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My free tax. My free tax.com com 1. My free tax.com   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). My free tax.com  You can set up and make contributions to an IRA if you receive taxable compensation. My free tax.com Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. My free tax.com For more information about IRAs, see Publication 590. My free tax.com Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. My free tax.com The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. My free tax.com Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. My free tax.com Many types of educational assistance are tax free if they meet the requirements discussed here. My free tax.com Special rules apply to U. My free tax.com S. My free tax.com citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. My free tax.com For information about these rules, see Publication 54, Tax Guide for U. My free tax.com S. My free tax.com Citizens and Resident Aliens Abroad. My free tax.com Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. My free tax.com A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. My free tax.com Amount of scholarship or fellowship. My free tax.com   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. My free tax.com This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. My free tax.com The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. My free tax.com Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. My free tax.com Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. My free tax.com A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. My free tax.com (But for exceptions, see Payment for services,later. My free tax.com Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. My free tax.com Candidate for a degree. My free tax.com   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. My free tax.com Eligible educational institution. My free tax.com   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. My free tax.com Qualified education expenses. My free tax.com   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. My free tax.com These items must be required of all students in your course of instruction. My free tax.com Expenses that do not qualify. My free tax.com   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. My free tax.com Payment for services. My free tax.com   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. My free tax.com This applies even if all candidates for a degree must perform the services to receive the degree. My free tax.com (See exceptions next. My free tax.com ) Exceptions. My free tax.com   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. My free tax.com Example 1. My free tax.com You received a scholarship of $2,500. My free tax.com The scholarship was not received under either of the exceptions mentioned above. My free tax.com As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. My free tax.com Of the $2,500 scholarship, $1,000 represents payment for teaching. My free tax.com The provider of your scholarship gives you a Form W-2 showing $1,000 as income. My free tax.com Your qualified education expenses were at least $1,500. My free tax.com Assuming that all other conditions are met, $1,500 of your scholarship is tax free. My free tax.com The $1,000 you received for teaching is taxable. My free tax.com Example 2. My free tax.com You are a candidate for a degree at a medical school. My free tax.com You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. My free tax.com The terms of your scholarship require you to perform future services. My free tax.com A substantial penalty applies if you do not comply. My free tax.com The entire amount of your grant is taxable as payment for services in the year it is received. My free tax.com Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. My free tax.com Worksheet 1-1. My free tax.com    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. My free tax.com    Worksheet 1-1. My free tax.com Taxable Scholarship and Fellowship Income 1. My free tax.com Enter the total amount of any scholarship or fellowship for 2013. My free tax.com See Amount of scholarship or fellowship, earlier. My free tax.com 1. My free tax.com       If you are a degree candidate at an eligible educational institution, go to line 2. My free tax.com If you are not a degree candidate at an eligible educational institution, stop here. My free tax.com The entire amount is taxable. My free tax.com For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. My free tax.com       2. My free tax.com Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. My free tax.com (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. My free tax.com ) 2. My free tax.com     3. My free tax.com Subtract line 2 from line 1 3. My free tax.com     4. My free tax.com Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. My free tax.com     5. My free tax.com Subtract line 4 from line 3 5. My free tax.com     6. My free tax.com Enter the amount of your qualified education expenses 6. My free tax.com     7. My free tax.com Enter the smaller of line 5 or line 6. My free tax.com This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. My free tax.com     8. My free tax.com Subtract line 7 from line 5 8. My free tax.com     9. My free tax.com Taxable part. My free tax.com Add lines 2, 4, and 8. My free tax.com See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. My free tax.com     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. My free tax.com You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. My free tax.com Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. My free tax.com If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. My free tax.com If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. My free tax.com You must report the taxable amount whether or not you received a Form W-2. My free tax.com If you receive an incorrect Form W-2, ask the payer for a corrected one. My free tax.com For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. My free tax.com How To Report How you report any taxable scholarship or fellowship income depends on which return you file. My free tax.com Form 1040EZ. My free tax.com   If you file Form 1040EZ, include the taxable amount in the total on line 1. My free tax.com If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. My free tax.com Form 1040A. My free tax.com   If you file Form 1040A, include the taxable amount in the total on line 7. My free tax.com If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. My free tax.com Form 1040. My free tax.com   If you file Form 1040, include the taxable amount in the total on line 7. My free tax.com If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. My free tax.com Schedule SE (Form 1040). My free tax.com   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. My free tax.com If your net earnings are $400 or more, you must pay self-employment tax. My free tax.com Use Schedule SE, Self-Employment Tax, to figure this tax. My free tax.com Form 1040NR. My free tax.com   If you file Form 1040NR, report the taxable amount on line 12. My free tax.com Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. My free tax.com S. My free tax.com Source Income Subject to Withholding. My free tax.com See the Instructions for Form 1040NR for more information. My free tax.com Form 1040NR-EZ. My free tax.com   If you file Form 1040NR-EZ, report the taxable amount on line 5. My free tax.com Generally, you must report the amount shown in box 2 of Form(s) 1042-S. My free tax.com See the Instructions for Form 1040NR-EZ for more information. My free tax.com Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. My free tax.com Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. My free tax.com Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. My free tax.com They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. My free tax.com Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. My free tax.com Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. My free tax.com Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. My free tax.com Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. My free tax.com Do not include these payments as income on your federal tax return. My free tax.com If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. My free tax.com This applies only to the part of your VA payments that is required to be used for education expenses. My free tax.com You may want to visit the Veteran's Administration website at www. My free tax.com gibill. My free tax.com va. My free tax.com gov for specific information about the various VA benefits for education. My free tax.com Example. My free tax.com You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. My free tax.com Neither of these benefits is taxable and you do not report them on your tax return. My free tax.com You also want to claim an American opportunity credit on your return. My free tax.com You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). My free tax.com To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. My free tax.com You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. My free tax.com Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. My free tax.com This is called a “tuition reduction. My free tax.com ” You do not have to include a qualified tuition reduction in your income. My free tax.com A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. My free tax.com You do not have to use the tuition reduction at the eligible educational institution from which you received it. My free tax.com In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. My free tax.com The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. My free tax.com You must include in your income any tuition reduction you receive that is payment for your services. My free tax.com Eligible educational institution. My free tax.com   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. My free tax.com Officers, owners, and highly compensated employees. My free tax.com   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. My free tax.com This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. My free tax.com The group must be defined under a reasonable classification set up by the employer. My free tax.com The classification must not discriminate in favor of owners, officers, or highly compensated employees. My free tax.com Payment for services. My free tax.com   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. My free tax.com This applies even if all candidates for a degree must perform the services to receive the degree. My free tax.com (See below for exceptions. My free tax.com ) Exceptions. My free tax.com   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. My free tax.com Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. My free tax.com You are an employee of the eligible educational institution. My free tax.com You were an employee of the eligible educational institution, but you retired or left on disability. My free tax.com You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. My free tax.com You are the dependent child or spouse of an individual described in (1) through (3), above. My free tax.com Child of deceased parents. My free tax.com   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. My free tax.com Child of divorced parents. My free tax.com   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. My free tax.com Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. My free tax.com It is provided by an eligible educational institution. My free tax.com You are a graduate student who performs teaching or research activities for the educational institution. My free tax.com You must include in income any other tuition reductions for graduate education that you receive. My free tax.com How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. My free tax.com Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). My free tax.com Prev  Up  Next   Home   More Online Publications