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Tax Credits For Students

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Tips for Taxpayers, Victims about Identity Theft and Tax Returns

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ID Theft: IRS Efforts on Identity Theft

FS-2014-2, January 2014

Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

Stopping refund fraud related to identity theft is a top priority for the tax agency. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. We have trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.

Taxpayers can encounter identity theft involving their tax returns in several ways. One instance is where identity thieves try filing fraudulent refund claims using another person’s identifying information, which has been stolen. Innocent taxpayers are victimized because their refunds are delayed.

Here are some tips to protect you from becoming a victim, and steps to take if you think someone may have filed a tax return using your name:

Tips to protect you from becoming a victim of identity theft

  • Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.

If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 (Monday - Friday, 7 a.m. - 7 p.m. local time; Alaska and Hawaii follow Pacific time).

If you believe you’re a victim of identity theft

Be alert to possible identity theft if you receive a notice from the IRS or learn from your tax professional that:

  • More than one tax return for you was filed;
  • You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return;
  • IRS records indicate you received more wages than you actually earned or
  • Your state or federal benefits were reduced or cancelled because the agency received information reporting an income change.

If you receive a notice from the IRS and you suspect your identity has been used fraudulently, respond immediately by calling the number on the notice.

If you did not receive an IRS notice but believe you’ve been the victim of identity theft, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 right away so we can take steps to secure your tax account and match your SSN or ITIN.

Also, fill out the IRS Identity Theft Affidavit, Form 14039. Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.

In addition, we recommend you take additional steps with agencies outside the IRS:

  • Report incidents of identity theft to the Federal Trade Commission at www.consumer.ftc.gov or the FTC Identity Theft hotline at 877-438-4338 or TTY 866-653-4261.
  • File a report with the local police.
  • Contact the fraud departments of the three major credit bureaus:
    • Equifax – www.equifax.com, 800-525-6285
    • Experian – www.experian.com, 888-397-3742
    • TransUnion – www.transunion.com, 800-680-7289
  • Close any accounts that have been tampered with or opened fraudulently.

More information is available at IRS.gov:

Help if you have reported an identity theft case to the IRS and are waiting for your federal tax refund

The IRS is working to speed up and further streamline identity theft case resolution to help innocent taxpayers.

The IRS more than doubled the level of employees dedicated to working identity theft cases between 2011 and 2012.  As the IRS enters the 2014 filing season, we now have more than 3,000 employees working identity theft issues.

These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity can be complicated by the thieves themselves contacting the IRS. Due to the complexity of the situation, this is a time-consuming process. Taxpayers are likely to see their refunds delayed for an extended period of time while we take the necessary actions to resolve the matter. A typical case can take about 180 days to resolve, and the IRS is working to reduce that time period.

If you have an open identity theft case that is being worked by the IRS, you need to continue to file your tax returns during this period.

For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution to their case, you may contact the IRS Identity Protection Specialized Unit, toll-free, at 800-908-4490. If you are unable to get your issue resolved and are experiencing financial difficulties, contact the Taxpayer Advocate Service toll-free at 877-777-4778.

More Information

It is a top priority for the IRS to help victims and reduce the time it takes to resolve cases. In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft before it occurs as well as work with federal, state and local officials to pursue the perpetrators of this fraud.

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.

Page Last Reviewed or Updated: 07-Jan-2014

The Tax Credits For Students

Tax credits for students Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Tax credits for students  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Tax credits for students 3% (. Tax credits for students 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Tax credits for students The tax applies to sales of taxable medical devices after December 31, 2012. Tax credits for students See Taxable Medical Devices in chapter 5, later. Tax credits for students Tax on seasonal flu vaccines. Tax credits for students  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Tax credits for students 75 per dose of taxable vaccine. Tax credits for students Previously, only trivalent influenza vaccines were subject to this tax. Tax credits for students See Vaccines in chapter 5, later. Tax credits for students Patient-centered outcomes research fee. Tax credits for students  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Tax credits for students The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Tax credits for students The fee applies to policy or plan years ending on or after October 1, 2012. Tax credits for students See chapter 11, later. Tax credits for students Extension of fuel tax credits. Tax credits for students  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Tax credits for students Biodiesel or renewable diesel mixture credit. Tax credits for students Alternative fuel credit. Tax credits for students Alternative fuel mixture credit. Tax credits for students See Notice 2013–26 (fuel tax credits) on page 984 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2013–18 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb13-18. Tax credits for students pdf; also see chapter 2, later. Tax credits for students Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Tax credits for students  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Tax credits for students See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Tax credits for students Expiration of alcohol fuel mixture credit. Tax credits for students  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Tax credits for students Expiration of alcohol fuels credits. Tax credits for students  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Tax credits for students Second generation biofuel producer credit and excise tax. Tax credits for students  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Tax credits for students After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Tax credits for students The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Tax credits for students You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Tax credits for students Report the tax on Form 720. Tax credits for students See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Tax credits for students Extension of section 40A biodiesel fuels credit. Tax credits for students  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Tax credits for students Future developments. Tax credits for students  The IRS has created a page on IRS. Tax credits for students gov that includes information about Publication 510 at www. Tax credits for students irs. Tax credits for students gov/pub510. Tax credits for students Information about any future developments will be posted on that page. Tax credits for students Reminders Publication 510 updates. Tax credits for students  Publication 510 is not updated annually. Tax credits for students Instead, it will be updated only when there are major changes in the tax law. Tax credits for students Use of international air travel facilities. Tax credits for students  Generally, the tax on the use of international air travel facilities increases annually. Tax credits for students See the Instructions for Form 720 for the tax rate. Tax credits for students For more information, see Air Transportation Taxes in chapter 4. Tax credits for students Aviation fuels for use in foreign trade. Tax credits for students  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Tax credits for students Arrow shafts, tax rate. Tax credits for students  Generally, the tax on arrow shafts increases annually. Tax credits for students See Form 720 for the tax rate. Tax credits for students Disregarded entities and qualified subchapter S subsidiaries. Tax credits for students  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Tax credits for students QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Tax credits for students 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Tax credits for students These actions cannot take place under the owner's taxpayer identification number (TIN). Tax credits for students Some QSubs and disregarded entities may already have an EIN. Tax credits for students However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Tax credits for students Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Tax credits for students For more information on these regulations, see Treasury Decision (T. Tax credits for students D. Tax credits for students ) 9356, T. Tax credits for students D. Tax credits for students 9462, and T. Tax credits for students D. Tax credits for students 9596. Tax credits for students You can find T. Tax credits for students D. Tax credits for students 9356 on page 675 of Internal Revenue Bulletin (I. Tax credits for students R. Tax credits for students B. Tax credits for students ) 2007-39 at  www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb07-39. Tax credits for students pdf;  T. Tax credits for students D. Tax credits for students 9462 on page 504 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2009-42 at  www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb09-42. Tax credits for students pdf;  and T. Tax credits for students D. Tax credits for students 9596 on page 84 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2012-30 at  www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb12-30. Tax credits for students pdf. Tax credits for students Registration for certain activities. Tax credits for students  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Tax credits for students See the instructions for Form 637 for the list of activities for which you must register. Tax credits for students Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Tax credits for students Each business unit that has, or is required to have, a separate employer identification number must be registered. Tax credits for students To apply for registration, complete Form 637 and provide the information requested in its instructions. Tax credits for students If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Tax credits for students A copy of Form 637 is not a Letter of Registration. Tax credits for students Photographs of missing children. Tax credits for students  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax credits for students Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax credits for students You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax credits for students Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Tax credits for students It also covers fuel tax credits and refunds. Tax credits for students For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Tax credits for students Comments and suggestions. Tax credits for students   We welcome your comments about this publication and your suggestions for future editions. Tax credits for students   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax credits for students NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax credits for students Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax credits for students   You can email us at taxforms@irs. Tax credits for students gov. Tax credits for students Please put “Publications Comment” on the subject line. Tax credits for students You can also send us comments from www. Tax credits for students irs. Tax credits for students gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Tax credits for students   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. Tax credits for students Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Tax credits for students Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2005-2 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb05-02. Tax credits for students pdf. Tax credits for students Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2005-35 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb05-35. Tax credits for students pdf. Tax credits for students Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2005-46 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb05-46. Tax credits for students pdf. Tax credits for students Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2006-43 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb06-43. Tax credits for students pdf. Tax credits for students Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2008-51 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb08-51. Tax credits for students pdf. Tax credits for students Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2010-44 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb10-44. Tax credits for students pdf. Tax credits for students Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2012-17 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb12-17. Tax credits for students pdf. Tax credits for students Notice 2013-26 (fuel tax credits) on page 984 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2013-18 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb13-18. Tax credits for students pdf. Tax credits for students T. Tax credits for students D. Tax credits for students 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2012-52 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb12-52. Tax credits for students pdf. Tax credits for students T. Tax credits for students D. Tax credits for students 9602 (patient-centered outcomes research fee) on page 746 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2012-52 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb12-52. Tax credits for students pdf. Tax credits for students Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2012-45 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb12-45. Tax credits for students pdf. Tax credits for students T. Tax credits for students D. Tax credits for students 9621 (indoor tanning services tax) on page 49 of I. Tax credits for students R. Tax credits for students B. Tax credits for students 2013-28 at www. Tax credits for students irs. Tax credits for students gov/pub/irs-irbs/irb13-28. Tax credits for students pdf. Tax credits for students Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Tax credits for students For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Tax credits for students ttb. Tax credits for students gov. Tax credits for students Heavy highway vehicle use tax. Tax credits for students   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Tax credits for students The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Tax credits for students Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Tax credits for students Note. Tax credits for students A Spanish version (Formulario 2290(SP)) is also available. Tax credits for students See How To Get Tax Help in chapter 17. Tax credits for students Registration of vehicles. Tax credits for students   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Tax credits for students Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Tax credits for students    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Tax credits for students The hours of service are 8:00 a. Tax credits for students m. Tax credits for students to 6:00 p. Tax credits for students m. Tax credits for students Eastern time. Tax credits for students Wagering tax and occupational tax. Tax credits for students   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Tax credits for students Prev  Up  Next   Home   More Online Publications