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Need To Amend 2011 Tax Return

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Need To Amend 2011 Tax Return

Need to amend 2011 tax return 7. Need to amend 2011 tax return   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Need to amend 2011 tax return The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Need to amend 2011 tax return The person providing the voyage (the operator of the vessel) is liable for the tax. Need to amend 2011 tax return Voyage. Need to amend 2011 tax return   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Need to amend 2011 tax return The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Need to amend 2011 tax return The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Need to amend 2011 tax return Passenger. Need to amend 2011 tax return   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Need to amend 2011 tax return Example 1. Need to amend 2011 tax return John Smith works as a guest lecturer. Need to amend 2011 tax return The cruise line hired him for the benefit of the passengers. Need to amend 2011 tax return Therefore, he is engaged in the business of the vessel and is not a passenger. Need to amend 2011 tax return Example 2. Need to amend 2011 tax return Marian Green is a travel agent. Need to amend 2011 tax return She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Need to amend 2011 tax return She is a passenger. Need to amend 2011 tax return Taxable situations. Need to amend 2011 tax return   There are two taxable situations. Need to amend 2011 tax return The first situation involves voyages on commercial passenger vessels extending over one or more nights. Need to amend 2011 tax return A voyage extends over one or more nights if it extends for more than 24 hours. Need to amend 2011 tax return A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Need to amend 2011 tax return   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Need to amend 2011 tax return Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Need to amend 2011 tax return 45 statute miles) from low tide on the coastline. Need to amend 2011 tax return If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Need to amend 2011 tax return The tax applies regardless of the duration of the voyage. Need to amend 2011 tax return A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Need to amend 2011 tax return Exemptions. Need to amend 2011 tax return   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Need to amend 2011 tax return Prev  Up  Next   Home   More Online Publications
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The Need To Amend 2011 Tax Return

Need to amend 2011 tax return 1. Need to amend 2011 tax return   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). Need to amend 2011 tax return  You can set up and make contributions to an IRA if you receive taxable compensation. Need to amend 2011 tax return 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. Need to amend 2011 tax return For more information about IRAs, see Publication 590. Need to amend 2011 tax return 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. Need to amend 2011 tax return The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Need to amend 2011 tax return Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Need to amend 2011 tax return Many types of educational assistance are tax free if they meet the requirements discussed here. Need to amend 2011 tax return Special rules apply to U. Need to amend 2011 tax return S. Need to amend 2011 tax return citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Need to amend 2011 tax return For information about these rules, see Publication 54, Tax Guide for U. Need to amend 2011 tax return S. Need to amend 2011 tax return Citizens and Resident Aliens Abroad. Need to amend 2011 tax return 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. Need to amend 2011 tax return A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Need to amend 2011 tax return Amount of scholarship or fellowship. Need to amend 2011 tax return   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Need to amend 2011 tax return 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. Need to amend 2011 tax return 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. Need to amend 2011 tax return Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Need to amend 2011 tax return 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. Need to amend 2011 tax return 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. Need to amend 2011 tax return (But for exceptions, see Payment for services,later. Need to amend 2011 tax return Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Need to amend 2011 tax return Candidate for a degree. Need to amend 2011 tax return   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. Need to amend 2011 tax return Eligible educational institution. Need to amend 2011 tax return   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. Need to amend 2011 tax return Qualified education expenses. Need to amend 2011 tax return   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. Need to amend 2011 tax return These items must be required of all students in your course of instruction. Need to amend 2011 tax return Expenses that do not qualify. Need to amend 2011 tax return   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. Need to amend 2011 tax return Payment for services. Need to amend 2011 tax return   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. Need to amend 2011 tax return This applies even if all candidates for a degree must perform the services to receive the degree. Need to amend 2011 tax return (See exceptions next. Need to amend 2011 tax return ) Exceptions. Need to amend 2011 tax return   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. Need to amend 2011 tax return Example 1. Need to amend 2011 tax return You received a scholarship of $2,500. Need to amend 2011 tax return The scholarship was not received under either of the exceptions mentioned above. Need to amend 2011 tax return As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Need to amend 2011 tax return Of the $2,500 scholarship, $1,000 represents payment for teaching. Need to amend 2011 tax return The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Need to amend 2011 tax return Your qualified education expenses were at least $1,500. Need to amend 2011 tax return Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Need to amend 2011 tax return The $1,000 you received for teaching is taxable. Need to amend 2011 tax return Example 2. Need to amend 2011 tax return You are a candidate for a degree at a medical school. Need to amend 2011 tax return You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Need to amend 2011 tax return The terms of your scholarship require you to perform future services. Need to amend 2011 tax return A substantial penalty applies if you do not comply. Need to amend 2011 tax return The entire amount of your grant is taxable as payment for services in the year it is received. Need to amend 2011 tax return Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Need to amend 2011 tax return Worksheet 1-1. Need to amend 2011 tax return    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Need to amend 2011 tax return    Worksheet 1-1. Need to amend 2011 tax return Taxable Scholarship and Fellowship Income 1. Need to amend 2011 tax return Enter the total amount of any scholarship or fellowship for 2013. Need to amend 2011 tax return See Amount of scholarship or fellowship, earlier. Need to amend 2011 tax return 1. Need to amend 2011 tax return       If you are a degree candidate at an eligible educational institution, go to line 2. Need to amend 2011 tax return If you are not a degree candidate at an eligible educational institution, stop here. Need to amend 2011 tax return The entire amount is taxable. Need to amend 2011 tax return For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Need to amend 2011 tax return       2. Need to amend 2011 tax return Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Need to amend 2011 tax return (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. Need to amend 2011 tax return ) 2. Need to amend 2011 tax return     3. Need to amend 2011 tax return Subtract line 2 from line 1 3. Need to amend 2011 tax return     4. Need to amend 2011 tax return Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Need to amend 2011 tax return     5. Need to amend 2011 tax return Subtract line 4 from line 3 5. Need to amend 2011 tax return     6. Need to amend 2011 tax return Enter the amount of your qualified education expenses 6. Need to amend 2011 tax return     7. Need to amend 2011 tax return Enter the smaller of line 5 or line 6. Need to amend 2011 tax return This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Need to amend 2011 tax return     8. Need to amend 2011 tax return Subtract line 7 from line 5 8. Need to amend 2011 tax return     9. Need to amend 2011 tax return Taxable part. Need to amend 2011 tax return Add lines 2, 4, and 8. Need to amend 2011 tax return See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Need to amend 2011 tax return     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. Need to amend 2011 tax return 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. Need to amend 2011 tax return 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. Need to amend 2011 tax return 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. Need to amend 2011 tax return 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. Need to amend 2011 tax return You must report the taxable amount whether or not you received a Form W-2. Need to amend 2011 tax return If you receive an incorrect Form W-2, ask the payer for a corrected one. Need to amend 2011 tax return For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Need to amend 2011 tax return How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Need to amend 2011 tax return Form 1040EZ. Need to amend 2011 tax return   If you file Form 1040EZ, include the taxable amount in the total on line 1. Need to amend 2011 tax return 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. Need to amend 2011 tax return Form 1040A. Need to amend 2011 tax return   If you file Form 1040A, include the taxable amount in the total on line 7. Need to amend 2011 tax return 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. Need to amend 2011 tax return Form 1040. Need to amend 2011 tax return   If you file Form 1040, include the taxable amount in the total on line 7. Need to amend 2011 tax return 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. Need to amend 2011 tax return Schedule SE (Form 1040). Need to amend 2011 tax return   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. Need to amend 2011 tax return If your net earnings are $400 or more, you must pay self-employment tax. Need to amend 2011 tax return Use Schedule SE, Self-Employment Tax, to figure this tax. Need to amend 2011 tax return Form 1040NR. Need to amend 2011 tax return   If you file Form 1040NR, report the taxable amount on line 12. Need to amend 2011 tax return Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Need to amend 2011 tax return S. Need to amend 2011 tax return Source Income Subject to Withholding. Need to amend 2011 tax return See the Instructions for Form 1040NR for more information. Need to amend 2011 tax return Form 1040NR-EZ. Need to amend 2011 tax return   If you file Form 1040NR-EZ, report the taxable amount on line 5. Need to amend 2011 tax return Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Need to amend 2011 tax return See the Instructions for Form 1040NR-EZ for more information. Need to amend 2011 tax return Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Need to amend 2011 tax return Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Need to amend 2011 tax return 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. Need to amend 2011 tax return They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Need to amend 2011 tax return Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Need to amend 2011 tax return 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. Need to amend 2011 tax return Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Need to amend 2011 tax return Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Need to amend 2011 tax return Do not include these payments as income on your federal tax return. Need to amend 2011 tax return 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. Need to amend 2011 tax return This applies only to the part of your VA payments that is required to be used for education expenses. Need to amend 2011 tax return You may want to visit the Veteran's Administration website at www. Need to amend 2011 tax return gibill. Need to amend 2011 tax return va. Need to amend 2011 tax return gov for specific information about the various VA benefits for education. Need to amend 2011 tax return Example. Need to amend 2011 tax return 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. Need to amend 2011 tax return Neither of these benefits is taxable and you do not report them on your tax return. Need to amend 2011 tax return You also want to claim an American opportunity credit on your return. Need to amend 2011 tax return You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Need to amend 2011 tax return 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. Need to amend 2011 tax return You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Need to amend 2011 tax return 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. Need to amend 2011 tax return This is called a “tuition reduction. Need to amend 2011 tax return ” You do not have to include a qualified tuition reduction in your income. Need to amend 2011 tax return A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Need to amend 2011 tax return You do not have to use the tuition reduction at the eligible educational institution from which you received it. Need to amend 2011 tax return 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. Need to amend 2011 tax return 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. Need to amend 2011 tax return You must include in your income any tuition reduction you receive that is payment for your services. Need to amend 2011 tax return Eligible educational institution. Need to amend 2011 tax return   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. Need to amend 2011 tax return Officers, owners, and highly compensated employees. Need to amend 2011 tax return   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Need to amend 2011 tax return This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Need to amend 2011 tax return The group must be defined under a reasonable classification set up by the employer. Need to amend 2011 tax return The classification must not discriminate in favor of owners, officers, or highly compensated employees. Need to amend 2011 tax return Payment for services. Need to amend 2011 tax return   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. Need to amend 2011 tax return This applies even if all candidates for a degree must perform the services to receive the degree. Need to amend 2011 tax return (See below for exceptions. Need to amend 2011 tax return ) Exceptions. Need to amend 2011 tax return   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. Need to amend 2011 tax return 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. Need to amend 2011 tax return You are an employee of the eligible educational institution. Need to amend 2011 tax return You were an employee of the eligible educational institution, but you retired or left on disability. Need to amend 2011 tax return 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. Need to amend 2011 tax return You are the dependent child or spouse of an individual described in (1) through (3), above. Need to amend 2011 tax return Child of deceased parents. Need to amend 2011 tax return   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. Need to amend 2011 tax return Child of divorced parents. Need to amend 2011 tax return   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Need to amend 2011 tax return Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Need to amend 2011 tax return It is provided by an eligible educational institution. Need to amend 2011 tax return You are a graduate student who performs teaching or research activities for the educational institution. Need to amend 2011 tax return You must include in income any other tuition reductions for graduate education that you receive. Need to amend 2011 tax return How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Need to amend 2011 tax return Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Need to amend 2011 tax return Prev  Up  Next   Home   More Online Publications