File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Online Tax Filing 1040nr

Form 1040ez 2014Irs Gov Form 1040a For 2012E File Income Tax ReturnTax FilingIrs 1040 Ez FormFree Tax ReturnsHow To Fill Out An Amended Tax Return FormTax Cut Free FileTax Software 20122009 Income Tax Forms1040ez For 2012Where Can I File Only My State Taxes For FreeCan I Still File 2012 Taxes OnlineElectronic 1040xForm 1040ezH&r Blocks1040ez Form2011 Tax 1040 FormHow To File A Late Tax Return 20121040x EfileI Need To File 2012 TaxesForm 1040ez 2012Irs Form 1040File Taxes For Free 20111040 X Tax FormHow To Fill Out The 1040ezFile My Taxes For FreeTax 1040ezFree H & R Block Online1040ez Instruction BookFile Tax Return For 2012Online 1040xI Need Tax Instruction Booklet For 1040ezComplete 2005 Taxes Online2007 Tax FormEfile TaxesWww Irs Gov Freefile2010 Tax Act1040ezforms2012 Form 1040 Form

Online Tax Filing 1040nr

Online tax filing 1040nr Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Online tax filing 1040nr Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Online tax filing 1040nr Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Online tax filing 1040nr Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Online tax filing 1040nr It is intended only as a guide. Online tax filing 1040nr Look in this publication for more complete information. Online tax filing 1040nr   Appendix A. Online tax filing 1040nr Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Online tax filing 1040nr Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Online tax filing 1040nr Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Online tax filing 1040nr Sean enrolled as a full-time graduate student in August 2013 at California State College. Online tax filing 1040nr He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Online tax filing 1040nr His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Online tax filing 1040nr Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Online tax filing 1040nr In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Online tax filing 1040nr California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Online tax filing 1040nr California State College reports amounts billed in 2013 instead of amounts paid during 2013. Online tax filing 1040nr In completing Form 8863, the Joneses use the amounts they paid. Online tax filing 1040nr Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Online tax filing 1040nr Dave and Valerie figure their education credits by completing Form 8863. Online tax filing 1040nr They begin Form 8863 on page 2 before completing Part I on page 1. Online tax filing 1040nr Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Online tax filing 1040nr The Joneses decide to complete Part III for Carey first, as shown later. Online tax filing 1040nr They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Online tax filing 1040nr The Joneses complete a separate Part III for their son Sean. Online tax filing 1040nr They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Online tax filing 1040nr They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Online tax filing 1040nr Once they have completed Part III for each student, they figure their credits. Online tax filing 1040nr The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Online tax filing 1040nr They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Online tax filing 1040nr The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Online tax filing 1040nr They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Online tax filing 1040nr They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Online tax filing 1040nr The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Online tax filing 1040nr The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Online tax filing 1040nr They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Online tax filing 1040nr This image is too large to be displayed in the current screen. Online tax filing 1040nr Please click the link to view the image. Online tax filing 1040nr Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Online tax filing 1040nr Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Online tax filing 1040nr Less adjustments:     a. Online tax filing 1040nr Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Online tax filing 1040nr Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Online tax filing 1040nr Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Online tax filing 1040nr Total adjustments (add lines 2a, 2b, and 2c) 0 4. Online tax filing 1040nr Adjusted qualified education expenses. Online tax filing 1040nr Subtract line 3 from line 1. Online tax filing 1040nr If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Online tax filing 1040nr Please click the link to view the image. Online tax filing 1040nr Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Online tax filing 1040nr Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Online tax filing 1040nr Less adjustments:     a. Online tax filing 1040nr Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Online tax filing 1040nr Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Online tax filing 1040nr Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Online tax filing 1040nr Total adjustments (add lines 2a, 2b, and 2c) 0 4. Online tax filing 1040nr Adjusted qualified education expenses. Online tax filing 1040nr Subtract line 3 from line 1. Online tax filing 1040nr If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Online tax filing 1040nr Enter the amount from Form 8863, line 18 1. Online tax filing 1040nr 1,190 2. Online tax filing 1040nr Enter the amount from Form 8863, line 9 2. Online tax filing 1040nr 1,500 3. Online tax filing 1040nr Add lines 1 and 2 3. Online tax filing 1040nr 2,690 4. Online tax filing 1040nr Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Online tax filing 1040nr 1,000 5. Online tax filing 1040nr Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Online tax filing 1040nr 0 6. Online tax filing 1040nr Subtract line 5 from line 4 6. Online tax filing 1040nr 1,000 7. Online tax filing 1040nr   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Online tax filing 1040nr 1,000 This image is too large to be displayed in the current screen. Online tax filing 1040nr Please click the link to view the image. Online tax filing 1040nr Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Online tax filing 1040nr Please click the link to view the image. Online tax filing 1040nr Carey Jones page 2 This image is too large to be displayed in the current screen. Online tax filing 1040nr Please click the link to view the image. Online tax filing 1040nr Filled-in Form 8863 Jones page 2 Appendix B. Online tax filing 1040nr Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Online tax filing 1040nr See the text for definitions and details. Online tax filing 1040nr Do not rely on this chart alone. Online tax filing 1040nr    Caution:You generally cannot claim more than one benefit for the same education expense. Online tax filing 1040nr   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Online tax filing 1040nr    40% of the credit may be refundable (limited to $1,000 per student). Online tax filing 1040nr Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Online tax filing 1040nr , that must be paid to the educational institution, etc. Online tax filing 1040nr , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Online tax filing 1040nr   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Online tax filing 1040nr Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Online tax filing 1040nr For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Online tax filing 1040nr For each term listed below that has more than one definition, the definition for each education benefit is listed. Online tax filing 1040nr Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Online tax filing 1040nr If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Online tax filing 1040nr Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Online tax filing 1040nr They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Online tax filing 1040nr For information on a specific benefit, see the appropriate chapter in this publication. Online tax filing 1040nr Candidate for a degree:   A student who meets either of the following requirements. Online tax filing 1040nr Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Online tax filing 1040nr Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Online tax filing 1040nr Eligible educational institution:    American opportunity credit. Online tax filing 1040nr Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Online tax filing 1040nr It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online tax filing 1040nr Coverdell education savings account (ESA). Online tax filing 1040nr Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Online tax filing 1040nr It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online tax filing 1040nr Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Online tax filing 1040nr Education savings bond program. Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr IRA, early distributions from. Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr Lifetime learning credit. Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr Qualified tuition program (QTP). Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr Scholarships and fellowships. Online tax filing 1040nr An institution 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. Online tax filing 1040nr Student loan, cancellation of. Online tax filing 1040nr Same as Scholarships and fellowships in this category. Online tax filing 1040nr Student loan interest deduction. Online tax filing 1040nr Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Online tax filing 1040nr It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online tax filing 1040nr Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Online tax filing 1040nr Tuition and fees deduction. Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr Eligible student:    American opportunity credit. Online tax filing 1040nr A student who meets all of the following requirements for the tax year for which the credit is being determined. Online tax filing 1040nr Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Online tax filing 1040nr Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Online tax filing 1040nr For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Online tax filing 1040nr Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Online tax filing 1040nr Lifetime learning credit. Online tax filing 1040nr A student who is enrolled in one or more courses at an eligible educational institution. Online tax filing 1040nr Student loan interest deduction. Online tax filing 1040nr A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Online tax filing 1040nr Tuition and fees deduction. Online tax filing 1040nr A student who is enrolled in one or more courses at an eligible educational institution. Online tax filing 1040nr Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Online tax filing 1040nr Modified adjusted gross income (MAGI):    American opportunity credit. Online tax filing 1040nr Adjusted gross income (AGI) as figured on the federal income tax return, 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. Online tax filing 1040nr Coverdell education savings account (ESA). Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr Education savings bond program. Online tax filing 1040nr Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and 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, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Online tax filing 1040nr Lifetime learning credit. Online tax filing 1040nr Same as American opportunity credit in this category. Online tax filing 1040nr Student loan interest deduction. Online tax filing 1040nr Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and 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. Online tax filing 1040nr Tuition and fees deduction. Online tax filing 1040nr Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and 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. Online tax filing 1040nr Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Online tax filing 1040nr Qualified education expenses:   See pertinent chapter for specific items. Online tax filing 1040nr    American opportunity credit. Online tax filing 1040nr Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Online tax filing 1040nr Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Online tax filing 1040nr Does not include expenses for room and board. Online tax filing 1040nr Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Online tax filing 1040nr Coverdell education savings account (ESA). Online tax filing 1040nr Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Online tax filing 1040nr Many specialized expenses included for K–12. Online tax filing 1040nr Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Online tax filing 1040nr Education savings bond program. Online tax filing 1040nr Tuition and fees required to enroll at or attend an eligible educational institution. Online tax filing 1040nr Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Online tax filing 1040nr Does not include expenses for room and board. Online tax filing 1040nr Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Online tax filing 1040nr IRA, early distributions from. Online tax filing 1040nr Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Online tax filing 1040nr Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Online tax filing 1040nr Lifetime learning credit. Online tax filing 1040nr Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Online tax filing 1040nr Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Online tax filing 1040nr Does not include expenses for room and board. Online tax filing 1040nr Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Online tax filing 1040nr Qualified tuition program (QTP). Online tax filing 1040nr Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Online tax filing 1040nr Includes expenses for special needs services and computer access. Online tax filing 1040nr Scholarships and fellowships. Online tax filing 1040nr 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. Online tax filing 1040nr Course-related items must be required of all students in the course of instruction. Online tax filing 1040nr Student loan interest deduction. Online tax filing 1040nr Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Online tax filing 1040nr Tuition and fees deduction. Online tax filing 1040nr Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Online tax filing 1040nr Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Online tax filing 1040nr Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Online tax filing 1040nr To include as tax on your current year's return an amount allowed as a credit in a prior year. Online tax filing 1040nr Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Online tax filing 1040nr Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Online tax filing 1040nr Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Find Forms and Information by Topic Using IRS Tax Map

Use the links below to test our new topic lookup tool and provide comments to us. Your comments will help to expand and improve the quality of this service.

Note: You will need to click a button that says "Leave IRS Site" - please continue!  IRS Tax Map contains official IRS information, it's just delivered from a different government web site.

Try IRS Tax Map now.

Send us your comments

Page Last Reviewed or Updated: 24-Mar-2014

The Online Tax Filing 1040nr

Online tax filing 1040nr Publication 939 - Introductory Material Table of Contents What's New Future developments. Online tax filing 1040nr IntroductionSimplified Method. Online tax filing 1040nr Ordering forms and publications. Online tax filing 1040nr Tax questions. Online tax filing 1040nr Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Online tax filing 1040nr For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Online tax filing 1040nr Future developments. Online tax filing 1040nr For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Online tax filing 1040nr IRS. Online tax filing 1040nr gov/pub939. Online tax filing 1040nr Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Online tax filing 1040nr Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Online tax filing 1040nr What is the General Rule. Online tax filing 1040nr   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Online tax filing 1040nr The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Online tax filing 1040nr Who must use the General Rule. Online tax filing 1040nr   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Online tax filing 1040nr If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Online tax filing 1040nr This choice is irrevocable and applied to all later annuity payments. Online tax filing 1040nr The following are qualified plans. Online tax filing 1040nr A qualified employee plan. Online tax filing 1040nr A qualified employee annuity. Online tax filing 1040nr A tax-sheltered annuity (TSA) plan or contract. Online tax filing 1040nr Simplified Method. Online tax filing 1040nr   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Online tax filing 1040nr This method is described in Publication 575, Pension and Annuity Income. Online tax filing 1040nr   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Online tax filing 1040nr Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Online tax filing 1040nr For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Online tax filing 1040nr Topics not covered in this publication. Online tax filing 1040nr   Certain topics related to pensions and annuities are not covered in this publication. Online tax filing 1040nr They include: Simplified Method. Online tax filing 1040nr This method is covered in Publication 575. Online tax filing 1040nr That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Online tax filing 1040nr Individual retirement arrangements (IRAs). Online tax filing 1040nr Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Online tax filing 1040nr Life insurance payments. Online tax filing 1040nr If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Online tax filing 1040nr Help from IRS. Online tax filing 1040nr   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Online tax filing 1040nr For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Online tax filing 1040nr Comments and suggestions. Online tax filing 1040nr   We welcome your comments about this publication and your suggestions for future editions. Online tax filing 1040nr   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Online tax filing 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online tax filing 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online tax filing 1040nr   You can send your comments from www. Online tax filing 1040nr irs. Online tax filing 1040nr gov/formspubs/. Online tax filing 1040nr Click on “More Information” and then on “Comment on Tax Forms and Publications”. Online tax filing 1040nr   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Online tax filing 1040nr Ordering forms and publications. Online tax filing 1040nr   Visit www. Online tax filing 1040nr irs. Online tax filing 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Online tax filing 1040nr Internal Revenue Service 1201 N. Online tax filing 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online tax filing 1040nr   If you have a tax question, check the information available on IRS. Online tax filing 1040nr gov or call 1-800-829-1040. Online tax filing 1040nr We cannot answer tax questions sent to either of the above addresses. Online tax filing 1040nr Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Online tax filing 1040nr S. Online tax filing 1040nr Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Online tax filing 1040nr See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Online tax filing 1040nr Prev  Up  Next   Home   More Online Publications