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How Do I File State Taxes

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How Do I File State Taxes

How do i file state taxes 19. How do i file state taxes   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. How do i file state taxes This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. How do i file state taxes Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. How do i file state taxes However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. How do i file state taxes For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. How do i file state taxes This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. How do i file state taxes Table 19-1 summarizes the features of the student loan interest deduction. How do i file state taxes Table 19-1. How do i file state taxes Student Loan Interest Deduction at a Glance Do not rely on this table alone. How do i file state taxes Refer to the text for more details. How do i file state taxes Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. How do i file state taxes Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. How do i file state taxes Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. How do i file state taxes Time limit on deduction You can deduct interest paid during the remaining period of your student loan. How do i file state taxes Phaseout The amount of your deduction depends on your income level. How do i file state taxes Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. How do i file state taxes It includes both required and voluntary interest payments. How do i file state taxes Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. How do i file state taxes Loans from the following sources are not qualified student loans. How do i file state taxes A related person. How do i file state taxes A qualified employer plan. How do i file state taxes Exceptions. How do i file state taxes   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. How do i file state taxes An individual can be your dependent even if you are the dependent of another taxpayer. How do i file state taxes An individual can be your dependent even if the individual files a joint return with a spouse. How do i file state taxes An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). How do i file state taxes    Reasonable period of time. How do i file state taxes   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. How do i file state taxes   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. How do i file state taxes The expenses relate to a specific academic period. How do i file state taxes The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. How do i file state taxes   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. How do i file state taxes Academic period. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes Eligible student. How do i file state taxes   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. How do i file state taxes Enrolled at least half-time. How do i file state taxes   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. How do i file state taxes   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How do i file state taxes However, the standard may not be lower than any of those established by the U. How do i file state taxes S. How do i file state taxes Department of Education under the Higher Education Act of 1965. How do i file state taxes Related person. How do i file state taxes   You cannot deduct interest on a loan you get from a related person. How do i file state taxes Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. How do i file state taxes ), Your lineal descendants (children, grandchildren, etc. How do i file state taxes ), and Certain corporations, partnerships, trusts, and exempt organizations. How do i file state taxes Qualified employer plan. How do i file state taxes   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. How do i file state taxes Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. How do i file state taxes They include amounts paid for the following items. How do i file state taxes Tuition and fees. How do i file state taxes Room and board. How do i file state taxes Books, supplies, and equipment. How do i file state taxes Other necessary expenses (such as transportation). How do i file state taxes The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How do i file state taxes Eligible educational institution. How do i file state taxes   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. How do i file state taxes S. How do i file state taxes Department of Education. How do i file state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do i file state taxes   Certain educational institutions located outside the United States also participate in the U. How do i file state taxes S. How do i file state taxes Department of Education's Federal Student Aid (FSA) programs. How do i file state taxes   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. How do i file state taxes   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. How do i file state taxes The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. How do i file state taxes    The educational institution should be able to tell you if it is an eligible educational institution. How do i file state taxes Adjustments to qualified education expenses. How do i file state taxes   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). How do i file state taxes See chapter 4 of Publication 970 for details. How do i file state taxes Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. How do i file state taxes Loan origination fee. How do i file state taxes   In general, this is a one-time fee charged by the lender when a loan is made. How do i file state taxes To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. How do i file state taxes A loan origination fee treated as interest accrues over the life of the loan. How do i file state taxes Capitalized interest. How do i file state taxes    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. How do i file state taxes Interest on revolving lines of credit. How do i file state taxes   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. How do i file state taxes See Qualified Education Expenses , earlier. How do i file state taxes Interest on refinanced student loans. How do i file state taxes   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. How do i file state taxes If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. How do i file state taxes Voluntary interest payments. How do i file state taxes   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. How do i file state taxes Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. How do i file state taxes Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. How do i file state taxes Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. How do i file state taxes Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. How do i file state taxes For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. How do i file state taxes Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. How do i file state taxes Your filing status is any filing status except married filing separately. How do i file state taxes No one else is claiming an exemption for you on his or her tax return. How do i file state taxes You are legally obligated to pay interest on a qualified student loan. How do i file state taxes You paid interest on a qualified student loan. How do i file state taxes Interest paid by others. How do i file state taxes   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. How do i file state taxes See chapter 4 of Publication 970 for more information. How do i file state taxes No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). How do i file state taxes How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. How do i file state taxes However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). How do i file state taxes You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). How do i file state taxes For details on figuring your MAGI, see chapter 4 of Publication 970. How do i file state taxes How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. How do i file state taxes However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. How do i file state taxes To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. How do i file state taxes Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. How do i file state taxes For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. How do i file state taxes Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. How do i file state taxes However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. How do i file state taxes For information on allocating payments between interest and principal, see chapter 4 of Publication 970. How do i file state taxes To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. How do i file state taxes Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). How do i file state taxes You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. How do i file state taxes The qualified expenses must be for higher education, as explained later under What Expenses Qualify . How do i file state taxes The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. How do i file state taxes Table 19-2 summarizes the features of the tuition and fees deduction. How do i file state taxes You may be able to take a credit for your education expenses instead of a deduction. How do i file state taxes You can choose the one that will give you the lower tax. How do i file state taxes See chapter 35, Education Credits, for details about the credits. How do i file state taxes Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. How do i file state taxes Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. How do i file state taxes You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. How do i file state taxes You paid the education expenses for an eligible student. How do i file state taxes The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. How do i file state taxes Qualified education expenses are defined under What Expenses Qualify . How do i file state taxes Eligible students are defined later under Who Is an Eligible Student . How do i file state taxes Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. How do i file state taxes Your filing status is married filing separately. How do i file state taxes Another person can claim an exemption for you as a dependent on his or her tax return. How do i file state taxes You cannot take the deduction even if the other person does not actually claim that exemption. How do i file state taxes Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). How do i file state taxes 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. How do i file state taxes More information on nonresident aliens can be found in Publication 519, U. How do i file state taxes S. How do i file state taxes Tax Guide for Aliens. How do i file state taxes You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. How do i file state taxes However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. How do i file state taxes Table 19-2. How do i file state taxes Tuition and Fees Deduction at a Glance Do not rely on this table alone. How do i file state taxes Refer to the text for more details. How do i file state taxes Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. How do i file state taxes Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. How do i file state taxes For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. How do i file state taxes What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. How do i file state taxes What Expenses Qualify The tuition and fees deduction 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. How do i file state taxes Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. How do i file state taxes Payments with borrowed funds. How do i file state taxes   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. How do i file state taxes Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. How do i file state taxes Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. How do i file state taxes Student withdraws from class(es). How do i file state taxes   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. How do i file state taxes Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How do i file state taxes Eligible educational institution. How do i file state taxes   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. How do i file state taxes S. How do i file state taxes Department of Education. How do i file state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do i file state taxes The educational institution should be able to tell you if it is an eligible educational institution. How do i file state taxes   Certain educational institutions located outside the United States also participate in the U. How do i file state taxes S. How do i file state taxes Department of Education's Federal Student Aid (FSA) programs. How do i file state taxes Academic period. How do i file state taxes    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. How do i file state taxes If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. How do i file state taxes Related expenses. How do i file state taxes   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How do i file state taxes Prepaid expenses. How do i file state taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. How do i file state taxes See Academic period, earlier. How do i file state taxes 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 the tuition and fees deduction for 2013 only if you meet all the other requirements. How do i file state taxes    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. How do i file state taxes No Double Benefit Allowed You cannot do any of the following. How do i file state taxes Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. How do i file state taxes Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. How do i file state taxes Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). How do i file state taxes For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How do i file state taxes See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. How do i file state taxes Deduct qualified education expenses that have been paid with tax-free interest on U. How do i file state taxes S. How do i file state taxes savings bonds (Form 8815). How do i file state taxes See Figuring the Tax-Free Amount in chapter 10 of Publication 970. How do i file state taxes Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. How do i file state taxes See Adjustments to qualified education expenses, later. How do i file state taxes Adjustments to qualified education expenses. How do i file state taxes   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How do i file state taxes The result is the amount of adjusted qualified education expenses for each student. How do i file state taxes Tax-free educational assistance. How do i file state taxes   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. How do i file state taxes See Academic period, earlier. How do i file state taxes   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How do i file state taxes Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. How do i file state taxes However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: 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 Pub. How do i file state taxes 970, chapter 1. How do i file state taxes 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 Pub. How do i file state taxes 970, chapter 1. How do i file state taxes You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. How do i file state taxes For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. How do i file state taxes 970. How do i file state taxes Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. How do i file state taxes 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). How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes Refunds. How do i file state taxes   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. How do i file state taxes See chapter 6 of Pub. How do i file state taxes 970 for more information. How do i file state taxes Some tax-free educational assistance received after 2013 may be treated as a refund. How do i file state taxes See Tax-free educational assistance, earlier. How do i file state taxes Refunds received in 2013. How do i file state taxes    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. How do i file state taxes Refunds received after 2013 but before your income tax return is filed. How do i file state taxes   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. How do i file state taxes Refunds received after 2013 and after your income tax return is filed. How do i file state taxes   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. How do i file state taxes See chapter 6 of Pub. How do i file state taxes 970 for more information. How do i file state taxes Coordination with Coverdell education savings accounts and qualified tuition programs. How do i file state taxes    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). How do i file state taxes For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How do i file state taxes Amounts that do not reduce qualified education expenses. How do i file state taxes   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. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes The use of the money is not restricted. How do i file state taxes 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. How do i file state taxes This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How do i file state taxes Sports, games, hobbies, and noncredit courses. How do i file state taxes   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. How do i file state taxes However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How do i file state taxes Comprehensive or bundled fees. How do i file state taxes   Some eligible educational institutions combine all of their fees for an academic period into one amount. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes See How Do You Figure the Deduction , later, for more information about Form 1098-T. How do i file state taxes Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). How do i file state taxes Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. How do i file state taxes Table 19-3 summarizes who can claim the deduction. How do i file state taxes How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. How do i file state taxes For details on figuring your MAGI, see chapter 6 of Publication 970. How do i file state taxes How Do You Figure the Deduction Figure the deduction using Form 8917. How do i file state taxes To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. How do i file state taxes 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. How do i file state taxes To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. How do i file state taxes Table 19-3. How do i file state taxes Who Can Claim a Dependent's Expenses Do not rely on this table alone. How do i file state taxes See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. How do i file state taxes IF your dependent is an eligible student and you. How do i file state taxes . How do i file state taxes . How do i file state taxes AND. How do i file state taxes . How do i file state taxes . How do i file state taxes THEN. How do i file state taxes . How do i file state taxes . How do i file state taxes claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. How do i file state taxes Your dependent cannot take a deduction. How do i file state taxes claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How do i file state taxes do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. How do i file state taxes do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How do i file state taxes Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. How do i file state taxes If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. How do i file state taxes However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. How do i file state taxes You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. How do i file state taxes Eligible educator. How do i file state taxes   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. How do i file state taxes Qualified expenses. How do i file state taxes   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. How do i file state taxes An ordinary expense is one that is common and accepted in your educational field. How do i file state taxes A necessary expense is one that is helpful and appropriate for your profession as an educator. How do i file state taxes An expense does not have to be required to be considered necessary. How do i file state taxes   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. How do i file state taxes   You must reduce your qualified expenses by the following amounts. How do i file state taxes Excludable U. How do i file state taxes S. How do i file state taxes series EE and I savings bond interest from Form 8815. How do i file state taxes See Figuring the Tax-Free Amount in chapter 10 of Publication 970. How do i file state taxes Nontaxable qualified tuition program earnings or distributions. How do i file state taxes See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. How do i file state taxes Nontaxable distribution of earnings from a Coverdell education savings account. How do i file state taxes See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. How do i file state taxes Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. How do i file state taxes Prev  Up  Next   Home   More Online Publications
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How do i file state taxes 34. How do i file state taxes   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. How do i file state taxes El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. How do i file state taxes Este capítulo le explica lo siguiente: Quién es un hijo calificado. How do i file state taxes La cantidad del crédito. How do i file state taxes Cómo se puede reclamar el crédito. How do i file state taxes El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. How do i file state taxes Si no está sujeto al pago de impuestos. How do i file state taxes   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. How do i file state taxes Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. How do i file state taxes Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). How do i file state taxes Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. How do i file state taxes Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. How do i file state taxes Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. How do i file state taxes Ejemplo 1. How do i file state taxes Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. How do i file state taxes Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. How do i file state taxes Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. How do i file state taxes Ejemplo 2. How do i file state taxes Su hija cumplió 8 años en el año 2013. How do i file state taxes Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. How do i file state taxes Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. How do i file state taxes Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). How do i file state taxes   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). How do i file state taxes   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. How do i file state taxes Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. How do i file state taxes Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. How do i file state taxes S. How do i file state taxes Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. How do i file state taxes Hijo adoptivo. How do i file state taxes   A un hijo adoptivo siempre se le trata como si fuera su hijo. How do i file state taxes Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. How do i file state taxes   Si usted es ciudadano o nacional de los EE. How do i file state taxes UU. How do i file state taxes y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. How do i file state taxes Excepciones al tiempo vivido con usted. How do i file state taxes   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. How do i file state taxes Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. How do i file state taxes   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. How do i file state taxes Para detalles, vea Requisito de Residencia , en el capítulo 3. How do i file state taxes Hijo calificado de más de una persona. How do i file state taxes   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. How do i file state taxes Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. How do i file state taxes Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. How do i file state taxes Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. How do i file state taxes Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. How do i file state taxes Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. How do i file state taxes Vea Crédito Tributario Adicional por Hijos , más adelante. How do i file state taxes Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. How do i file state taxes Casados que presentan una declaración conjunta: $110,000. How do i file state taxes Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. How do i file state taxes Casados que presentan la declaración por separado: $55,000. How do i file state taxes Ingresos brutos ajustados modificados. How do i file state taxes   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. How do i file state taxes En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. How do i file state taxes ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. How do i file state taxes Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. How do i file state taxes Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. How do i file state taxes Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. How do i file state taxes   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. How do i file state taxes Ingreso bruto ajustado. How do i file state taxes   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. How do i file state taxes Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. How do i file state taxes No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. How do i file state taxes Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. How do i file state taxes Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. How do i file state taxes Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. How do i file state taxes Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. How do i file state taxes Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. How do i file state taxes Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. How do i file state taxes El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. How do i file state taxes Cómo se reclama el crédito tributario adicional por hijos. How do i file state taxes   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. How do i file state taxes Vea anteriormente el tema titulado Cómo Reclamar el Crédito . How do i file state taxes Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. How do i file state taxes Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. How do i file state taxes Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. How do i file state taxes La Parte I es independiente de las Partes II a la IV. How do i file state taxes Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. How do i file state taxes Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). How do i file state taxes Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. How do i file state taxes Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. How do i file state taxes Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. How do i file state taxes Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. How do i file state taxes Prev  Up  Next   Home   More Online Publications