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Tax Forms 2011 1040

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Tax Forms 2011 1040

Tax forms 2011 1040 Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Tax forms 2011 1040 Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Tax forms 2011 1040 Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Tax forms 2011 1040 Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Tax forms 2011 1040 Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Tax forms 2011 1040 Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Tax forms 2011 1040 C Campaign contributions, Lobbying and political activities. Tax forms 2011 1040 , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Tax forms 2011 1040 Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Tax forms 2011 1040 Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Tax forms 2011 1040 D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Tax forms 2011 1040 Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Tax forms 2011 1040 Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Tax forms 2011 1040 Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Tax forms 2011 1040 Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Tax forms 2011 1040 Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Tax forms 2011 1040 Educator Expenses, Eligible educator. Tax forms 2011 1040 Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Tax forms 2011 1040 Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Tax forms 2011 1040 Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Tax forms 2011 1040 , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Tax forms 2011 1040 Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Tax forms 2011 1040 F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Tax forms 2011 1040 Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Tax forms 2011 1040 Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Tax forms 2011 1040 Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Tax forms 2011 1040 , Depreciation. Tax forms 2011 1040 , Computer used in a home office. Tax forms 2011 1040 Free tax services, Free help with your tax return. Tax forms 2011 1040 Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Tax forms 2011 1040 State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Tax forms 2011 1040 Expenses, Home Office Principal place of business, Principal place of business. Tax forms 2011 1040 Travel and transportation expenses, Home office. Tax forms 2011 1040 I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Tax forms 2011 1040 K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Tax forms 2011 1040 Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Tax forms 2011 1040 , Lobbying Expenses, Exceptions. Tax forms 2011 1040 Local transportation, Local transportation expenses. Tax forms 2011 1040 Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Tax forms 2011 1040 Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Tax forms 2011 1040 P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Tax forms 2011 1040 , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Tax forms 2011 1040 Prosecution travel expenses, Federal crime investigation and prosecution. Tax forms 2011 1040 Protective clothing, Protective clothing. Tax forms 2011 1040 Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Tax forms 2011 1040 Computer used in a home office, Computer used in a home office. Tax forms 2011 1040 Depreciation, Depreciation. Tax forms 2011 1040 Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Tax forms 2011 1040 Impairment-related work expenses, Impairment-related work expenses. Tax forms 2011 1040 Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Tax forms 2011 1040 Research expenses, Research Expenses of a College Professor Résumé, Résumé. Tax forms 2011 1040 Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Tax forms 2011 1040 , Additional information. Tax forms 2011 1040 Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Tax forms 2011 1040 Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Tax forms 2011 1040 Education, Travel as education. Tax forms 2011 1040 Indefinite work assignments, Indefinite work assignment. Tax forms 2011 1040 Job search, Travel and transportation expenses. Tax forms 2011 1040 Local transportation, Local transportation expenses. Tax forms 2011 1040 Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Tax forms 2011 1040 Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Tax forms 2011 1040 Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Tax forms 2011 1040 W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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    The destruction caused by Hurricane Alex and subsequent flooding has brought out the scam artists, leaving many Texans vulnerable to fraudulent offers of help. The Federal Emergency Management Agency (FEMA) and the Texas Division of Emergency Management (TDEM) urge residents to be aware of three scams that always seem to pop up after a disaster. Texans and everyone should know the following examples by no means exhaust the possibilities.

The Tax Forms 2011 1040

Tax forms 2011 1040 35. Tax forms 2011 1040   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. Tax forms 2011 1040 They are: The American opportunity credit, and The lifetime learning credit. Tax forms 2011 1040 The chapter will present an overview of these education credits. Tax forms 2011 1040 To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. Tax forms 2011 1040 Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Tax forms 2011 1040 For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. Tax forms 2011 1040   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. Tax forms 2011 1040   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. Tax forms 2011 1040 This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Tax forms 2011 1040 Table 35-1. Tax forms 2011 1040 Comparison of Education Credits Caution. Tax forms 2011 1040 You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Tax forms 2011 1040   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. Tax forms 2011 1040   There are several differences between these two credits. Tax forms 2011 1040 These differences are summarized in Table 35-1, later. Tax forms 2011 1040 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. Tax forms 2011 1040 The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. Tax forms 2011 1040 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). Tax forms 2011 1040 Academic period. Tax forms 2011 1040   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Tax forms 2011 1040 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Tax forms 2011 1040 Eligible educational institution. Tax forms 2011 1040   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Tax forms 2011 1040 S. Tax forms 2011 1040 Department of Education. Tax forms 2011 1040 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Tax forms 2011 1040 The educational institution should be able to tell you if it is an eligible educational institution. Tax forms 2011 1040   Certain educational institutions located outside the United States also participate in the U. Tax forms 2011 1040 S. Tax forms 2011 1040 Department of Education's Federal Student Aid (FSA) programs. Tax forms 2011 1040 Who can claim a dependent's expenses. Tax forms 2011 1040   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. Tax forms 2011 1040 Therefore, only that person can claim an education credit for the student. Tax forms 2011 1040 If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Tax forms 2011 1040 Expenses paid by a third party. Tax forms 2011 1040   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Tax forms 2011 1040 However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Tax forms 2011 1040 Therefore, you are treated as having paid expenses that were paid by the third party. Tax forms 2011 1040 For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Tax forms 2011 1040 970, chapter 2 or 3. Tax forms 2011 1040 Who cannot claim a credit. Tax forms 2011 1040   You cannot take an education credit if any of the following apply. Tax forms 2011 1040 You are claimed as a dependent on another person's tax return, such as your parent's return. Tax forms 2011 1040 Your filing status is married filing separately. Tax forms 2011 1040 You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. Tax forms 2011 1040 Your MAGI is one of the following. Tax forms 2011 1040 American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). Tax forms 2011 1040 Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . Tax forms 2011 1040   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Tax forms 2011 1040 However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. Tax forms 2011 1040 For details, see Pub. Tax forms 2011 1040 970. Tax forms 2011 1040    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Tax forms 2011 1040 The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. Tax forms 2011 1040 However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. Tax forms 2011 1040 You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Tax forms 2011 1040 See Pub. Tax forms 2011 1040 970 for information on other education benefits. Tax forms 2011 1040 Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. Tax forms 2011 1040 It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Tax forms 2011 1040 For course-related books, supplies, and equipment, only certain expenses qualify. Tax forms 2011 1040 American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Tax forms 2011 1040 Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Tax forms 2011 1040 Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. Tax forms 2011 1040 However, fees for personal expenses (described below) are never qualified education expenses. Tax forms 2011 1040 Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Tax forms 2011 1040 This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Tax forms 2011 1040 Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. Tax forms 2011 1040 You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). Tax forms 2011 1040 However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). Tax forms 2011 1040 In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. Tax forms 2011 1040 Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Tax forms 2011 1040 Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Tax forms 2011 1040 If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. Tax forms 2011 1040 Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Tax forms 2011 1040 See Adjustments to Qualified Education Expenses, later. Tax forms 2011 1040 Prepaid Expenses. Tax forms 2011 1040   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. Tax forms 2011 1040 See Academic period , earlier. Tax forms 2011 1040 For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Tax forms 2011 1040    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Tax forms 2011 1040 Paid with borrowed funds. Tax forms 2011 1040   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Tax forms 2011 1040 Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Tax forms 2011 1040 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Tax forms 2011 1040 Student withdraws from class(es). Tax forms 2011 1040   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Tax forms 2011 1040 No Double Benefit Allowed You cannot do any of the following. Tax forms 2011 1040 Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. Tax forms 2011 1040 Claim more than one education credit based on the same qualified education expenses. Tax forms 2011 1040 Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Tax forms 2011 1040 Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. Tax forms 2011 1040 See Adjustments to Qualified Education Expenses, next. Tax forms 2011 1040 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. Tax forms 2011 1040 The result is the amount of adjusted qualified education expenses for each student. Tax forms 2011 1040 Tax-free educational assistance. Tax forms 2011 1040   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Tax forms 2011 1040 See Academic period , earlier. Tax forms 2011 1040      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Tax forms 2011 1040 970), The tax-free part of Pell grants (see chapter 1 of Pub. Tax forms 2011 1040 970), The tax-free part of employer-provided educational assistance (see Pub. Tax forms 2011 1040 970), Veterans' educational assistance (see chapter 1 of Pub. Tax forms 2011 1040 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Tax forms 2011 1040 Generally, any scholarship or fellowship is treated as tax-free educational assistance. Tax forms 2011 1040 However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Tax forms 2011 1040 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Tax forms 2011 1040 970, chapter 1. Tax forms 2011 1040 You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. Tax forms 2011 1040 For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Tax forms 2011 1040 970. Tax forms 2011 1040 Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Tax forms 2011 1040 This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Tax forms 2011 1040 If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Tax forms 2011 1040 If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Tax forms 2011 1040 Refunds. Tax forms 2011 1040   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Tax forms 2011 1040 Some tax-free educational assistance received after 2013 may be treated as a refund. Tax forms 2011 1040 See Tax-free educational assistance, earlier. Tax forms 2011 1040 Refunds received in 2013. Tax forms 2011 1040   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Tax forms 2011 1040 Refunds received after 2013 but before your income tax return is filed. Tax forms 2011 1040   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Tax forms 2011 1040 Refunds received after 2013 and after your income tax return is filed. Tax forms 2011 1040   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. Tax forms 2011 1040 See Credit recapture, next. Tax forms 2011 1040 Credit recapture. Tax forms 2011 1040    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Tax forms 2011 1040 You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Tax forms 2011 1040 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Tax forms 2011 1040 Include that amount as an additional tax for the year the refund or tax-free assistance was received. Tax forms 2011 1040 Example. Tax forms 2011 1040    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Tax forms 2011 1040 You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . Tax forms 2011 1040 20). Tax forms 2011 1040 You claimed no other tax credits. Tax forms 2011 1040 After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Tax forms 2011 1040 You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Tax forms 2011 1040 The refigured credit is $1,320 and your tax liability increased by $280. Tax forms 2011 1040 You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. Tax forms 2011 1040 See the instructions for your 2014 income tax return to determine where to include this tax. Tax forms 2011 1040 If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Tax forms 2011 1040 Amounts that do not reduce qualified education expenses. Tax forms 2011 1040   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Tax forms 2011 1040   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Tax forms 2011 1040 The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. Tax forms 2011 1040 970. Tax forms 2011 1040 The use of the money is not restricted. Tax forms 2011 1040   For examples, see chapter 2 in Pub. Tax forms 2011 1040 970. Tax forms 2011 1040 Figure 35-A. Tax forms 2011 1040 Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Tax forms 2011 1040 Please click the link to view the image. Tax forms 2011 1040 Figure 35-A. Tax forms 2011 1040 Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications