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How To Fill Out An Amended Tax Return Form

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How To Fill Out An Amended Tax Return Form

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

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

The Health Coverage Tax Credit (HCTC) Program
The Health Coverage Tax Credit helps make health insurance more affordable for eligible individuals and their families by paying 72.5% of health insurance premiums. Find out if you're eligible for this tax credit, and how you can receive it.

Adoption Credit
Taxpayers who adopt an eligible child may qualify for the adoption tax credit.

Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.

Page Last Reviewed or Updated: 05-Mar-2014

The How To Fill Out An Amended Tax Return Form

How to fill out an amended tax return form Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. How to fill out an amended tax return form Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. How to fill out an amended tax return form Adjusted basis for installment sale, Adjusted basis for installment sale purposes. How to fill out an amended tax return form Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. How to fill out an amended tax return form Alternative Depreciation System (ADS), Required use of ADS. How to fill out an amended tax return form , ADS election. How to fill out an amended tax return form Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. How to fill out an amended tax return form B Bankruptcy, Bankruptcy. How to fill out an amended tax return form Barter income, Barter income. How to fill out an amended tax return form Basis Adjusted, Adjusted basis. How to fill out an amended tax return form Installment sale, Adjusted basis for installment sale purposes. How to fill out an amended tax return form Involuntary conversion, Basis for depreciation. How to fill out an amended tax return form Like-kind exchange, Basis for depreciation. How to fill out an amended tax return form Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. How to fill out an amended tax return form Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. How to fill out an amended tax return form Constructing assets, Constructing assets. How to fill out an amended tax return form Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. How to fill out an amended tax return form Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. How to fill out an amended tax return form Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. How to fill out an amended tax return form Casualty, defined, Casualty. How to fill out an amended tax return form Disaster area losses, Disaster Area Losses Leased property, Leased property. How to fill out an amended tax return form Livestock, Livestock or produce bought for resale. How to fill out an amended tax return form , Raised draft, breeding, dairy, or sporting animals. How to fill out an amended tax return form Reimbursement, Insurance and other reimbursements. How to fill out an amended tax return form Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. How to fill out an amended tax return form Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. How to fill out an amended tax return form Christmas trees, Christmas tree cultivation. How to fill out an amended tax return form , Christmas trees. How to fill out an amended tax return form Club dues, Club dues and membership fees. How to fill out an amended tax return form Comments on publication, Comments and suggestions. How to fill out an amended tax return form Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. How to fill out an amended tax return form Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. How to fill out an amended tax return form , Community property. How to fill out an amended tax return form Computer, software, Computer software. How to fill out an amended tax return form Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. How to fill out an amended tax return form Conservation Reserve Program, Conservation Reserve Program (CRP) payments. How to fill out an amended tax return form Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. How to fill out an amended tax return form Constructive receipt of income, Constructive receipt. How to fill out an amended tax return form Contamination, Soil or other environmental contamination. How to fill out an amended tax return form Contract price, Contract price. How to fill out an amended tax return form Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. How to fill out an amended tax return form , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. How to fill out an amended tax return form , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. How to fill out an amended tax return form Social security coverage, How to become insured under social security. How to fill out an amended tax return form State unemployment tax, Tax rate and credit. How to fill out an amended tax return form Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. How to fill out an amended tax return form Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. How to fill out an amended tax return form Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. How to fill out an amended tax return form , Section 1231 transactions. How to fill out an amended tax return form , Gain or loss. How to fill out an amended tax return form Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. How to fill out an amended tax return form Canceled, Cancellation of Debt, Canceled debt excluded from income. How to fill out an amended tax return form , Cancellation of debt. How to fill out an amended tax return form , Canceled debt. How to fill out an amended tax return form Nonrecourse, Amount realized on a nonrecourse debt. How to fill out an amended tax return form Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. How to fill out an amended tax return form Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. How to fill out an amended tax return form Conservation assets, Depreciable conservation assets. How to fill out an amended tax return form Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. How to fill out an amended tax return form Listed property, Additional Rules for Listed Property Raised livestock, Livestock. How to fill out an amended tax return form Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. How to fill out an amended tax return form Depreciation allowed, Basis adjustment for depreciation allowed or allowable. How to fill out an amended tax return form Direct payments, Direct payments and counter-cyclical payments. How to fill out an amended tax return form , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. How to fill out an amended tax return form Disaster relief payments, Qualified disaster relief payments. How to fill out an amended tax return form Dispositions, Sale or other disposal of land during 9-year period. How to fill out an amended tax return form , Gain on sale of farmland. How to fill out an amended tax return form , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. How to fill out an amended tax return form , Easements. How to fill out an amended tax return form Election ADS depreciation, Electing ADS. How to fill out an amended tax return form , ADS election. How to fill out an amended tax return form Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. How to fill out an amended tax return form Cutting of timber, Election to treat cutting as a sale or exchange. How to fill out an amended tax return form Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. How to fill out an amended tax return form Out of installment method, Electing out of the installment method. How to fill out an amended tax return form Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. How to fill out an amended tax return form Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. How to fill out an amended tax return form Employer identification number, Reminders, Employer identification number (EIN). How to fill out an amended tax return form Endangered species recovery expenses, Endangered species recovery expenses. How to fill out an amended tax return form Environmental contamination, Soil or other environmental contamination. How to fill out an amended tax return form Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). How to fill out an amended tax return form , Fair market value (FMV). How to fill out an amended tax return form Family member Business expenses, Special rule for related persons. How to fill out an amended tax return form Installment sale, Sale to a related person. How to fill out an amended tax return form Like-kind exchange, Like-kind exchanges between related persons. How to fill out an amended tax return form Loss on sale or exchange of property, Losses from sales or exchanges between related persons. How to fill out an amended tax return form Personal-use property, Personal-use property. How to fill out an amended tax return form Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. How to fill out an amended tax return form , Farm. How to fill out an amended tax return form Income averaging, Income Averaging for Farmers Rental, Farm rental. How to fill out an amended tax return form Sale of, Sale of a Farm Farmer, Farmer. How to fill out an amended tax return form Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. How to fill out an amended tax return form Form 1099-A, Form 1099-A. How to fill out an amended tax return form , Forms 1099-A and 1099-C. How to fill out an amended tax return form 1099-C, Cancellation of Debt, Form 1099-C. How to fill out an amended tax return form , Forms 1099-A and 1099-C. How to fill out an amended tax return form 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. How to fill out an amended tax return form 1099-PATR, Form 1099-PATR. How to fill out an amended tax return form 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. How to fill out an amended tax return form , Recapture. How to fill out an amended tax return form , Reporting the exchange. How to fill out an amended tax return form 4835, Rents (Including Crop Shares) 5213, Using the presumption later. How to fill out an amended tax return form 6252, Form 6252. How to fill out an amended tax return form 8822, Reminders 8824, Reporting the exchange. How to fill out an amended tax return form 8849, Claiming a Refund 8886, Reminders 940, Form 940. How to fill out an amended tax return form 943, Form 943. How to fill out an amended tax return form 982, Form 982 I-9, Form I-9. How to fill out an amended tax return form SS-4, Reminders, Employer identification number (EIN). How to fill out an amended tax return form SS-5, Obtaining a social security number. How to fill out an amended tax return form T (Timber), Form T (Timber). How to fill out an amended tax return form W-2, Form W-2. How to fill out an amended tax return form W-4, Reminders, New hire reporting. How to fill out an amended tax return form , Form W-4. How to fill out an amended tax return form W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. How to fill out an amended tax return form Free tax services, How To Get Tax Help, Free help with your tax return. How to fill out an amended tax return form Fuel tax credit or refund, Fuel tax credit and refund. How to fill out an amended tax return form , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). How to fill out an amended tax return form , Cost related to gifts. How to fill out an amended tax return form , Property Received as a Gift, Gift. How to fill out an amended tax return form Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. How to fill out an amended tax return form Gross profit percentage, Gross profit percentage. How to fill out an amended tax return form Gross profit, defined, Gross profit. How to fill out an amended tax return form Guarantee, Debt not payable on demand. How to fill out an amended tax return form H Health insurance deduction, Self-employed health insurance deduction. How to fill out an amended tax return form Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. How to fill out an amended tax return form Holding period, Holding period. How to fill out an amended tax return form Horticultural structure, Horticultural structure. How to fill out an amended tax return form I Illegal irrigation subsidy, Illegal federal irrigation subsidy. How to fill out an amended tax return form Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. How to fill out an amended tax return form , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. How to fill out an amended tax return form Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. How to fill out an amended tax return form Inherited property, Inherited Property Insolvency, Insolvency. How to fill out an amended tax return form Installment sales, Form 6252. How to fill out an amended tax return form Electing out, Electing out of the installment method. How to fill out an amended tax return form Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. How to fill out an amended tax return form Unstated interest, Unstated interest. How to fill out an amended tax return form Insurance, Insurance, Self-employed health insurance deduction. How to fill out an amended tax return form Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. How to fill out an amended tax return form Unstated, Unstated interest. How to fill out an amended tax return form Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. How to fill out an amended tax return form Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. How to fill out an amended tax return form , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. How to fill out an amended tax return form Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. How to fill out an amended tax return form Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. How to fill out an amended tax return form Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. How to fill out an amended tax return form Prepaid farm supplies, Deduction limit. How to fill out an amended tax return form Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. How to fill out an amended tax return form Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. How to fill out an amended tax return form Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. How to fill out an amended tax return form Casualty and theft losses, Livestock or produce bought for resale. How to fill out an amended tax return form Crop shares, Crop shares you use to feed livestock. How to fill out an amended tax return form Depreciation, Livestock. How to fill out an amended tax return form Diseased, Diseased livestock. How to fill out an amended tax return form Feed assistance, Feed Assistance and Payments Immature, Immature livestock. How to fill out an amended tax return form Losses, Loss of livestock. How to fill out an amended tax return form , Livestock Purchased, Purchased livestock. How to fill out an amended tax return form Raised, Raised livestock. How to fill out an amended tax return form Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. How to fill out an amended tax return form Used in a farm business, Livestock used in farm business. How to fill out an amended tax return form Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. How to fill out an amended tax return form Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. How to fill out an amended tax return form Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. How to fill out an amended tax return form Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. How to fill out an amended tax return form Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. How to fill out an amended tax return form Lost property, Mislaid or lost property. How to fill out an amended tax return form M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. How to fill out an amended tax return form Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. How to fill out an amended tax return form Nontaxable transfer, Property acquired in a nontaxable transfer. How to fill out an amended tax return form Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. How to fill out an amended tax return form Membership fees, Club dues and membership fees. How to fill out an amended tax return form Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. How to fill out an amended tax return form Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. How to fill out an amended tax return form Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. How to fill out an amended tax return form Nontaxable transfer, Property acquired in a nontaxable transfer. How to fill out an amended tax return form Percentage tables, Rules for using the tables. How to fill out an amended tax return form Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. How to fill out an amended tax return form Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. How to fill out an amended tax return form Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. How to fill out an amended tax return form P Partners, limited, Limited partner. How to fill out an amended tax return form Partners, retired, Retired partner. How to fill out an amended tax return form Partners, Spouse, Business Owned and Operated by Spouses. How to fill out an amended tax return form Partnership, Partnership income or loss. How to fill out an amended tax return form Passenger automobile, Passenger automobiles. How to fill out an amended tax return form Pasture income, Pasture income and rental. How to fill out an amended tax return form Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. How to fill out an amended tax return form Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. How to fill out an amended tax return form Extends useful life, Prepayment. How to fill out an amended tax return form Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. How to fill out an amended tax return form Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. How to fill out an amended tax return form Received for services, Property received for services. How to fill out an amended tax return form Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. How to fill out an amended tax return form Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. How to fill out an amended tax return form Section 1255, Section 1255 property. How to fill out an amended tax return form Tangible personal, Tangible personal property. How to fill out an amended tax return form Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. How to fill out an amended tax return form Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. How to fill out an amended tax return form Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. How to fill out an amended tax return form Basis reductions, Recapture of basis reductions. How to fill out an amended tax return form Certain depreciation, Recapture of certain depreciation. How to fill out an amended tax return form Cost-sharing payments, Recapture. How to fill out an amended tax return form Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. How to fill out an amended tax return form Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. How to fill out an amended tax return form Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. How to fill out an amended tax return form Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. How to fill out an amended tax return form , Reforestation Costs Refund Deduction taken, Refund or reimbursement. How to fill out an amended tax return form Fuel tax, Fuel tax credit and refund. How to fill out an amended tax return form , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. How to fill out an amended tax return form , Casualties and Thefts, Insurance and other reimbursements. How to fill out an amended tax return form Deduction taken, Refund or reimbursement. How to fill out an amended tax return form Expenses, Reimbursed expenses. How to fill out an amended tax return form Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. How to fill out an amended tax return form Reforestation expenses, Qualifying costs. How to fill out an amended tax return form To employees, Reimbursements to employees. How to fill out an amended tax return form Related persons, Special rule for related persons. How to fill out an amended tax return form , Losses from sales or exchanges between related persons. How to fill out an amended tax return form , Special rules for related persons. How to fill out an amended tax return form , Like-kind exchanges between related persons. How to fill out an amended tax return form , Sale to a related person. How to fill out an amended tax return form , Buying replacement property from a related person. How to fill out an amended tax return form , Related persons. How to fill out an amended tax return form Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. How to fill out an amended tax return form Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. How to fill out an amended tax return form Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. How to fill out an amended tax return form , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. How to fill out an amended tax return form S Sale of home, Sale of your home. How to fill out an amended tax return form Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. How to fill out an amended tax return form Self-employed health insurance deduction, Self-employed health insurance deduction. How to fill out an amended tax return form Self-employment tax Community property, Community property. How to fill out an amended tax return form Deduction, Deduction for employer-equivalent portion of self-employment tax. How to fill out an amended tax return form How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. How to fill out an amended tax return form Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. How to fill out an amended tax return form Share farming, Share farmer. How to fill out an amended tax return form Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. How to fill out an amended tax return form Selling price Defined, Selling price. How to fill out an amended tax return form Reduced, Selling price reduced. How to fill out an amended tax return form Settlement costs (fees), Settlement costs. How to fill out an amended tax return form Social security and Medicare Credits of coverage, Earning credits in 2013. How to fill out an amended tax return form Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. How to fill out an amended tax return form Software, computer, Computer software. How to fill out an amended tax return form Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. How to fill out an amended tax return form Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. How to fill out an amended tax return form Start-up costs for businesses, Business start-up and organizational costs. How to fill out an amended tax return form Suggestions for publication, Comments and suggestions. How to fill out an amended tax return form T Tangible personal property, Tangible personal property. How to fill out an amended tax return form Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. How to fill out an amended tax return form Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. How to fill out an amended tax return form Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. How to fill out an amended tax return form General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. How to fill out an amended tax return form State and local general sales, State and local general sales taxes. How to fill out an amended tax return form Withholding, Federal income tax withholding. How to fill out an amended tax return form , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. How to fill out an amended tax return form Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. How to fill out an amended tax return form Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. How to fill out an amended tax return form , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. How to fill out an amended tax return form TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. How to fill out an amended tax return form Unstated interest, Unstated interest. How to fill out an amended tax return form W Wages and salaries, Wages and salaries. How to fill out an amended tax return form Water conservation, Conservation Expenses Water well, Water well. How to fill out an amended tax return form , Water wells. How to fill out an amended tax return form Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. How to fill out an amended tax return form Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications