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

Tax Forms For 2011 Tax Year

Form 1040 XTax FormsIrs Free Tax Filing Online Irs E-fileBack Tax Home2013 Tax Form 1040ez2011 1040 EzState Tax Forms 2012Federal Tax Form 2012 Ez1040ez Form And InstructionsIrs Gov E FileTax Filing4506t Ez FormIrs Amendment FormsEfile Tax ReturnHow To Do A 1040x FormTax Form 1040ez 20142010 Irs Form 1040How Long Do I Have To File An Amended Tax ReturnVita Tax LocationsSelf Employed Tax FilingFiling An Amended Tax Return2012 Fed Income Tax TablesCan I File 1040x OnlineHow Do I Amend My State Tax ReturnFree State And Federal Tax Filing OnlineIncome Tax ExtensionFree 2010 Tax Software DownloadIrs Gov Tax FormsH & R Block Free Tax FilingFill Out 1040ez OnlineFile State Tax Returns FreeAmend My 2011 TaxI Need A 1040x FormHow Do I File My 2010 Taxes For FreeI Need To File My 2009 Tax ReturnForm 1040 EzFile ExtensionIrs Gov 1040xMilitary Onesource Hr BlockTaxes 2008

Tax Forms For 2011 Tax Year

Tax forms for 2011 tax year 6. Tax forms for 2011 tax year   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Tax forms for 2011 tax year Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Tax forms for 2011 tax year You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Tax forms for 2011 tax year The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Tax forms for 2011 tax year What is the tax benefit of the tuition and fees deduction. Tax forms for 2011 tax year   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Tax forms for 2011 tax year   This deduction is taken as an adjustment to income. Tax forms for 2011 tax year This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Tax forms for 2011 tax year This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Tax forms for 2011 tax year You can choose the education benefit that will give you the lowest tax. Tax forms for 2011 tax year You may want to compare the tuition and fees deduction to the education credits. Tax forms for 2011 tax year See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Tax forms for 2011 tax year Table 6-1. Tax forms for 2011 tax year Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Tax forms for 2011 tax year Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Tax forms for 2011 tax year Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Tax forms for 2011 tax year You pay qualified education expenses of higher education. Tax forms for 2011 tax year You pay the education expenses for an eligible student. Tax forms for 2011 tax year The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Tax forms for 2011 tax year The term “qualified education expenses” is defined later under Qualified Education Expenses . Tax forms for 2011 tax year “Eligible student” is defined later under Who Is an Eligible Student . Tax forms for 2011 tax year For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Tax forms for 2011 tax year Table 6-1. Tax forms for 2011 tax year Tuition and Fees Deduction at a Glance Do not rely on this table alone. Tax forms for 2011 tax year Refer to the text for complete details. Tax forms for 2011 tax year Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Tax forms for 2011 tax year What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Tax forms for 2011 tax year Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Tax forms for 2011 tax year For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Tax forms for 2011 tax year What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Tax forms for 2011 tax year Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Tax forms for 2011 tax year Your filing status is married filing separately. Tax forms for 2011 tax year Another person can claim an exemption for you as a dependent on his or her tax return. Tax forms for 2011 tax year You cannot take the deduction even if the other person does not actually claim that exemption. Tax forms for 2011 tax year Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Tax forms for 2011 tax year You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Tax forms for 2011 tax year More information on nonresident aliens can be found in Publication 519. Tax forms for 2011 tax year What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Tax forms for 2011 tax year Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Tax forms for 2011 tax year 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 deduction. Tax forms for 2011 tax year Academic period. Tax forms for 2011 tax year   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 for 2011 tax year 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 for 2011 tax year Paid with borrowed funds. Tax forms for 2011 tax year   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Tax forms for 2011 tax year Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Tax forms for 2011 tax year Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Tax forms for 2011 tax year Student withdraws from class(es). Tax forms for 2011 tax year   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Tax forms for 2011 tax year Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Tax forms for 2011 tax year Eligible educational institution. Tax forms for 2011 tax year   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 for 2011 tax year S. Tax forms for 2011 tax year Department of Education. Tax forms for 2011 tax year It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Tax forms for 2011 tax year The educational institution should be able to tell you if it is an eligible educational institution. Tax forms for 2011 tax year   Certain educational institutions located outside the United States also participate in the U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year Department of Education's Federal Student Aid (FSA) programs. Tax forms for 2011 tax year Related expenses. Tax forms for 2011 tax year   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Tax forms for 2011 tax year Prepaid expenses. Tax forms for 2011 tax year   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Tax forms for 2011 tax year See Academic period , earlier. Tax forms for 2011 tax year For example, 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 for 2011 tax year 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 for 2011 tax year In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Tax forms for 2011 tax year Example 1. Tax forms for 2011 tax year Jackson is a sophomore in University V's degree program in dentistry. Tax forms for 2011 tax year This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Tax forms for 2011 tax year Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Tax forms for 2011 tax year Example 2. Tax forms for 2011 tax year Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Tax forms for 2011 tax year The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Tax forms for 2011 tax year Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Tax forms for 2011 tax year Donna bought hers at College W's bookstore. Tax forms for 2011 tax year Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Tax forms for 2011 tax year Example 3. Tax forms for 2011 tax year When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Tax forms for 2011 tax year This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Tax forms for 2011 tax year No portion of the fee covers personal expenses. Tax forms for 2011 tax year Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Tax forms for 2011 tax year Therefore, it is a qualified expense. Tax forms for 2011 tax year No Double Benefit Allowed You cannot do any of the following. Tax forms for 2011 tax year Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Tax forms for 2011 tax year Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Tax forms for 2011 tax year Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Tax forms for 2011 tax year For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Tax forms for 2011 tax year See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Tax forms for 2011 tax year Deduct qualified education expenses that have been paid with tax-free interest on U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year savings bonds (Form 8815). Tax forms for 2011 tax year See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Tax forms for 2011 tax year Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Tax forms for 2011 tax year See the following section on Adjustments to Qualified Education Expenses. Tax forms for 2011 tax year Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Tax forms for 2011 tax year The result is the amount of adjusted qualified education expenses for each student. Tax forms for 2011 tax year You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Tax forms for 2011 tax year Tax-free educational assistance. Tax forms for 2011 tax year   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 for 2011 tax year See Academic period , earlier. Tax forms for 2011 tax year   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Tax forms for 2011 tax year 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 for 2011 tax year   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 for 2011 tax year 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 for 2011 tax year   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Tax forms for 2011 tax year Generally, any scholarship or fellowship is treated as tax free. Tax forms for 2011 tax year However, a scholarship or fellowship is not treated as tax free 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 of the following is true. Tax forms for 2011 tax year 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Tax forms for 2011 tax year 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Tax forms for 2011 tax year 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 it is received. Tax forms for 2011 tax year For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Tax forms for 2011 tax year Refunds. Tax forms for 2011 tax year   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Tax forms for 2011 tax year Some tax-free educational assistance received after 2013 may be treated as a refund. Tax forms for 2011 tax year See Tax-free educational assistance , earlier. Tax forms for 2011 tax year Refunds received in 2013. Tax forms for 2011 tax year   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Tax forms for 2011 tax year Refunds received after 2013 but before your income tax return is filed. Tax forms for 2011 tax year   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Tax forms for 2011 tax year Refunds received after 2013 and after your income tax return is filed. Tax forms for 2011 tax year   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Tax forms for 2011 tax year See Credit recapture , later. Tax forms for 2011 tax year Coordination with Coverdell education savings accounts and qualified tuition programs. Tax forms for 2011 tax year   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Tax forms for 2011 tax year For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Tax forms for 2011 tax year Credit recapture. Tax forms for 2011 tax year    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 for 2011 tax year You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Tax forms for 2011 tax year 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 for 2011 tax year Include that amount as an additional tax for the year the refund or tax-free assistance was received. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Tax forms for 2011 tax year You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Tax forms for 2011 tax year The reduction reduced your taxable income by $3,500. Tax forms for 2011 tax year Also, you claimed no tax credits in 2013. Tax forms for 2011 tax year Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Tax forms for 2011 tax year Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Tax forms for 2011 tax year The refigured tuition and fees deduction is $1,500. Tax forms for 2011 tax year Do not file an amended 2013 tax return to account for this adjustment. Tax forms for 2011 tax year Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Tax forms for 2011 tax year You cannot file Form 1040A for 2014. Tax forms for 2011 tax year Amounts that do not reduce qualified education expenses. Tax forms for 2011 tax year   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 for 2011 tax year   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 for 2011 tax year 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 Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Tax forms for 2011 tax year The use of the money is not restricted. Tax forms for 2011 tax year Example 1. Tax forms for 2011 tax year In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Tax forms for 2011 tax year The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Tax forms for 2011 tax year To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Tax forms for 2011 tax year The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Tax forms for 2011 tax year University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Tax forms for 2011 tax year Jackie does not report any portion of the scholarship as income on her tax return. Tax forms for 2011 tax year In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Tax forms for 2011 tax year The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Tax forms for 2011 tax year Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Tax forms for 2011 tax year Example 2. Tax forms for 2011 tax year The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Tax forms for 2011 tax year Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Tax forms for 2011 tax year Jackie is treated as having paid $3,000 in qualified education expenses. Tax forms for 2011 tax year Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Tax forms for 2011 tax year This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Tax forms for 2011 tax year Sports, games, hobbies, and noncredit courses. Tax forms for 2011 tax year   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Tax forms for 2011 tax year However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Tax forms for 2011 tax year Comprehensive or bundled fees. Tax forms for 2011 tax year   Some eligible educational institutions combine all of their fees for an academic period into one amount. Tax forms for 2011 tax year If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Tax forms for 2011 tax year The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Tax forms for 2011 tax year See Figuring the Deduction , later, for more information about Form 1098-T. Tax forms for 2011 tax year Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Tax forms for 2011 tax year Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Tax forms for 2011 tax year For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Tax forms for 2011 tax year You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Tax forms for 2011 tax year IF your dependent is an eligible student and you. Tax forms for 2011 tax year . Tax forms for 2011 tax year . Tax forms for 2011 tax year AND. Tax forms for 2011 tax year . Tax forms for 2011 tax year . Tax forms for 2011 tax year THEN. Tax forms for 2011 tax year . Tax forms for 2011 tax year . Tax forms for 2011 tax year claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Tax forms for 2011 tax year Your dependent cannot take a deduction. Tax forms for 2011 tax year claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Tax forms for 2011 tax year do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Tax forms for 2011 tax year do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Tax forms for 2011 tax year Expenses paid by dependent. Tax forms for 2011 tax year   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Tax forms for 2011 tax year Neither you nor your dependent can deduct the expenses. Tax forms for 2011 tax year For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Tax forms for 2011 tax year This rule applies even if you do not claim an exemption for your dependent on your tax return. Tax forms for 2011 tax year Expenses paid by you. Tax forms for 2011 tax year   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Tax forms for 2011 tax year Expenses paid under divorce decree. Tax forms for 2011 tax year   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Tax forms for 2011 tax year Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Tax forms for 2011 tax year Expenses paid by others. Tax forms for 2011 tax year   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Tax forms for 2011 tax year In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Tax forms for 2011 tax year If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Tax forms for 2011 tax year If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Tax forms for 2011 tax year If the student is your dependent, no one can deduct the payments. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year In 2013, Ms. Tax forms for 2011 tax year Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Tax forms for 2011 tax year For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Tax forms for 2011 tax year If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Tax forms for 2011 tax year If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Tax forms for 2011 tax year Baker's payment. Tax forms for 2011 tax year Tuition reduction. Tax forms for 2011 tax year   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Tax forms for 2011 tax year If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Tax forms for 2011 tax year For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Tax forms for 2011 tax year Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Tax forms for 2011 tax year See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Tax forms for 2011 tax year Form 1098-T. Tax forms for 2011 tax year   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Tax forms for 2011 tax year Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Tax forms for 2011 tax year An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Tax forms for 2011 tax year However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Tax forms for 2011 tax year When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Tax forms for 2011 tax year   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Tax forms for 2011 tax year    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Tax forms for 2011 tax year Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Tax forms for 2011 tax year If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Tax forms for 2011 tax year No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Tax forms for 2011 tax year Modified adjusted gross income (MAGI). Tax forms for 2011 tax year   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Tax forms for 2011 tax year However, as discussed below, there may be other modifications. Tax forms for 2011 tax year MAGI when using Form 1040A. Tax forms for 2011 tax year   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Tax forms for 2011 tax year MAGI when using Form 1040. Tax forms for 2011 tax year   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (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. Tax forms for 2011 tax year   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Tax forms for 2011 tax year   You can use Worksheet 6-1. Tax forms for 2011 tax year MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Tax forms for 2011 tax year Table 6-2. Tax forms for 2011 tax year Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Tax forms for 2011 tax year . Tax forms for 2011 tax year . Tax forms for 2011 tax year AND your MAGI is. Tax forms for 2011 tax year . Tax forms for 2011 tax year . Tax forms for 2011 tax year THEN your maximum tuition and fees deduction is. Tax forms for 2011 tax year . Tax forms for 2011 tax year . Tax forms for 2011 tax year single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Tax forms for 2011 tax year more than $65,000  but not more than $80,000 $2,000. Tax forms for 2011 tax year more than $80,000 $0. Tax forms for 2011 tax year married filing joint return not more than $130,000 $4,000. Tax forms for 2011 tax year more than $130,000 but not more than $160,000 $2,000. Tax forms for 2011 tax year more than $160,000 $0. Tax forms for 2011 tax year Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Tax forms for 2011 tax year Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Tax forms for 2011 tax year A filled-in Form 8917 is shown at the end of this chapter. Tax forms for 2011 tax year Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Tax forms for 2011 tax year This is the first year of his postsecondary education. Tax forms for 2011 tax year During 2013, he paid $3,600 for his qualified 2013 tuition expense. Tax forms for 2011 tax year Both he and the college meet all of the requirements for the tuition and fees deduction. Tax forms for 2011 tax year Tim's total income (Form 1040, line 22) and MAGI are $26,000. Tax forms for 2011 tax year He figures his deduction of $3,600 as shown on Form 8917, later. Tax forms for 2011 tax year Worksheet 6-1. Tax forms for 2011 tax year MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Tax forms for 2011 tax year Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Tax forms for 2011 tax year 1. Tax forms for 2011 tax year Enter the amount from Form 1040, line 22   1. Tax forms for 2011 tax year         2. Tax forms for 2011 tax year Enter the total from Form 1040, lines 23 through 33   2. Tax forms for 2011 tax year               3. Tax forms for 2011 tax year Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Tax forms for 2011 tax year               4. Tax forms for 2011 tax year Add lines 2 and 3   4. Tax forms for 2011 tax year         5. Tax forms for 2011 tax year Subtract line 4 from line 1   5. Tax forms for 2011 tax year         6. Tax forms for 2011 tax year Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Tax forms for 2011 tax year         7. Tax forms for 2011 tax year Enter your foreign housing deduction (Form 2555, line 50)   7. Tax forms for 2011 tax year         8. Tax forms for 2011 tax year Enter the amount of income from Puerto Rico you are excluding   8. Tax forms for 2011 tax year         9. Tax forms for 2011 tax year Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Tax forms for 2011 tax year         10. Tax forms for 2011 tax year Add lines 5 through 9. Tax forms for 2011 tax year This is your modified adjusted gross income   10. Tax forms for 2011 tax year     Note. Tax forms for 2011 tax year If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Tax forms for 2011 tax year       This image is too large to be displayed in the current screen. Tax forms for 2011 tax year Please click the link to view the image. Tax forms for 2011 tax year Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
Español

The Tax Forms For 2011 Tax Year

Tax forms for 2011 tax year Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax forms for 2011 tax year Tax questions. Tax forms for 2011 tax year Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Tax forms for 2011 tax year irs. Tax forms for 2011 tax year gov/pub54. Tax forms for 2011 tax year What's New Exclusion amount. Tax forms for 2011 tax year  The maximum foreign earned income exclusion is adjusted annually for inflation. Tax forms for 2011 tax year For 2013, the maximum exclusion has increased to $97,600. Tax forms for 2011 tax year See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Tax forms for 2011 tax year Housing expenses — base amount. Tax forms for 2011 tax year  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Tax forms for 2011 tax year The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Tax forms for 2011 tax year For 2013, this amount is $42. Tax forms for 2011 tax year 78 per day ($15,616 per year). Tax forms for 2011 tax year See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Tax forms for 2011 tax year Housing expenses — maximum amount. Tax forms for 2011 tax year  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Tax forms for 2011 tax year See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Tax forms for 2011 tax year Filing requirements. Tax forms for 2011 tax year  Generally, the amount of income you can receive before you must file an income tax return has increased. Tax forms for 2011 tax year These amounts are shown in chapter 1 under Filing Requirements . Tax forms for 2011 tax year Self-employment tax rate. Tax forms for 2011 tax year  For 2013, the self-employment tax rate of 13. Tax forms for 2011 tax year 3% has increased to 15. Tax forms for 2011 tax year 3%. Tax forms for 2011 tax year The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Tax forms for 2011 tax year All net earnings are subject to the Medicare part of the tax. Tax forms for 2011 tax year For more information, see chapter 3. Tax forms for 2011 tax year IRA limitations for 2013. Tax forms for 2011 tax year . Tax forms for 2011 tax year  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Tax forms for 2011 tax year You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Tax forms for 2011 tax year If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Tax forms for 2011 tax year See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Tax forms for 2011 tax year Reminders Figuring tax on income not excluded. Tax forms for 2011 tax year  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Tax forms for 2011 tax year See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Tax forms for 2011 tax year If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Tax forms for 2011 tax year Form 8938. Tax forms for 2011 tax year  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Tax forms for 2011 tax year See Form 8938 in chapter 1. Tax forms for 2011 tax year Change of address. Tax forms for 2011 tax year  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Tax forms for 2011 tax year If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Tax forms for 2011 tax year Photographs of missing children. Tax forms for 2011 tax year  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms for 2011 tax year Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms for 2011 tax year 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 forms for 2011 tax year Introduction This publication discusses special tax rules for U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year citizens and resident aliens who work abroad or who have income earned in foreign countries. Tax forms for 2011 tax year If you are a U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year citizen or resident alien, your worldwide income generally is subject to U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year income tax, regardless of where you are living. Tax forms for 2011 tax year Also, you are subject to the same income tax filing requirements that apply to U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year citizens or resident aliens living in the United States. Tax forms for 2011 tax year Expatriation tax provisions apply to U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year citizens who have renounced their citizenship and long-term residents who have ended their residency. Tax forms for 2011 tax year These provisions are discussed in chapter 4 of Publication 519, U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year Tax Guide for Aliens. Tax forms for 2011 tax year Resident alien. Tax forms for 2011 tax year   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Tax forms for 2011 tax year Green card test. Tax forms for 2011 tax year You are a U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year resident if you were a lawful permanent resident of the United States at any time during the calendar year. Tax forms for 2011 tax year This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Tax forms for 2011 tax year Substantial presence test. Tax forms for 2011 tax year You are considered a U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year resident if you meet the substantial presence test for the calendar year. Tax forms for 2011 tax year To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Tax forms for 2011 tax year To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Tax forms for 2011 tax year Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Tax forms for 2011 tax year   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Tax forms for 2011 tax year Filing information. Tax forms for 2011 tax year    Chapter 1 contains general filing information, such as: Whether you must file a U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year resident, and Whether you must pay estimated tax. Tax forms for 2011 tax year Withholding tax. Tax forms for 2011 tax year    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Tax forms for 2011 tax year S. Tax forms for 2011 tax year citizens and resident aliens. Tax forms for 2011 tax year Self-employment tax. Tax forms for 2011 tax year    Chapter 3 discusses who must pay self-employment tax. Tax forms for 2011 tax year Foreign earned income exclusion and housing exclusion and deduction. Tax forms for 2011 tax year    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Tax forms for 2011 tax year You may qualify to treat up to $97,600 of your income as not taxable by the United States. Tax forms for 2011 tax year You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Tax forms for 2011 tax year These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Tax forms for 2011 tax year   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Tax forms for 2011 tax year These rules are explained in chapter 4. Tax forms for 2011 tax year   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Tax forms for 2011 tax year Exemptions, deductions, and credits. Tax forms for 2011 tax year    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Tax forms for 2011 tax year These are generally the same as if you were living in the United States. Tax forms for 2011 tax year However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Tax forms for 2011 tax year Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Tax forms for 2011 tax year Tax treaty benefits. Tax forms for 2011 tax year    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Tax forms for 2011 tax year It also explains how to get copies of tax treaties. Tax forms for 2011 tax year How to get tax help. Tax forms for 2011 tax year    Chapter 7 is an explanation of how to get information and assistance from the IRS. Tax forms for 2011 tax year Questions and answers. Tax forms for 2011 tax year   Frequently asked questions and answers to those questions are presented in the back of the publication. Tax forms for 2011 tax year Comments and suggestions. Tax forms for 2011 tax year   We welcome your comments about this publication and your suggestions for future editions. Tax forms for 2011 tax year   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms for 2011 tax year NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms for 2011 tax year Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms for 2011 tax year   You can send us comments from www. Tax forms for 2011 tax year irs. Tax forms for 2011 tax year gov/formspubs/. Tax forms for 2011 tax year Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax forms for 2011 tax year ”   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 forms for 2011 tax year Ordering forms and publications. Tax forms for 2011 tax year   Visit www. Tax forms for 2011 tax year irs. Tax forms for 2011 tax year gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Tax forms for 2011 tax year Internal Revenue Service 1201 N. Tax forms for 2011 tax year Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms for 2011 tax year   If you have a tax question, check the information available on IRS. Tax forms for 2011 tax year gov or call 1-800-TAX–FORM (1-800-829-1040). Tax forms for 2011 tax year We cannot answer tax questions sent to either of the above addresses. Tax forms for 2011 tax year Prev  Up  Next   Home   More Online Publications