return. Free efile 1040ez See the instructions for your 2014 income tax return to determine where to include this tax. Free efile 1040ez If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Free efile 1040ez Amounts that do not reduce qualified education expenses. Free efile 1040ez   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Free efile 1040ez   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Free efile 1040ez The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free efile 1040ez The use of the money is not restricted. Free efile 1040ez Example 1. Free efile 1040ez Joan paid $3,000 for tuition and $5,000 for room and board at University X. Free efile 1040ez The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Free efile 1040ez To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Free efile 1040ez The terms of the scholarship state that it can be used to pay any of Joan's college expenses. Free efile 1040ez University X applies the $2,000 scholarship against Joan's $8,000 total bill, and Joan pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Free efile 1040ez Joan does not report any portion of the scholarship as income on her tax return. Free efile 1040ez In figuring the amount of either education credit (American opportunity or lifetime learning), Joan must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Free efile 1040ez The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Free efile 1040ez Joan is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship). Free efile 1040ez Example 2. Free efile 1040ez The facts are the same as in Example 1, except that Joan reports her entire scholarship as income on her tax return. Free efile 1040ez Because Joan reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Free efile 1040ez Joan is treated as having paid $3,000 in qualified education expenses. Free efile 1040ez Coordination with Pell grants and other scholarships. Free efile 1040ez   In some cases, you may be able to reduce your tax liability by including scholarships in income. Free efile 1040ez If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Free efile 1040ez The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Free efile 1040ez Example 1—No scholarship. Free efile 1040ez Bill Pass, age 28 and unmarried, enrolled full-time in 2013 as a first-year student at a local college to earn a degree in law enforcement. Free efile 1040ez This was his first year of postsecondary education. Free efile 1040ez During 2013, he paid $5,600 for his qualified education expenses and $4,400 for his room and board for the fall 2013 semester. Free efile 1040ez He and the college meet all the requirements for the American opportunity credit. Free efile 1040ez Bill's AGI and his MAGI, for purposes of figuring his credit, are $30,000. Free efile 1040ez Bill takes the standard deduction of $5,950 and personal exemption of $3,800, reducing his AGI to taxable income of $20,250. Free efile 1040ez His income tax liability, before credits, is $2,599 and Bill claims no credits other than the American opportunity credit. Free efile 1040ez He figures his American opportunity credit based on qualified education expenses of $4,000, which results in a credit of $2,500 and tax after credits of $99. Free efile 1040ez Example 2—Scholarship excluded from income. Free efile 1040ez The facts are the same as in Example 1—No scholarship, except that Bill was awarded a $5,600 scholarship. Free efile 1040ez Under the terms of his scholarship, it may be used to pay any educational expenses, including room and board. Free efile 1040ez If Bill excludes the scholarship from income, he will be deemed (for purposes of computing his education credit) to have used the scholarship to pay for tuition, required fees, and course materials. Free efile 1040ez His adjusted qualified education expenses will be zero and he will not have an education credit. Free efile 1040ez Therefore, Bill's tax after credits would be $2,599. Free efile 1040ez Example 3—Scholarship partially included in income. Free efile 1040ez The facts are the same as in Example 2—Scholarship excluded from income. Free efile 1040ez If, unlike Example 2, Bill includes $4,000 of the scholarship in income, he will be deemed to have used that amount to pay for room and board. Free efile 1040ez The remaining $1,600 of the $5,600 scholarship will reduce his qualified education expenses and his adjusted qualified education expenses will be $4,000. Free efile 1040ez Bill's AGI will increase to $34,000, his taxable income will increase to $24,250, and his tax before credits will increase to $3,199. Free efile 1040ez Based on his adjusted qualified education expenses of $4,000, Bill would be able to claim an American opportunity tax credit of $2,500 and his tax after credits would be $699. Free efile 1040ez Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Free efile 1040ez This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Free efile 1040ez Sports, games, hobbies, and noncredit courses. Free efile 1040ez   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Free efile 1040ez However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Free efile 1040ez Comprehensive or bundled fees. Free efile 1040ez   Some eligible educational institutions combine all of their fees for an academic period into one amount. Free efile 1040ez If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed earlier, contact the institution. Free efile 1040ez The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Free efile 1040ez See Figuring the Credit , later, for more information about Form 1098-T. Free efile 1040ez Who Is an Eligible Student To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. Free efile 1040ez This is a student who meets all of the following requirements. Free efile 1040ez The student did not have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. Free efile 1040ez This includes any tax year(s) in which you claimed the Hope Scholarship Credit for the same student. Free efile 1040ez The student had not completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2013. Free efile 1040ez For at least one academic period beginning in 2013, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Free efile 1040ez The student has not been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2013. Free efile 1040ez These requirements are also shown in Figure 2-2, Who is an Eligible Student for the American Opportunity Credit , later. Free efile 1040ez Completion of first 4 years. Free efile 1040ez   A student has completed the first 4 years of postsecondary education if the institution at which the student is enrolled awards the student 4 years of academic credit at that institution for coursework completed by the student before 2013. Free efile 1040ez This student generally would not be an eligible student for purposes of the American opportunity credit. Free efile 1040ez Exception. Free efile 1040ez   Any academic credit awarded solely on the basis of the student's performance on proficiency examinations is disregarded in determining whether the student has completed 4 years of postsecondary education. Free efile 1040ez Enrolled at least half-time. Free efile 1040ez   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Free efile 1040ez   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Free efile 1040ez However, the standard may not be lower than any of those established by the U. Free efile 1040ez S. Free efile 1040ez Department of Education under the Higher Education Act of 1965. Free efile 1040ez Please click here for the text description of the image. Free efile 1040ez Figure 2-2 Example 1. Free efile 1040ez Mack graduated from high school in June 2012. Free efile 1040ez In September, he enrolled in an undergraduate degree program at College U, and attended full-time for both the 2012 fall and 2013 spring semesters. Free efile 1040ez For the 2013 fall semester, Mack was enrolled less than half-time. Free efile 1040ez Because Mack was enrolled in an undergraduate degree program on at least a half-time basis for at least one academic period that began during 2012 and at least one academic period that began during 2013, he is an eligible student for tax years 2012 and 2013 (including the 2013 fall semester when he enrolled at College U on less than a half-time basis). Free efile 1040ez Example 2. Free efile 1040ez After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2013 spring semester. Free efile 1040ez College V classified Shelly as a second-semester senior (fourth year) for the 2013 spring semester and as a first-semester graduate student (fifth year) for the 2013 fall semester. Free efile 1040ez Because College V did not classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2013, Shelly is an eligible student for tax year 2013. Free efile 1040ez Therefore, the qualified education expenses paid for the 2013 spring semester and the 2013 fall semester are taken into account in calculating the American opportunity credit for 2013. Free efile 1040ez Example 3. Free efile 1040ez During the 2012 fall semester, Larry was a high school student who took classes on a half-time basis at College X. Free efile 1040ez Larry was not enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. Free efile 1040ez Because Larry was not enrolled in a degree program at College X during 2012, Larry was not an eligible student for tax year 2012. Free efile 1040ez Example 4. Free efile 1040ez The facts are the same as in Example 3. Free efile 1040ez During the 2013 spring semester, Larry again attended College X but not as part of a degree program. Free efile 1040ez Larry graduated from high school in June 2013. Free efile 1040ez For the 2013 fall semester, Larry enrolled as a full-time student in College X as part of a degree program, and College X awarded Larry credit for his prior coursework at College X. Free efile 1040ez Because Larry was enrolled in a degree program at College X for the 2013 fall term on at least a half-time basis, Larry is an eligible student for all of tax year 2013. Free efile 1040ez Therefore, the qualified education expenses paid for classes taken at College X during both the 2013 spring semester (during which Larry was not enrolled in a degree program) and the 2013 fall semester are taken into account in computing any American opportunity credit. Free efile 1040ez Example 5. Free efile 1040ez Dee graduated from high school in June 2012. Free efile 1040ez In January 2013, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. Free efile 1040ez Dee completed the program in December 2013, and was awarded a certificate. Free efile 1040ez In January 2014, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. Free efile 1040ez Dee is an eligible student for both tax years 2013 and 2014 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years. Free efile 1040ez Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year. Free efile 1040ez For you to claim an American opportunity credit for your dependent's expenses, you must also claim an exemption for your dependent. Free efile 1040ez You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Free efile 1040ez IF you. Free efile 1040ez . Free efile 1040ez . Free efile 1040ez THEN only. Free efile 1040ez . Free efile 1040ez . Free efile 1040ez claim an exemption on  your tax return for a  dependent who is an  eligible student you can claim the American opportunity credit based on that dependent's expenses. Free efile 1040ez The dependent cannot claim the credit. Free efile 1040ez do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the American opportunity credit. Free efile 1040ez You cannot claim the credit based on this dependent's expenses. Free efile 1040ez Expenses paid by dependent. Free efile 1040ez   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Free efile 1040ez Include these expenses when figuring the amount of your American opportunity credit. Free efile 1040ez    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Free efile 1040ez Expenses paid by you. Free efile 1040ez   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the American opportunity credit. Free efile 1040ez If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the American opportunity credit. Free efile 1040ez Expenses paid by others. Free efile 1040ez   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Free efile 1040ez In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Free efile 1040ez If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Free efile 1040ez Example. Free efile 1040ez In 2013, Ms. Free efile 1040ez Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Free efile 1040ez For purposes of claiming an American opportunity credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Free efile 1040ez Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim an American opportunity credit. Free efile 1040ez If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim an American opportunity credit. Free efile 1040ez If anyone else claims an exemption for Todd, Todd cannot claim an American opportunity credit. Free efile 1040ez Tuition reduction. Free efile 1040ez    When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Free efile 1040ez If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Free efile 1040ez For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free efile 1040ez Figuring the Credit The amount of the American opportunity credit (per eligible student) is the sum of: 100% of the first $2,000 of qualified education expenses you paid for the eligible student, and 25% of the next $2,000 of qualified education expenses you paid for that student. Free efile 1040ez The maximum amount of American opportunity credit you can claim in 2013 is $2,500 multiplied by the number of eligible students. Free efile 1040ez You can claim the full $2,500 for each eligible student for whom you paid at least $4,000 of adjusted qualified education expenses. Free efile 1040ez However, the credit may be reduced based on your MAGI. Free efile 1040ez See Effect of the Amount of Your Income on the Amount of Your Credit , later. Free efile 1040ez Example. Free efile 1040ez Jack and Kay Ford are married and file a joint tax return. Free efile 1040ez For 2013, they claim an exemption for their dependent daughter on their tax return. Free efile 1040ez Their MAGI is $70,000. Free efile 1040ez Their daughter is in her junior (third) year of studies at the local university. Free efile 1040ez Jack and Kay paid qualified education expenses of $4,300 in 2013. Free efile 1040ez Jack and Kay, their daughter, and the local university meet all of the requirements for the American opportunity credit. Free efile 1040ez Jack and Kay can claim a $2,500 American opportunity credit in 2013. Free efile 1040ez This is 100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000. Free efile 1040ez Form 1098-T. Free efile 1040ez   To help you figure your American opportunity credit, the student should receive Form 1098-T, Tuition Statement. Free efile 1040ez Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Free efile 1040ez An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Free efile 1040ez However, the amounts in boxes 1 and 2 of Form 1098-T might be different than what you paid. Free efile 1040ez When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Free efile 1040ez   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Free efile 1040ez    The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Free efile 1040ez Effect of the Amount of Your Income on the Amount of Your Credit The amount of your American opportunity credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). Free efile 1040ez You cannot claim an American opportunity credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). Free efile 1040ez Modified adjusted gross income (MAGI). Free efile 1040ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Free efile 1040ez MAGI when using Form 1040A. Free efile 1040ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Free efile 1040ez MAGI when using Form 1040. Free efile 1040ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Free efile 1040ez You can use Worksheet 2-1, next, to figure your MAGI. Free efile 1040ez    Worksheet 2-1. Free efile 1040ez MAGI for the American Opportunity Credit 1. Free efile 1040ez Enter your adjusted gross income  (Form 1040, line 38)   1. Free efile 1040ez   2. Free efile 1040ez Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Free efile 1040ez       3. Free efile 1040ez Enter your foreign housing deduction (Form 2555, line 50)   3. Free efile 1040ez       4. Free efile 1040ez Enter the amount of income from Puerto Rico you are excluding   4. Free efile 1040ez       5. Free efile 1040ez Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Free efile 1040ez       6. Free efile 1040ez Add the amounts on lines 2, 3, 4, and 5   6. Free efile 1040ez   7. Free efile 1040ez Add the amounts on lines 1 and 6. Free efile 1040ez  This is your modified adjusted  gross income. Free efile 1040ez Enter here and  on Form 8863, line 3   7. Free efile 1040ez   Phaseout. Free efile 1040ez   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 2-7, of Form 8863, Part I. Free efile 1040ez The same method is shown in the following example. Free efile 1040ez Example. Free efile 1040ez You are filing a joint return and your MAGI is $165,000. Free efile 1040ez In 2013, you paid $5,000 of qualified education expenses. Free efile 1040ez You figure a tentative American opportunity credit of $2,500 (100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000 of qualified education expenses). Free efile 1040ez Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($2,500) by a fraction. Free efile 1040ez The numerator of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. Free efile 1040ez The denominator is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). Free efile 1040ez The result is the amount of your phased out (reduced) American opportunity credit ($1,875). Free efile 1040ez      $2,500 × $180,000 − $165,000  $20,000 = $1,875   Refundable Part of Credit Forty percent of the American opportunity credit is refundable for most taxpayers. Free efile 1040ez However, if you were under age 24 at the end of 2013 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Free efile 1040ez Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only. Free efile 1040ez You do not qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you. Free efile 1040ez You were: Under age 18 at the end of 2013, or Age 18 at the end of 2013 and your earned income (defined below) was less than one-half of your support (defined below), or Over age 18 and under age 24 at the end of 2013 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below). Free efile 1040ez At least one of your parents was alive at the end of 2013. Free efile 1040ez You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2013. Free efile 1040ez Earned income. Free efile 1040ez   Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Free efile 1040ez Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. Free efile 1040ez Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. Free efile 1040ez   If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). Free efile 1040ez However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. Free efile 1040ez Support. Free efile 1040ez   Your support includes food, shelter, clothing, medical and dental care, education, and the like. Free efile 1040ez Generally, the amount of the item of support will be the amount of expenses incurred by the one furnishing such item. Free efile 1040ez If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. Free efile 1040ez However, a scholarship received by you is not considered support if you are a full-time student. Free efile 1040ez See Publication 501 for details. Free efile 1040ez Full-time student. Free efile 1040ez   You are a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. Free efile 1040ez Claiming the Credit You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Free efile 1040ez Enter the nonrefundable part of the credit on Form 1040, line 49, or on Form 1040A, line 31. Free efile 1040ez Enter the refundable part of the credit on Form 1040, line 66, or on Form 1040A, line 40. Free efile 1040ez A filled-in Form 8863 is shown at the end of this publication. Free efile 1040ez Note. Free efile 1040ez In Appendix A. Free efile 1040ez at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Free efile 1040ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54G Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the SSA to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA, or
    • your social security number (SSN) and/or name are different than on your social security card.

 


Tips for next year

ake sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.

 

Page Last Reviewed or Updated: 23-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Efile 1040ez

Free efile 1040ez Index A Allowances, Foreign areas allowances. Free efile 1040ez American Institute in Taiwan, American Institute in Taiwan. Free efile 1040ez Away from home, Traveling away from home. Free efile 1040ez B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. Free efile 1040ez Contributions, Contributions. Free efile 1040ez Cost-of-living allowances, Cost-of-living allowances. Free efile 1040ez Credit for foreign taxes, Foreign tax credit. Free efile 1040ez Currency conversion, loss on, Loss on conversion of U. Free efile 1040ez S. Free efile 1040ez dollars into foreign currency. Free efile 1040ez D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. Free efile 1040ez , Deduction for other foreign taxes. Free efile 1040ez Differential pay, Pay differentials. Free efile 1040ez Dues, Membership dues. Free efile 1040ez E Educational expenses, Educational expenses. Free efile 1040ez Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. Free efile 1040ez Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. Free efile 1040ez Federal crime investigations, Exception for federal crime investigations or prosecutions. Free efile 1040ez Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. Free efile 1040ez Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. Free efile 1040ez S. Free efile 1040ez Government Payments Foreign service representation expenses, Foreign service representation expenses. Free efile 1040ez Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. Free efile 1040ez 2106, Form 2106 or Form 2106-EZ. Free efile 1040ez 2106-EZ, Form 2106 or Form 2106-EZ. Free efile 1040ez 3903, How to report moving expenses. Free efile 1040ez TD F 90-22. Free efile 1040ez 1, Foreign Bank Accounts H Home leave, Home leave. Free efile 1040ez Home mortgage interest, Real estate tax and home mortgage interest. Free efile 1040ez Home, sale of, Sale of your home. Free efile 1040ez Hours of service limits, Individuals subject to hours of service limits. Free efile 1040ez I Impairment-related work expenses, Impairment-related work expenses. Free efile 1040ez Interest on home mortgage, Real estate tax and home mortgage interest. Free efile 1040ez International organization, U. Free efile 1040ez S. Free efile 1040ez reemployment after serving with, Federal reemployment payments after serving with an international organization. Free efile 1040ez Itemized deductions Contributions, Contributions. Free efile 1040ez Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. Free efile 1040ez Real estate tax, Real estate tax and home mortgage interest. Free efile 1040ez L Lodging, Lodging furnished to a principal representative of the United States. Free efile 1040ez Loss on currency conversion, Loss on conversion of U. Free efile 1040ez S. Free efile 1040ez dollars into foreign currency. Free efile 1040ez M Meal expenses, Limit on meals and entertainment. Free efile 1040ez More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. Free efile 1040ez Moving expenses, Moving Expenses, Closely related to the start of work. Free efile 1040ez , Distance test. Free efile 1040ez , Time test. Free efile 1040ez , Reimbursements. Free efile 1040ez P Pay differentials, Pay differentials. Free efile 1040ez Peace Corps volunteers, Peace Corps. Free efile 1040ez Personal property, sale of, Sale of personal property. Free efile 1040ez Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. Free efile 1040ez Principal representative, Lodging furnished to a principal representative of the United States. Free efile 1040ez Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. Free efile 1040ez Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. Free efile 1040ez Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. Free efile 1040ez Representation expenses, Foreign service representation expenses. Free efile 1040ez S Sale of home, Sale of your home. Free efile 1040ez Sale of personal property, Sale of personal property. Free efile 1040ez Subscriptions, Subscriptions. Free efile 1040ez T Taiwan, American Institute in, American Institute in Taiwan. Free efile 1040ez Tax credit for foreign taxes, Foreign tax credit. Free efile 1040ez Taxpayer Advocate, Taxpayer Advocate Service. Free efile 1040ez Temporary assignment, Temporary assignment. Free efile 1040ez Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications