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How To Do Tax Amendment

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How To Do Tax Amendment

How to do tax amendment Index Symbols 10% owners, Ten-percent owners. How to do tax amendment 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). How to do tax amendment A Acceptance agent, Unexpected payment. How to do tax amendment Accounts, offshore, Offshore accounts. How to do tax amendment Alien Illegal, Illegal aliens. How to do tax amendment Nonresident, Nonresident alien. How to do tax amendment Resident, Resident alien. How to do tax amendment Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. How to do tax amendment Allocation information, Failure to provide allocation information. How to do tax amendment American Samoa, U. How to do tax amendment S. How to do tax amendment Virgin Islands and American Samoa corporations. How to do tax amendment Amount to withhold, Determination of amount to withhold. How to do tax amendment Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. How to do tax amendment Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. How to do tax amendment Banks, interest received by, Banks. How to do tax amendment Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. How to do tax amendment Branch profits tax, Corporation subject to branch profits tax. How to do tax amendment C Canada, Exception 3. How to do tax amendment , Deposit interest paid to nonresident alien individuals in 2012. How to do tax amendment , Deposit interest paid to certain nonresident alien individuals in 2013. How to do tax amendment Capital gains, Capital gains (Income Code 9). How to do tax amendment Central withholding agreements, Income Code 43. How to do tax amendment Consent dividends, Consent dividends. How to do tax amendment , Consent dividends. How to do tax amendment Contingent interest, Contingent interest. How to do tax amendment Controlled foreign corporations, interest paid to, Controlled foreign corporations. How to do tax amendment Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). How to do tax amendment Covenant not to compete, Covenant not to compete. How to do tax amendment Crew members, Crew members. How to do tax amendment D Dependent personal services, Pay for dependent personal services (Income Code 17). How to do tax amendment Allowance for personal exemptions, Withholding exemptions. How to do tax amendment Defined, Pay for dependent personal services (Income Code 17). How to do tax amendment Exempt from withholding, Graduated rates. How to do tax amendment Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). How to do tax amendment Disregarded entities, Disregarded entities. How to do tax amendment Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). How to do tax amendment Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). How to do tax amendment Foreign corporations, Dividends paid by foreign corporations (Income Code 8). How to do tax amendment In general, Dividends Documentary evidence, Documentary evidence. How to do tax amendment , Documentary Evidence, Documentary evidence. How to do tax amendment Documentation From foreign beneficial owners and U. How to do tax amendment S. How to do tax amendment payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. How to do tax amendment E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. How to do tax amendment Electronic deposit rules, Electronic deposit requirement. How to do tax amendment Employees, Employees. How to do tax amendment , Employee. How to do tax amendment Employer, Employer. How to do tax amendment F Federal unemployment tax, Federal unemployment tax (FUTA). How to do tax amendment Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. How to do tax amendment Financial institutions, Branches of financial institutions. How to do tax amendment FIRPTA withholding, U. How to do tax amendment S. How to do tax amendment real property interest. How to do tax amendment , U. How to do tax amendment S. How to do tax amendment Real Property Interest Fiscally transparent entity, Fiscally transparent entity. How to do tax amendment Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. How to do tax amendment 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. How to do tax amendment S. How to do tax amendment branches of foreign banks and foreign insurance companies. How to do tax amendment , Income paid to U. How to do tax amendment S. How to do tax amendment branch of foreign bank or insurance company. How to do tax amendment Charitable organizations, Other foreign organizations, associations, and charitable institutions. How to do tax amendment Corporations, Foreign corporations. How to do tax amendment Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. How to do tax amendment S. How to do tax amendment branches of foreign banks and foreign insurance companies. How to do tax amendment , Income paid to U. How to do tax amendment S. How to do tax amendment branch of foreign bank or insurance company. How to do tax amendment Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. How to do tax amendment Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. How to do tax amendment Person, Foreign Persons Private foundation, Foreign private foundations. How to do tax amendment , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. How to do tax amendment Trusts, Foreign simple and grantor trust. How to do tax amendment Form 1042, Withholding and Reporting Obligations, Form 1042 filing. How to do tax amendment , Responsibilities of WT. How to do tax amendment , Form 1042. How to do tax amendment 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. How to do tax amendment , Form 1042-S reporting. How to do tax amendment , Form 1042 filing. How to do tax amendment , Form 1042-S. How to do tax amendment 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. How to do tax amendment 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. How to do tax amendment 4419, Electronic reporting. How to do tax amendment 7004, Extension to file Form 1042. How to do tax amendment 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. How to do tax amendment 8288, Reporting and Paying the Tax, Form 8288, U. How to do tax amendment S. How to do tax amendment Withholding Tax Return for Dispositions by Foreign Persons of U. How to do tax amendment S. How to do tax amendment Real Property Interests. How to do tax amendment 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. How to do tax amendment S. How to do tax amendment Real Property Interests. How to do tax amendment 8288-B, Categories (1), (2), and (3). How to do tax amendment 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). How to do tax amendment 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. How to do tax amendment 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). How to do tax amendment 8833, Claiming treaty benefits. How to do tax amendment 940, Federal unemployment tax (FUTA). How to do tax amendment 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to do tax amendment 972, Consent dividends. How to do tax amendment SS-4, U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers SS-5, U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to do tax amendment , Form W-2. How to do tax amendment W-4, Alternate withholding procedure. How to do tax amendment , Form W-4, Employee's Withholding Allowance Certificate. How to do tax amendment , Withholding exemptions. How to do tax amendment , Special instructions for Form W-4. How to do tax amendment W-7, U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. How to do tax amendment W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. How to do tax amendment W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). How to do tax amendment G Gambling winnings, Gambling winnings (Income Code 28). How to do tax amendment Graduated rates, Graduated rates. How to do tax amendment Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. How to do tax amendment Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. How to do tax amendment Guam, Guam or Northern Mariana Islands corporations. How to do tax amendment H Help (see Tax help) I Identification number, taxpayer, U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers, Identification numbers. How to do tax amendment Illegal aliens, Illegal aliens. How to do tax amendment Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. How to do tax amendment Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. How to do tax amendment Source of, Source of Income Transportation, Transportation income. How to do tax amendment Income code 01, Interest paid by U. How to do tax amendment S. How to do tax amendment obligors—general (Income Code 1). How to do tax amendment 02, Interest on real property mortgages (Income Code 2). How to do tax amendment 03, Interest paid to controlling foreign corporations (Income Code 3). How to do tax amendment 04, Interest paid by foreign corporations (Income Code 4). How to do tax amendment 06, Dividends paid by U. How to do tax amendment S. How to do tax amendment corporations — general (Income Code 6). How to do tax amendment 07, Dividends qualifying for direct dividend rate (Income Code 7). How to do tax amendment 08, Dividends paid by foreign corporations (Income Code 8). How to do tax amendment 09, Capital gains (Income Code 9). How to do tax amendment 10, Industrial royalties (Income Code 10). How to do tax amendment 11, Motion picture or television copyright royalties (Income Code 11). How to do tax amendment 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). How to do tax amendment 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). How to do tax amendment 17, Pay for dependent personal services (Income Code 17). How to do tax amendment 18, Pay for teaching (Income Code 18). How to do tax amendment 19, Pay during studying and training (Income Code 19). How to do tax amendment 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). How to do tax amendment 29, Interest on deposits (Income Code 29). How to do tax amendment 30, Original issue discount (Income Code 30). How to do tax amendment 50, Other income (Income Code 50). How to do tax amendment Independent personal services Defined, Pay for independent personal services (Income Code 16). How to do tax amendment Exempt from withholding, Pay for independent personal services (Income Code 16). How to do tax amendment , 30% rate. How to do tax amendment India, Students and business apprentices from India. How to do tax amendment Indirect account holders, Indirect Account Holders Installment payment, Installment payments. How to do tax amendment , Installment payments. How to do tax amendment Insurance proceeds, Insurance proceeds. How to do tax amendment Interest Contingent, Contingent interest. How to do tax amendment Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). How to do tax amendment Deposits, Interest on deposits (Income Code 29). How to do tax amendment Foreign business arrangements, Interest from foreign business arrangements. How to do tax amendment Foreign corporations, Interest paid by foreign corporations (Income Code 4). How to do tax amendment Income, Interest Portfolio, Portfolio interest. How to do tax amendment , Interest that does not qualify as portfolio interest. How to do tax amendment Real property mortgages, Interest on real property mortgages (Income Code 2). How to do tax amendment Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. How to do tax amendment Qualified, Qualified intermediary. How to do tax amendment , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. How to do tax amendment M Magnetic media reporting, Electronic reporting. How to do tax amendment Marketable securities, Marketable securities. How to do tax amendment Mexico, Exception 3. How to do tax amendment Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). How to do tax amendment N Non-registered obligations, Obligations not in registered form. How to do tax amendment Nonqualified intermediary, Nonqualified intermediary. How to do tax amendment , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. How to do tax amendment Married to U. How to do tax amendment S. How to do tax amendment citizen or resident, Married to U. How to do tax amendment S. How to do tax amendment citizen or resident alien. How to do tax amendment Nonwage pay, Pay that is not wages. How to do tax amendment Northern Mariana Islands, Guam or Northern Mariana Islands corporations. How to do tax amendment Notional principal contract income, Notional principal contract income. How to do tax amendment NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. How to do tax amendment Obligations: Not in registered form, Obligations not in registered form. How to do tax amendment Offshore accounts, Offshore accounts. How to do tax amendment Original issue discount, Original issue discount (Income Code 30). How to do tax amendment Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. How to do tax amendment Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. How to do tax amendment Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. How to do tax amendment , Smaller partnerships and trusts. How to do tax amendment , Smaller partnerships and trusts. How to do tax amendment Withholding foreign, Withholding foreign partnership and foreign trust. How to do tax amendment , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). How to do tax amendment Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). How to do tax amendment Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. How to do tax amendment Studying, Pay during studying and training (Income Code 19). How to do tax amendment Teaching, Pay for teaching (Income Code 18). How to do tax amendment Training, Pay during studying and training (Income Code 19). How to do tax amendment Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. How to do tax amendment Form 1042, Penalties Form 8804, Penalties. How to do tax amendment Form 8805, Penalties. How to do tax amendment Magnetic media, Failure to file electronically. How to do tax amendment Trust fund recovery, Trust fund recovery penalty. How to do tax amendment Pensions, Pension payments. How to do tax amendment , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. How to do tax amendment Per diem, Per diem paid by the U. How to do tax amendment S. How to do tax amendment Government. How to do tax amendment Personal service income, Personal service income. How to do tax amendment Pooled withholding information, Pooled withholding information. How to do tax amendment Portfolio interest, Portfolio interest. How to do tax amendment , Interest that does not qualify as portfolio interest. How to do tax amendment Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. How to do tax amendment Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. How to do tax amendment S. How to do tax amendment possession. How to do tax amendment , Exception 4. How to do tax amendment Q QI withholding agreement, QI withholding agreement. How to do tax amendment Qualified intermediary, Qualified intermediary. How to do tax amendment , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. How to do tax amendment Dividends paid by, Dividends paid by U. How to do tax amendment S. How to do tax amendment corporations — general (Income Code 6). How to do tax amendment R Racing purses, Racing purses. How to do tax amendment Real property interest Disposition of, U. How to do tax amendment S. How to do tax amendment Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. How to do tax amendment Registered obligations, Obligations in registered form. How to do tax amendment Researchers, Tax treaties. How to do tax amendment Resident alien defined, Resident alien. How to do tax amendment Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. How to do tax amendment S. How to do tax amendment Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to do tax amendment S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. How to do tax amendment Scholarship, Scholarships, fellowships, and grants. How to do tax amendment , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. How to do tax amendment , Income from securities. How to do tax amendment Services performed outside the U. How to do tax amendment S. How to do tax amendment , Services performed outside the United States. How to do tax amendment Short-term obligation, Short-term obligations. How to do tax amendment Social security, Social security and Medicare tax. How to do tax amendment Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. How to do tax amendment T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. How to do tax amendment Dependent personal services, Tax treaties. How to do tax amendment Entertainers and athletes, Tax treaties. How to do tax amendment Gains, Tax treaties. How to do tax amendment Gambling winnings, Tax treaties. How to do tax amendment Independent personal services, Tax treaties. How to do tax amendment Student, Tax treaties. How to do tax amendment Students and trainees, Tax treaties. How to do tax amendment Tables, Tax Treaty Tables Teaching, Tax treaties. How to do tax amendment Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. How to do tax amendment Taxpayer identification number (TIN), U. How to do tax amendment S. How to do tax amendment Taxpayer Identification Numbers, Identification numbers. How to do tax amendment Exceptions, Exceptions to TIN requirement. How to do tax amendment Teachers, Pay for teaching (Income Code 18). How to do tax amendment Ten-percent owners, Ten-percent owners. How to do tax amendment Territorial limits, Territorial limits. How to do tax amendment Totalization agreements, Social security and Medicare tax. How to do tax amendment Transportation income, Transportation income. How to do tax amendment Travel expenses, Travel expenses. How to do tax amendment Trust Territory of the Pacific Islands, Income from U. How to do tax amendment S. How to do tax amendment Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to do tax amendment Trusts Foreign, Foreign simple and grantor trust. How to do tax amendment Smaller, Smaller partnerships and trusts. How to do tax amendment Withholding foreign, Withholding foreign partnership and foreign trust. How to do tax amendment , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. How to do tax amendment S. How to do tax amendment agent of foreign person, U. How to do tax amendment S. How to do tax amendment agent of foreign person. How to do tax amendment U. How to do tax amendment S. How to do tax amendment branch Foreign bank, U. How to do tax amendment S. How to do tax amendment branches of foreign banks and foreign insurance companies. How to do tax amendment , Income paid to U. How to do tax amendment S. How to do tax amendment branch of foreign bank or insurance company. How to do tax amendment Foreign insurance company, U. How to do tax amendment S. How to do tax amendment branches of foreign banks and foreign insurance companies. How to do tax amendment , Income paid to U. How to do tax amendment S. How to do tax amendment branch of foreign bank or insurance company. How to do tax amendment Foreign person, U. How to do tax amendment S. How to do tax amendment branches of foreign persons. How to do tax amendment U. How to do tax amendment S. How to do tax amendment national, 30% rate. How to do tax amendment U. How to do tax amendment S. How to do tax amendment real property interest, U. How to do tax amendment S. How to do tax amendment real property interest. How to do tax amendment U. How to do tax amendment S. How to do tax amendment savings bonds, Income from U. How to do tax amendment S. How to do tax amendment Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to do tax amendment U. How to do tax amendment S. How to do tax amendment territorial limits, Territorial limits. How to do tax amendment U. How to do tax amendment S. How to do tax amendment Virgin Islands, U. How to do tax amendment S. How to do tax amendment Virgin Islands and American Samoa corporations. How to do tax amendment Unexpected payment, Unexpected payment. How to do tax amendment W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. How to do tax amendment When to withhold, When to withhold. How to do tax amendment Withhold, amount to, Determination of amount to withhold. How to do tax amendment Withhold, when to, When to withhold. How to do tax amendment Withholding Agreements, QI withholding agreement. How to do tax amendment , WP and WT withholding agreements. How to do tax amendment , Withholding agreements. How to do tax amendment , Income Code 43. How to do tax amendment Alternative procedure, Alternative procedure. How to do tax amendment Certificate, Withholding Certificates, Withholding certificate. How to do tax amendment Rate pool, Pooled withholding information. How to do tax amendment Real property, U. How to do tax amendment S. How to do tax amendment Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. How to do tax amendment Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. How to do tax amendment Exemption, Withholding exemption. How to do tax amendment Final payment exemption, Final payment exemption. How to do tax amendment Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. How to do tax amendment Scholarships and fellowship grants, Alternate withholding procedure. How to do tax amendment Students, Tax treaties. How to do tax amendment Withholding agreements, Withholding agreements. How to do tax amendment , Income Code 43. How to do tax amendment Prev  Up     Home   More Online Publications
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SOI Tax Stats - Partnership Statistics

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Snapshot of Partnership Returns, 2010

A partnership is a relationship between two or more persons who join to carry on a trade or business, with each person contributing money, property labor or skill and each expecting to share in the profits and losses of the business whether or not a formal partnership agreement was made. Here you will find data tables and SOI Bulletin articles concerning 1065 partnerships.

For information about selected terms and concepts, and a description of the data sources and limitations, please visit the Partnership Study Metadata page.


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Page Last Reviewed or Updated: 05-Nov-2013

The How To Do Tax Amendment

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