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Www freefile irs gov Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Www freefile irs gov irs. Www freefile irs gov gov/pub51. Www freefile irs gov What's New Social security and Medicare tax for 2014. Www freefile irs gov  The social security tax rate is 6. Www freefile irs gov 2% each for the employee and employer, unchanged from 2013. Www freefile irs gov The social security wage base limit is $117,000. Www freefile irs gov The Medicare tax rate is 1. Www freefile irs gov 45% each for the employee and employer, unchanged from 2013. Www freefile irs gov There is no wage base limit for Medicare tax. Www freefile irs gov Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Www freefile irs gov Withholding allowance. Www freefile irs gov  The 2014 amount for one withholding allowance on an annual basis is $3,950. Www freefile irs gov Change of responsible party. Www freefile irs gov  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Www freefile irs gov Form 8822-B must be filed within 60 days of the change. Www freefile irs gov If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Www freefile irs gov For a definition of "responsible party", see the Form 8822-B instructions. Www freefile irs gov Same-sex marriage. Www freefile irs gov  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Www freefile irs gov For more information, see Revenue Ruling 2013-17, 2013-38 I. Www freefile irs gov R. Www freefile irs gov B. Www freefile irs gov 201, available at www. Www freefile irs gov irs. Www freefile irs gov gov/irb/2013-38_IRB/ar07. Www freefile irs gov html. Www freefile irs gov Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Www freefile irs gov Notice 2013-61, 2013-44 I. Www freefile irs gov R. Www freefile irs gov B. Www freefile irs gov 432, is available at www. Www freefile irs gov irs. Www freefile irs gov gov/irb/2013-44_IRB/ar10. Www freefile irs gov html. Www freefile irs gov Reminders Additional Medicare Tax withholding. Www freefile irs gov  In addition to withholding Medicare tax at 1. Www freefile irs gov 45%, you must withhold a 0. Www freefile irs gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freefile irs gov You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Www freefile irs gov Additional Medicare Tax is only imposed on the employee. Www freefile irs gov There is no employer share of Additional Medicare Tax. Www freefile irs gov All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www freefile irs gov For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Www freefile irs gov For more information on Additional Medicare Tax, visit IRS. Www freefile irs gov gov and enter “Additional Medicare Tax” in the search box. Www freefile irs gov Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Www freefile irs gov  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Www freefile irs gov Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Www freefile irs gov For more information, visit IRS. Www freefile irs gov gov and enter “work opportunity tax credit” in the search box. Www freefile irs gov Outsourcing payroll duties. Www freefile irs gov  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Www freefile irs gov The employer remains responsible if the third party fails to perform any required action. Www freefile irs gov If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Www freefile irs gov gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Www freefile irs gov COBRA premium assistance credit. Www freefile irs gov  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Www freefile irs gov For more information, see COBRA premium assistance credit under Introduction. Www freefile irs gov Compensation paid to H-2A foreign agricultural workers. Www freefile irs gov  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Www freefile irs gov Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Www freefile irs gov On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Www freefile irs gov An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Www freefile irs gov In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Www freefile irs gov Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Www freefile irs gov These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Www freefile irs gov For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Www freefile irs gov Additional employment tax information. Www freefile irs gov  Visit the IRS website at www. Www freefile irs gov irs. Www freefile irs gov gov/businesses and click on Employment Taxes under Businesses Topics. Www freefile irs gov For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Www freefile irs gov m. Www freefile irs gov –7:00 p. Www freefile irs gov m. Www freefile irs gov local time (Alaska and Hawaii follow Pacific time). Www freefile irs gov Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Www freefile irs gov Disregarded entities and qualified subchapter S subsidiaries (QSubs). Www freefile irs gov  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Www freefile irs gov Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Www freefile irs gov See Regulations sections 1. Www freefile irs gov 1361-4(a)(7) and 301. Www freefile irs gov 7701-2(c)(2)(iv). Www freefile irs gov Differential wage payments. Www freefile irs gov  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Www freefile irs gov For more information, see Publication 15 (Circular E). Www freefile irs gov Federal tax deposits must be made by electronic funds transfer. Www freefile irs gov  You must use electronic funds transfer to make all federal tax deposits. Www freefile irs gov Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Www freefile irs gov If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Www freefile irs gov Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www freefile irs gov EFTPS is a free service provided by the Department of Treasury. Www freefile irs gov Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www freefile irs gov For more information on making federal tax deposits, see How To Deposit in section 7. Www freefile irs gov To get more information about EFTPS or to enroll in EFTPS, visit www. Www freefile irs gov eftps. Www freefile irs gov gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Www freefile irs gov Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Www freefile irs gov Electronic filing and payment. Www freefile irs gov  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Www freefile irs gov Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Www freefile irs gov Spend less time and worry on taxes and more time running your business. Www freefile irs gov Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Www freefile irs gov For e-file, visit the IRS website at www. Www freefile irs gov irs. Www freefile irs gov gov/efile for additional information. Www freefile irs gov For EFTPS, visit www. Www freefile irs gov eftps. Www freefile irs gov gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Www freefile irs gov For electronic filing of Form W-2, visit www. Www freefile irs gov socialsecurity. Www freefile irs gov gov/employer. Www freefile irs gov If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Www freefile irs gov If a valid EIN is not provided, the return or payment will not be processed. Www freefile irs gov This may result in penalties and delays in processing your return or payment. Www freefile irs gov Electronic funds withdrawal (EFW). Www freefile irs gov  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Www freefile irs gov However, do not use EFW to make federal tax deposits. Www freefile irs gov For more information on paying your taxes using EFW, visit the IRS website at www. Www freefile irs gov irs. Www freefile irs gov gov/e-pay. Www freefile irs gov A fee may be charged to file electronically. Www freefile irs gov Credit or debit card payments. Www freefile irs gov   Employers can pay the balance due shown on Form 943 by credit or debit card. Www freefile irs gov Do not use a credit or debit card to make federal tax deposits. Www freefile irs gov For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Www freefile irs gov irs. Www freefile irs gov gov/e-pay. Www freefile irs gov When you hire a new employee. Www freefile irs gov  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Www freefile irs gov Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Www freefile irs gov If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Www freefile irs gov If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Www freefile irs gov See section 1 for more information. Www freefile irs gov Eligibility for employment. Www freefile irs gov  You must verify that each new employee is legally eligible to work in the United States. Www freefile irs gov This includes completing the U. Www freefile irs gov S. Www freefile irs gov Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Www freefile irs gov You can get the form from USCIS offices or by calling 1-800-870-3676. Www freefile irs gov Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Www freefile irs gov uscis. Www freefile irs gov gov for more information. Www freefile irs gov New hire reporting. Www freefile irs gov   You are required to report any new employee to a designated state new-hire registry. Www freefile irs gov A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Www freefile irs gov Many states accept a copy of Form W-4 with employer information added. Www freefile irs gov Visit the Office of Child Support Enforcement's website at www. Www freefile irs gov acf. Www freefile irs gov hhs. Www freefile irs gov gov/programs/cse/newhire for more information. Www freefile irs gov Dishonored payments. Www freefile irs gov  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Www freefile irs gov The penalty is $25 or 2% of the payment, whichever is more. Www freefile irs gov However, the penalty on dishonored payments of $24. Www freefile irs gov 99 or less is an amount equal to the payment. Www freefile irs gov For example, a dishonored payment of $18 is charged a penalty of $18. Www freefile irs gov Forms in Spanish. Www freefile irs gov  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Www freefile irs gov For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Www freefile irs gov For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Www freefile irs gov References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Www freefile irs gov Information returns. Www freefile irs gov  You may be required to file information returns to report certain types of payments made during the year. Www freefile irs gov For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Www freefile irs gov For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Www freefile irs gov Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Www freefile irs gov See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Www freefile irs gov If you file 250 or more Forms W-2, you must file them electronically. Www freefile irs gov SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Www freefile irs gov Information reporting customer service site. Www freefile irs gov  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Www freefile irs gov If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Www freefile irs gov The call site can also be reached by email at mccirp@irs. Www freefile irs gov gov. Www freefile irs gov Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Www freefile irs gov Web-based application for an employer identification number (EIN). Www freefile irs gov  You can apply for an employer identification number (EIN) online by visiting IRS. Www freefile irs gov gov and clicking on the Apply for an EIN Online link under Tools. Www freefile irs gov When a crew leader furnishes workers to you. Www freefile irs gov  Record the crew leader's name, address, and EIN. Www freefile irs gov See sections 2 and 10. Www freefile irs gov Change of address. Www freefile irs gov  Use Form 8822-B to notify the IRS of an address change. Www freefile irs gov Do not mail form 8822-B with your employment tax return. Www freefile irs gov Ordering forms and publications. Www freefile irs gov  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Www freefile irs gov irs. Www freefile irs gov gov/businesses. Www freefile irs gov Click on the Online Ordering for Information Returns and Employer Returns. Www freefile irs gov You can also visit www. Www freefile irs gov irs. Www freefile irs gov gov/formspubs to download other forms and publications. Www freefile irs gov Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Www freefile irs gov Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Www freefile irs gov socialsecurity. Www freefile irs gov gov/employer, to register for Business Services Online. Www freefile irs gov You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Www freefile irs gov Form W-3 will be created for you based on your Forms W-2. Www freefile irs gov Tax Questions. Www freefile irs gov   If you have a tax question, check the information available on IRS. Www freefile irs gov gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Www freefile irs gov m. Www freefile irs gov –7:00 p. Www freefile irs gov m. Www freefile irs gov local time (Alaska and Hawaii follow Pacific time). Www freefile irs gov We cannot answer tax questions sent to the address provided later for comments and suggestions. Www freefile irs gov Recordkeeping. Www freefile irs gov  Keep all records of employment taxes for at least 4 years. Www freefile irs gov These should be available for IRS review. Www freefile irs gov Your records should include the following information. Www freefile irs gov Your employer identification number (EIN). Www freefile irs gov Amounts and dates of all wage, annuity, and pension payments. Www freefile irs gov Names, addresses, social security numbers, and occupations of employees and recipients. Www freefile irs gov Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Www freefile irs gov Dates of employment for each employee. Www freefile irs gov Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Www freefile irs gov Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Www freefile irs gov Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Www freefile irs gov Copies of returns filed and confirmation numbers. Www freefile irs gov Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Www freefile irs gov If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Www freefile irs gov If the crew leader has no permanent mailing address, record his or her present address. Www freefile irs gov Private delivery services. Www freefile irs gov  You can use certain private delivery services designated by the IRS to send tax returns and payments. Www freefile irs gov The list includes only the following. Www freefile irs gov DHL Express (DHL): DHL Same Day Service. Www freefile irs gov Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Www freefile irs gov United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www freefile irs gov M. Www freefile irs gov , UPS Worldwide Express Plus, and UPS Worldwide Express. Www freefile irs gov For the IRS mailing address to use if you are using a private delivery service, go to IRS. Www freefile irs gov gov and enter "private delivery service" in the search box. Www freefile irs gov Your private delivery service can tell you how to get written proof of the mailing date. Www freefile irs gov Private delivery services cannot deliver items to P. Www freefile irs gov O. Www freefile irs gov boxes. Www freefile irs gov You must use the U. Www freefile irs gov S. Www freefile irs gov Postal Service to mail any item to an IRS P. Www freefile irs gov O. Www freefile irs gov box address. Www freefile irs gov Photographs of missing children. Www freefile irs gov  The IRS is a proud partner with the National Center for Missing and Exploited Children. Www freefile irs gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefile irs gov 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. Www freefile irs gov Calendar The following are important dates and responsibilities. Www freefile irs gov See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Www freefile irs gov Also see Publication 509, Tax Calendars. Www freefile irs gov   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Www freefile irs gov A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Www freefile irs gov However, a statewide legal holiday does not delay the due date of federal tax deposits. Www freefile irs gov See Deposits on Business Days Only in section 7. Www freefile irs gov For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Www freefile irs gov S. Www freefile irs gov Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Www freefile irs gov See Private delivery services under Reminders. Www freefile irs gov By January 31 . Www freefile irs gov   File Form 943. Www freefile irs gov See section 8 for more information on Form 943. Www freefile irs gov If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Www freefile irs gov Furnish each employee with a completed Form W-2. Www freefile irs gov Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Www freefile irs gov File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Www freefile irs gov See section 10 for more information on FUTA. Www freefile irs gov If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Www freefile irs gov File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Www freefile irs gov If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Www freefile irs gov By February 15. Www freefile irs gov  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Www freefile irs gov On February 16. Www freefile irs gov  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Www freefile irs gov Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Www freefile irs gov If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Www freefile irs gov See section 5 for more information. Www freefile irs gov If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Www freefile irs gov By February 28. Www freefile irs gov   File paper Forms 1099 and 1096. Www freefile irs gov File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Www freefile irs gov S. Www freefile irs gov Information Returns, with the IRS. Www freefile irs gov For electronically filed returns, see By March 31 below. Www freefile irs gov File paper Forms W-2 and W-3. Www freefile irs gov File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Www freefile irs gov For electronically filed returns, see By March 31 next. Www freefile irs gov By March 31. Www freefile irs gov   File electronic Forms W-2 and 1099. Www freefile irs gov File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Www freefile irs gov For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Www freefile irs gov socialsecurity. Www freefile irs gov gov/employer. Www freefile irs gov For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Www freefile irs gov By April 30, July 31, October 31, and January 31. Www freefile irs gov   Deposit FUTA taxes. Www freefile irs gov Deposit FUTA tax if the undeposited amount is over $500. Www freefile irs gov Before December 1. Www freefile irs gov  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Www freefile irs gov Introduction This publication is for employers of agricultural workers (farmworkers). Www freefile irs gov It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Www freefile irs gov Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Www freefile irs gov If you have nonfarm employees, see Publication 15 (Circular E). Www freefile irs gov If you have employees in the U. Www freefile irs gov S. Www freefile irs gov Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Www freefile irs gov Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Www freefile irs gov Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Www freefile irs gov Comments and suggestions. Www freefile irs gov   We welcome your comments about this publication and your suggestions for future editions. Www freefile irs gov   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Www freefile irs gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefile irs gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefile irs gov   You can also send us comments from www. Www freefile irs gov irs. Www freefile irs gov gov/formspubs. Www freefile irs gov Click on More Information and then click on Comment on Tax Forms and Publications. Www freefile irs gov   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Www freefile irs gov COBRA premium assistance credit. Www freefile irs gov   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Www freefile irs gov COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Www freefile irs gov Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Www freefile irs gov Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Www freefile irs gov Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Www freefile irs gov For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Www freefile irs gov   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Www freefile irs gov For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Www freefile irs gov   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Www freefile irs gov The assistance for the coverage can last up to 15 months. Www freefile irs gov   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Www freefile irs gov For more information, see Notice 2009-27, 2009-16 I. Www freefile irs gov R. Www freefile irs gov B. Www freefile irs gov 838, available at www. Www freefile irs gov irs. Www freefile irs gov gov/irb/2009-16_irb/ar09. Www freefile irs gov html. Www freefile irs gov   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Www freefile irs gov   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Www freefile irs gov The reimbursement is made through a credit against the employer's employment tax liabilities. Www freefile irs gov For information on how to claim the credit, see the Instructions for Form 943. Www freefile irs gov The credit is treated as a deposit made on the first day of the return period. Www freefile irs gov In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Www freefile irs gov In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Www freefile irs gov   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Www freefile irs gov Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Www freefile irs gov In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Www freefile irs gov In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Www freefile irs gov Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Www freefile irs gov Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Www freefile irs gov A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Www freefile irs gov   For more information, visit IRS. Www freefile irs gov gov and enter “COBRA” in the search box. Www freefile irs gov Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Www freefile irs gov Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Www freefile irs gov Lifetime learning credit, Academic period. Www freefile irs gov Student loan interest deduction, Academic period. Www freefile irs gov Tuition and fees deduction, Academic period. Www freefile irs gov Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Www freefile irs gov Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Www freefile irs gov On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Www freefile irs gov Tuition reduction, Tuition reduction. Www freefile irs gov Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Www freefile irs gov Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Www freefile irs gov Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Www freefile irs gov Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Www freefile irs gov Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Www freefile irs gov Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Www freefile irs gov Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Www freefile irs gov Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Www freefile irs gov Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Www freefile irs gov Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Www freefile irs gov Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Www freefile irs gov , Allocating your reimbursements for meals. Www freefile irs gov Indefinite absence, Education during indefinite absence. Www freefile irs gov Maintaining skills vs. Www freefile irs gov qualifying for new job, Maintaining skills vs. Www freefile irs gov qualifying for new job. Www freefile irs gov Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Www freefile irs gov Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Www freefile irs gov Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Www freefile irs gov Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Www freefile irs gov Tax-free educational assistance, Tax-free educational assistance. Www freefile irs gov Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Www freefile irs gov Transportation expenses, Transportation Expenses, Using your car. Www freefile irs gov Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Www freefile irs gov Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Www freefile irs gov Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Www freefile irs gov Lifetime learning credit, Comprehensive or bundled fees. Www freefile irs gov Tuition and fees deduction, Comprehensive or bundled fees. Www freefile irs gov Consolidated loans used to refinance student loans, Interest on refinanced student loans. Www freefile irs gov Conventions outside U. Www freefile irs gov S. Www freefile irs gov , Cruises and conventions. Www freefile irs gov Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Www freefile irs gov Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Www freefile irs gov On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Www freefile irs gov Figuring the limit (Worksheet 6-2), Figuring the limit. Www freefile irs gov Contributions to, Contributions, Figuring and reporting the additional tax. Www freefile irs gov Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Www freefile irs gov Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Www freefile irs gov , MAGI when using Form 1040NR-EZ. Www freefile irs gov Worksheet 6-1, Worksheet 7-1. Www freefile irs gov MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Www freefile irs gov Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Www freefile irs gov Worksheet 7-3 to figure, Worksheet 7-3. Www freefile irs gov Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Www freefile irs gov D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Www freefile irs gov , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Www freefile irs gov Lifetime learning credit, Expenses paid by dependent. Www freefile irs gov Tuition and fees deduction, Expenses paid under divorce decree. Www freefile irs gov Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Www freefile irs gov Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Www freefile irs gov Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Www freefile irs gov Claiming dependent's exemption, Dependent for whom you claim an exemption. Www freefile irs gov Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Www freefile irs gov Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Www freefile irs gov , MAGI when using Form 1040. Www freefile irs gov Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Www freefile irs gov Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Www freefile irs gov Cancellation of student loan, Eligible educational institution. Www freefile irs gov Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Www freefile irs gov Education savings bond program, Eligible educational institution. Www freefile irs gov Lifetime learning credit, Eligible educational institution. Www freefile irs gov Qualified tuition program (QTP), Eligible educational institution. Www freefile irs gov Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Www freefile irs gov , Eligible educational institution. Www freefile irs gov Student loan cancellation, Eligible educational institution. Www freefile irs gov Student loan interest deduction, Eligible educational institution. Www freefile irs gov Tuition and fees deduction, Eligible educational institution. Www freefile irs gov Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Www freefile irs gov Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Www freefile irs gov Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Www freefile irs gov ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Www freefile irs gov Excess expenses, accountable plan, Excess expenses. Www freefile irs gov , Allocating your reimbursements for meals. Www freefile irs gov Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Www freefile irs gov Qualified tuition program (QTP), Members of the beneficiary's family. Www freefile irs gov Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Www freefile irs gov , Form 1098-E. Www freefile irs gov Form 1098-T, Reminders American opportunity credit, Form 1098-T. Www freefile irs gov Lifetime learning credit, Form 1098-T. Www freefile irs gov Tuition and fees deduction, Form 1098-T. Www freefile irs gov Form 1099-Q Coverdell ESA, Exceptions. Www freefile irs gov , Earnings and basis. Www freefile irs gov Qualified tuition program (QTP), Earnings and return of investment. Www freefile irs gov Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Www freefile irs gov , Form 2106 or 2106-EZ. Www freefile irs gov Form 2106-EZ, 50% limit on meals. Www freefile irs gov , Form 2106 or 2106-EZ. Www freefile irs gov , Using Form 2106-EZ. Www freefile irs gov Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Www freefile irs gov Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Www freefile irs gov Form 8815, MAGI when using Form 1040. Www freefile irs gov , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Www freefile irs gov , Form 1098-T. Www freefile irs gov , Form 1098-E. Www freefile irs gov , Form 1098-T. Www freefile irs gov Free tax services, Free help with your tax return. Www freefile irs gov Fulbright grants, Fulbright Grants G Glossary, Glossary. Www freefile irs gov , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Www freefile irs gov Coverdell ESA, Half-time student. Www freefile irs gov Early distributions from IRAs, Half-time student. Www freefile irs gov Student loan interest deduction, Enrolled at least half-time. Www freefile irs gov Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Www freefile irs gov Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Www freefile irs gov Academic period, Academic period. Www freefile irs gov Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Www freefile irs gov Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Www freefile irs gov Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Www freefile irs gov Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Www freefile irs gov Worksheet 3-1, MAGI when using Form 1040. Www freefile irs gov Overview (Table 3-1), Table 3-1. Www freefile irs gov Overview of the Lifetime Learning Credit Phaseout, Phaseout. Www freefile irs gov Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Www freefile irs gov Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Www freefile irs gov Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Www freefile irs gov Origination fees on student loan, Loan origination fee. Www freefile irs gov Qualified education expenses paid with American opportunity credit, Academic period. Www freefile irs gov Lifetime learning credit, Paid with borrowed funds. Www freefile irs gov Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Www freefile irs gov M Mileage deduction for work-related education, What's New, Using your car. Www freefile irs gov Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Www freefile irs gov , MAGI when using Form 1040NR-EZ. Www freefile irs gov Worksheet 6-1, Worksheet 7-1. Www freefile irs gov MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Www freefile irs gov , MAGI when using Form 1040. Www freefile irs gov Lifetime learning credit, Modified adjusted gross income (MAGI). Www freefile irs gov Worksheet 3-1, MAGI when using Form 1040. Www freefile irs gov Student loan interest deduction, Modified adjusted gross income (MAGI). Www freefile irs gov Table 4-2, Table 4-2. Www freefile irs gov Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Www freefile irs gov Table 6-2, Table 6-2. Www freefile irs gov Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Www freefile irs gov MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Www freefile irs gov , Exceptions. Www freefile irs gov Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Www freefile irs gov , Coordination with Pell grants and other scholarships. Www freefile irs gov Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Www freefile irs gov Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Www freefile irs gov Student loan interest deduction, Phaseout. Www freefile irs gov , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 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