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Help Filing An Amended Tax Return

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Help Filing An Amended Tax Return

Help filing an amended tax return 3. Help filing an amended tax return   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Help filing an amended tax return They are the American opportunity credit and the lifetime learning credit. Help filing an amended tax return This chapter discusses the lifetime learning credit. Help filing an amended tax return The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . Help filing an amended tax return This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Help filing an amended tax return What is the tax benefit of the lifetime learning credit. Help filing an amended tax return   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. Help filing an amended tax return There is no limit on the number of years the lifetime learning credit can be claimed for each student. Help filing an amended tax return   A tax credit reduces the amount of income tax you may have to pay. Help filing an amended tax return Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Help filing an amended tax return The lifetime learning credit is a nonrefundable credit. Help filing an amended tax return This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. Help filing an amended tax return   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. Help filing an amended tax return Can you claim more than one education credit this year. Help filing an amended tax return   For each student, you can elect for any year only one of the credits. Help filing an amended tax return For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. Help filing an amended tax return   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. Help filing an amended tax return   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. Help filing an amended tax return 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. Help filing an amended tax return Differences between the American opportunity and lifetime learning credits. Help filing an amended tax return   There are several differences between these two credits. Help filing an amended tax return For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. Help filing an amended tax return 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. Help filing an amended tax return 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. Help filing an amended tax return Overview of the lifetime learning credit. Help filing an amended tax return   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. Help filing an amended tax return The details are discussed in this chapter. Help filing an amended tax return Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. Help filing an amended tax return Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. Help filing an amended tax return You pay qualified education expenses of higher education. Help filing an amended tax return You pay the education expenses for an eligible student. Help filing an amended tax return The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Help filing an amended tax return Table 3-1. Help filing an amended tax return Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Note. Help filing an amended tax return 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. Help filing an amended tax return “Qualified education expenses” are defined later under Qualified Education Expenses . Help filing an amended tax return “Eligible students” are defined later under Who Is an Eligible Student . Help filing an amended tax return A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Help filing an amended tax return You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. Help filing an amended tax return Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. Help filing an amended tax return Your filing status is married filing separately. Help filing an amended tax return You are listed as a dependent on another person's tax return (such as your parents'). Help filing an amended tax return See Who Can Claim a Dependent's Expenses , later. Help filing an amended tax return Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). Help filing an amended tax return MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Help filing an amended tax return 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. Help filing an amended tax return More information on nonresident aliens can be found in Publication 519. Help filing an amended tax return You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. Help filing an amended tax return What Expenses Qualify The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Help filing an amended tax return Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. Help filing an amended tax return For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 credit. Help filing an amended tax return Academic period. Help filing an amended tax return   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. Help filing an amended tax return 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. Help filing an amended tax return Paid with borrowed funds. Help filing an amended tax return   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. Help filing an amended tax return You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. Help filing an amended tax return Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Help filing an amended tax return Student withdraws from class(es). Help filing an amended tax return   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. Help filing an amended tax return Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. Help filing an amended tax return The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. Help filing an amended tax return Eligible educational institution. Help filing an amended tax return   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. Help filing an amended tax return S. Help filing an amended tax return Department of Education. Help filing an amended tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Help filing an amended tax return The educational institution should be able to tell you if it is an eligible educational institution. Help filing an amended tax return   Certain educational institutions located outside the United States also participate in the U. Help filing an amended tax return S. Help filing an amended tax return Department of Education's Federal Student Aid (FSA) programs. Help filing an amended tax return Related expenses. Help filing an amended tax return   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. Help filing an amended tax return Prepaid expenses. Help filing an amended tax return   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. Help filing an amended tax return See Academic period , earlier. Help filing an amended tax return For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Help filing an amended tax return 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). Help filing an amended tax return In the following examples, assume that each student is an eligible student at an eligible educational institution. Help filing an amended tax return Example 1. Help filing an amended tax return   Jackson is a sophomore in University V's degree program in dentistry. Help filing an amended tax return 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. Help filing an amended tax return Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. Help filing an amended tax return Example 2. Help filing an amended tax return   Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Help filing an amended tax return 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. Help filing an amended tax return Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Help filing an amended tax return Donna bought hers at College W's bookstore. Help filing an amended tax return Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Help filing an amended tax return Example 3. Help filing an amended tax return   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Help filing an amended tax return This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. Help filing an amended tax return No portion of the fee covers personal expenses. Help filing an amended tax return Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Help filing an amended tax return Therefore, it is a qualified expense. Help filing an amended tax return No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. Help filing an amended tax return Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. Help filing an amended tax return Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. Help filing an amended tax return Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Help filing an amended tax return 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. Help filing an amended tax return 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. Help filing an amended tax return See Adjustments to Qualified Education Expenses, next. Help filing an amended tax return This image is too large to be displayed in the current screen. Help filing an amended tax return Please click the link to view the image. Help filing an amended tax return Figure 3-1 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Help filing an amended tax return The result is the amount of adjusted qualified education expenses for each student. Help filing an amended tax return Tax-free educational assistance. Help filing an amended tax return   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. Help filing an amended tax return See Academic period , earlier. Help filing an amended tax return   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Help filing an amended tax return 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). Help filing an amended tax return   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. Help filing an amended tax return 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. Help filing an amended tax return   Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Help filing an amended tax return Generally, any scholarship or fellowship is treated as tax free. Help filing an amended tax return 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. Help filing an amended tax return 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. Help filing an amended tax return 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. Help filing an amended tax return 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. Help filing an amended tax return For examples, see Coordination with Pell grants and other scholarships, later. Help filing an amended tax return Refunds. Help filing an amended tax return   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. Help filing an amended tax return Some tax-free educational assistance received after 2013 may be treated as a refund. Help filing an amended tax return See Tax-free educational assistance , earlier. Help filing an amended tax return Refunds received in 2013. Help filing an amended tax return   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. Help filing an amended tax return Refunds received after 2013 but before your income tax return is filed. Help filing an amended tax return   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. Help filing an amended tax return Refunds received after 2013 and after your income tax return is filed. Help filing an amended tax return   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. Help filing an amended tax return See Credit recapture, next. Help filing an amended tax return Credit recapture. Help filing an amended tax return    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. Help filing an amended tax return 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. Help filing an amended tax return You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Help filing an amended tax return Include that amount as an additional tax for the year the refund or tax-free assistance was received. Help filing an amended tax return Example. Help filing an amended tax return   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. Help filing an amended tax return You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. Help filing an amended tax return You claimed no other tax credits. Help filing an amended tax return After you filed your return, your child withdrew from two courses and you received a refund of $2,900. Help filing an amended tax return You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. Help filing an amended tax return The refigured credit is $1,280 and your tax liability increased by $580. Help filing an amended tax return See instructions for your 2014 income tax return to determine where to include this tax. Help filing an amended tax return 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. Help filing an amended tax return Amounts that do not reduce qualified education expenses. Help filing an amended tax return   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. Help filing an amended tax return   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. Help filing an amended tax return 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. Help filing an amended tax return The use of the money is not restricted. Help filing an amended tax return For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. Help filing an amended tax return Coordination with Pell grants and other scholarships. Help filing an amended tax return   In some cases, you may be able to reduce your tax liability by including scholarships in income. Help filing an amended tax return 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. Help filing an amended tax return The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Help filing an amended tax return Example 1—No scholarship. Help filing an amended tax return Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. Help filing an amended tax return Her AGI and her MAGI, for purposes of the credit, are $27,000. Help filing an amended tax return Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. Help filing an amended tax return She claims no credits other than the lifetime learning credit. Help filing an amended tax return In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. Help filing an amended tax return Judy and the college meet all requirements for the lifetime learning tax credit. Help filing an amended tax return She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. Help filing an amended tax return She claims a $900 lifetime learning credit and her tax after credits is $1,256. Help filing an amended tax return Example 2—Scholarship excluded from income. Help filing an amended tax return The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Help filing an amended tax return Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. Help filing an amended tax return If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. Help filing an amended tax return Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. Help filing an amended tax return Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. Help filing an amended tax return Example 3—Scholarship included in income. Help filing an amended tax return The facts are the same as in Example 2—Scholarship excluded from income. Help filing an amended tax return If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. Help filing an amended tax return Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. Help filing an amended tax return She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. Help filing an amended tax return Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. Help filing an amended tax return 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. Help filing an amended tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Help filing an amended tax return Sports, games, hobbies, and noncredit courses. Help filing an amended tax return   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. Help filing an amended tax return However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. Help filing an amended tax return Comprehensive or bundled fees. Help filing an amended tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. Help filing an amended tax return If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Help filing an amended tax return 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. Help filing an amended tax return See Figuring the Credit , later, for more information about Form 1098-T. Help filing an amended tax return Who Is an Eligible Student For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Help filing an amended tax return Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. Help filing an amended tax return For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. Help filing an amended tax return You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Help filing an amended tax return IF you. Help filing an amended tax return . Help filing an amended tax return . Help filing an amended tax return THEN only. Help filing an amended tax return . Help filing an amended tax return . Help filing an amended tax return claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. Help filing an amended tax return The dependent cannot claim the credit. Help filing an amended tax return do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. Help filing an amended tax return You cannot claim the credit based on this dependent's expenses. Help filing an amended tax return Expenses paid by dependent. Help filing an amended tax return   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. Help filing an amended tax return Include these expenses when figuring the amount of your lifetime learning credit. Help filing an amended tax return    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. Help filing an amended tax return Expenses paid by you. Help filing an amended tax return   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. Help filing an amended tax return If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. Help filing an amended tax return Expenses paid by others. Help filing an amended tax return   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. Help filing an amended tax return In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Help filing an amended tax return If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Help filing an amended tax return Example. Help filing an amended tax return In 2013, Ms. Help filing an amended tax return Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Help filing an amended tax return For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Help filing an amended tax return Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. Help filing an amended tax return If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. Help filing an amended tax return If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. Help filing an amended tax return Tuition reduction. Help filing an amended tax return   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. Help filing an amended tax return 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. Help filing an amended tax return For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Help filing an amended tax return Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. Help filing an amended tax return The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). Help filing an amended tax return However, that amount may be reduced based on your MAGI. Help filing an amended tax return See Effect of the Amount of Your Income on the Amount of Your Credit , later. Help filing an amended tax return Example. Help filing an amended tax return Bruce and Toni Harper are married and file a joint tax return. Help filing an amended tax return For 2013, their MAGI is $75,000. Help filing an amended tax return Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. Help filing an amended tax return She already has a bachelor's degree in history and wants to become a nurse. Help filing an amended tax return In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. Help filing an amended tax return Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. Help filing an amended tax return Form 1098-T. Help filing an amended tax return   To help you figure your lifetime learning credit, the student should receive Form 1098-T. Help filing an amended tax return 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. Help filing an amended tax return An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Help filing an amended tax return However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. Help filing an amended tax return When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Help filing an amended tax return   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. Help filing an amended tax return    The eligible educational institution may ask for a completed Form W-9S, or similar statement to obtain the student's name, address, and taxpayer identification number. Help filing an amended tax return Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Help filing an amended tax return You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Help filing an amended tax return Modified adjusted gross income (MAGI). Help filing an amended tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Help filing an amended tax return MAGI when using Form 1040A. Help filing an amended tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Help filing an amended tax return MAGI when using Form 1040. Help filing an amended tax return   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. Help filing an amended tax return You can use Worksheet 3-1 to figure your MAGI. Help filing an amended tax return Worksheet 3-1. Help filing an amended tax return MAGI for the Lifetime Learning Credit 1. Help filing an amended tax return Enter your adjusted gross income  (Form 1040, line 38)   1. Help filing an amended tax return   2. Help filing an amended tax return Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Help filing an amended tax return       3. Help filing an amended tax return Enter your foreign housing deduction (Form 2555, line 50)   3. Help filing an amended tax return       4. Help filing an amended tax return Enter the amount of income from Puerto Rico you are excluding   4. Help filing an amended tax return       5. Help filing an amended tax return Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Help filing an amended tax return       6. Help filing an amended tax return Add the amounts on lines 2, 3, 4, and 5   6. Help filing an amended tax return   7. Help filing an amended tax return Add the amounts on lines 1 and 6. Help filing an amended tax return  This is your modified adjusted  gross income. Help filing an amended tax return Enter this amount  on Form 8863, line 14   7. Help filing an amended tax return   Phaseout. Help filing an amended tax return   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. Help filing an amended tax return The same method is shown in the following example. Help filing an amended tax return Example. Help filing an amended tax return You are filing a joint return with a MAGI of $112,000. Help filing an amended tax return In 2013, you paid $6,600 of qualified education expenses. Help filing an amended tax return You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). Help filing an amended tax return The result is a $1,320 (20% x $6,600) tentative credit. Help filing an amended tax return Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. Help filing an amended tax return The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. Help filing an amended tax return The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). Help filing an amended tax return The result is the amount of your phased out (reduced) lifetime learning credit ($990). Help filing an amended tax return   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Help filing an amended tax return Enter the credit on Form 1040, line 49, or Form 1040A, line 31. Help filing an amended tax return Note. Help filing an amended tax return In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Help filing an amended tax return Prev  Up  Next   Home   More Online Publications
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The Help Filing An Amended Tax Return

Help filing an amended tax return Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. Help filing an amended tax return Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. Help filing an amended tax return Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. Help filing an amended tax return Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. Help filing an amended tax return Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. Help filing an amended tax return Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. Help filing an amended tax return Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. Help filing an amended tax return Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. Help filing an amended tax return Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. Help filing an amended tax return Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. Help filing an amended tax return B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. Help filing an amended tax return Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. Help filing an amended tax return Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Help filing an amended tax return Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Help filing an amended tax return Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. Help filing an amended tax return C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. Help filing an amended tax return Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. Help filing an amended tax return Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Help filing an amended tax return Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. Help filing an amended tax return Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. Help filing an amended tax return Deducción de la contribución, Deducción de la contribución. Help filing an amended tax return Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. Help filing an amended tax return Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. Help filing an amended tax return COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. Help filing an amended tax return Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Help filing an amended tax return Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. Help filing an amended tax return Terceros pagadores, Terceros pagadores. Help filing an amended tax return Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. Help filing an amended tax return Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. Help filing an amended tax return Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. Help filing an amended tax return Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. Help filing an amended tax return Excepciones al requisito de los $150 o $2,500, Excepciones. Help filing an amended tax return Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. Help filing an amended tax return Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). Help filing an amended tax return Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. Help filing an amended tax return Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. Help filing an amended tax return Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Help filing an amended tax return Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. Help filing an amended tax return Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. Help filing an amended tax return Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. Help filing an amended tax return Depósitos en días laborables solamente, Depósitos en días laborables solamente. Help filing an amended tax return Depósitos, cuándo se hacen, 11. Help filing an amended tax return Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. Help filing an amended tax return Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. Help filing an amended tax return Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. Help filing an amended tax return Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Help filing an amended tax return Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Help filing an amended tax return Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. Help filing an amended tax return Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. Help filing an amended tax return Patronos nuevos, Patronos nuevos. Help filing an amended tax return Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. Help filing an amended tax return Período de depósito, Período de depósito. Help filing an amended tax return Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. Help filing an amended tax return Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. Help filing an amended tax return Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. Help filing an amended tax return Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. Help filing an amended tax return Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. Help filing an amended tax return Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. Help filing an amended tax return Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. Help filing an amended tax return Requisito de los $2,500, Requisito de los $2,500. Help filing an amended tax return Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. Help filing an amended tax return Depósitos hechos a tiempo, Depósitos hechos a tiempo. Help filing an amended tax return Opción de pago el mismo día, Opción de pago el mismo día. Help filing an amended tax return Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. Help filing an amended tax return Registro de depósitos, Registro de depósitos. Help filing an amended tax return Requisito de depósito electrónico, Requisito de depósito electrónico. Help filing an amended tax return Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. Help filing an amended tax return Empleado Definición, 2. Help filing an amended tax return ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. Help filing an amended tax return Según el derecho común, Definición de empleado según el derecho común. Help filing an amended tax return Empleado doméstico Requisito de $1,900, Requisito de $1,900. Help filing an amended tax return Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. Help filing an amended tax return Empleados arrendados, Empleados arrendados. Help filing an amended tax return Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Help filing an amended tax return Exención, disposiciones de, Disposiciones de exención. Help filing an amended tax return Especialista en servicios técnicos, Especialista en servicios técnicos. Help filing an amended tax return F Formulario 499R-2/W-2PR, 13. Help filing an amended tax return Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. Help filing an amended tax return SS-8PR, Ayuda provista por el IRS. Help filing an amended tax return W-3PR, 13. Help filing an amended tax return Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). Help filing an amended tax return , Ley Federal de Contribución para el Desempleo (FUTA). Help filing an amended tax return Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. Help filing an amended tax return G Gastos de viaje y de representación, Gastos de viaje y de representación. Help filing an amended tax return I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. Help filing an amended tax return Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. Help filing an amended tax return Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Help filing an amended tax return Vendedores directos, Vendedores directos. Help filing an amended tax return Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. Help filing an amended tax return Los Formularios 499R-2/W-2PR y W-3PR, 13. Help filing an amended tax return Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. Help filing an amended tax return Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. Help filing an amended tax return Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. Help filing an amended tax return M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. Help filing an amended tax return , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Help filing an amended tax return Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. Help filing an amended tax return Agentes de reportación, Agentes de reportación. Help filing an amended tax return Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. Help filing an amended tax return Multa promediada por no depositar, Multa promediada por no depositar. Help filing an amended tax return Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. Help filing an amended tax return Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. Help filing an amended tax return N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. Help filing an amended tax return Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Help filing an amended tax return Número de identificación patronal (EIN), 3. Help filing an amended tax return Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Help filing an amended tax return Número de Seguro Social (SSN) , 4. Help filing an amended tax return Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. Help filing an amended tax return Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. Help filing an amended tax return Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. Help filing an amended tax return Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. Help filing an amended tax return P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. Help filing an amended tax return Transportación (beneficios de transporte), Transportación (beneficios de transporte). Help filing an amended tax return Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. Help filing an amended tax return Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. Help filing an amended tax return Empleados domésticos, Empleados domésticos. Help filing an amended tax return Formulario 940-PR, Formulario 940-PR. Help filing an amended tax return Tasa de la contribución, Tasa de la contribución FUTA. Help filing an amended tax return Trabajadores agrícolas, Trabajadores agrícolas. Help filing an amended tax return Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. Help filing an amended tax return ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). Help filing an amended tax return Multas por no radicar y por no pagar, Multas o penalidades. Help filing an amended tax return Patrono sucesor, Patrono sucesor. Help filing an amended tax return Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. Help filing an amended tax return Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. Help filing an amended tax return Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. Help filing an amended tax return Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. Help filing an amended tax return Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). Help filing an amended tax return Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Help filing an amended tax return Propinas, 6. Help filing an amended tax return Propinas Formulario 4070-PR, 6. Help filing an amended tax return Propinas Formulario 4070A-PR, 6. Help filing an amended tax return Propinas Informe de propinas, Informe de propinas. Help filing an amended tax return Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. Help filing an amended tax return Regla de disposición, Regla de disposición. Help filing an amended tax return Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. Help filing an amended tax return Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. Help filing an amended tax return Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. Help filing an amended tax return Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Help filing an amended tax return Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. Help filing an amended tax return Trabajo doméstico, Trabajo doméstico. Help filing an amended tax return V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. Help filing an amended tax return Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications