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1040ez Fillable Form

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1040ez Fillable Form

1040ez fillable form 4. 1040ez fillable form   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 1040ez fillable form You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 1040ez fillable form If you have a choice, you should use the method that gives you the lower tax. 1040ez fillable form Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 1040ez fillable form Generally, the standard deduction amounts are adjusted each year for inflation. 1040ez fillable form In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 1040ez fillable form Persons not eligible for the standard deduction. 1040ez fillable form   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 1040ez fillable form You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 1040ez fillable form   If you are a nonresident alien who is married to a U. 1040ez fillable form S. 1040ez fillable form citizen or resident alien at the end of the year, you can choose to be treated as a U. 1040ez fillable form S. 1040ez fillable form resident. 1040ez fillable form See Publication 519, U. 1040ez fillable form S. 1040ez fillable form Tax Guide for Aliens. 1040ez fillable form If you make this choice, you can take the standard deduction. 1040ez fillable form Decedent's final return. 1040ez fillable form   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 1040ez fillable form However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 1040ez fillable form Higher standard deduction for age (65 or older). 1040ez fillable form   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040ez fillable form You are considered age 65 on the day before your 65th birthday. 1040ez fillable form Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 1040ez fillable form Higher standard deduction for blindness. 1040ez fillable form   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 1040ez fillable form You qualify for this benefit if you are totally or partly blind. 1040ez fillable form Not totally blind. 1040ez fillable form   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 1040ez fillable form   If your eye condition will never improve beyond these limits, the statement should include this fact. 1040ez fillable form You must keep the statement in your records. 1040ez fillable form   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 1040ez fillable form Spouse 65 or older or blind. 1040ez fillable form   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 1040ez fillable form    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 1040ez fillable form Example. 1040ez fillable form This example illustrates how to determine your standard deduction using Worksheet 4-1. 1040ez fillable form Bill and Lisa are filing a joint return for 2013. 1040ez fillable form Both are over age 65. 1040ez fillable form Neither is blind, and neither can be claimed as a dependent. 1040ez fillable form They do not itemize deductions, so they use Worksheet 4-1. 1040ez fillable form Because they are married filing jointly, they enter $12,200 on line 1. 1040ez fillable form They check the “No” box on line 2, so they also enter $12,200 on line 4. 1040ez fillable form Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 1040ez fillable form They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 1040ez fillable form Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 1040ez fillable form However, the standard deduction may be higher if the individual is 65 or older or blind. 1040ez fillable form If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 1040ez fillable form Worksheet 4-1. 1040ez fillable form 2013 Standard Deduction Worksheet Caution. 1040ez fillable form If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 1040ez fillable form If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 1040ez fillable form Put the total number of boxes checked in box c and go to line 1. 1040ez fillable form a. 1040ez fillable form You   Born before  January 2, 1949     Blind b. 1040ez fillable form Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 1040ez fillable form Total boxes checked             1. 1040ez fillable form Enter the amount shown below for your filing status. 1040ez fillable form               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 1040ez fillable form           2. 1040ez fillable form Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 1040ez fillable form Skip line 3; enter the amount from line 1 on line 4. 1040ez fillable form   Yes. 1040ez fillable form Go to line 3. 1040ez fillable form         3. 1040ez fillable form Is your earned income* more than $650?               Yes. 1040ez fillable form Add $350 to your earned income. 1040ez fillable form Enter the total   3. 1040ez fillable form         No. 1040ez fillable form Enter $1,000 4. 1040ez fillable form Enter the smaller of line 1 or line 3 4. 1040ez fillable form   5. 1040ez fillable form If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 1040ez fillable form Enter the result here. 1040ez fillable form Otherwise, enter -0- 5. 1040ez fillable form   6. 1040ez fillable form Add lines 4 and 5. 1040ez fillable form This is your standard deduction for 2013. 1040ez fillable form 6. 1040ez fillable form   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040ez fillable form It also includes any amount received as a scholarship that you must include in your income. 1040ez fillable form Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 1040ez fillable form Itemized Deductions Some individuals should itemize their deductions because it will save them money. 1040ez fillable form Others should itemize because they do not qualify for the standard deduction. 1040ez fillable form See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 1040ez fillable form You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 1040ez fillable form For more information, see Overall limitation, later. 1040ez fillable form Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 1040ez fillable form You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 1040ez fillable form 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 1040ez fillable form See the Schedule A (Form 1040) instructions for more information. 1040ez fillable form Overall limitation. 1040ez fillable form   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 1040ez fillable form  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 1040ez fillable form Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 1040ez fillable form Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 1040ez fillable form For more information, see the following discussions of selected items, which are presented in alphabetical order. 1040ez fillable form A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 1040ez fillable form Table 4-1. 1040ez fillable form Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040ez fillable form ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040ez fillable form ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040ez fillable form Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 1040ez fillable form Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 1040ez fillable form 5% of your adjusted gross income if you or your spouse is age 65 or older). 1040ez fillable form What to include. 1040ez fillable form   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040ez fillable form If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040ez fillable form If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040ez fillable form You can include medical expenses you charge to your credit card in the year the charge is made. 1040ez fillable form It does not matter when you actually pay the amount charged. 1040ez fillable form Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 1040ez fillable form Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 1040ez fillable form Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040ez fillable form Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 1040ez fillable form Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 1040ez fillable form Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040ez fillable form This is a personal expense that is not deductible. 1040ez fillable form However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040ez fillable form For more information, see Nursing Services , later. 1040ez fillable form Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040ez fillable form For more information, see Qualified long-term care services under Long-Term Care, later. 1040ez fillable form Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040ez fillable form This includes amounts paid for meals and lodging. 1040ez fillable form Also, see Meals and Lodging , later. 1040ez fillable form Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 1040ez fillable form Qualified long-term care services. 1040ez fillable form   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 1040ez fillable form Chronically ill individual. 1040ez fillable form    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 1040ez fillable form He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 1040ez fillable form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040ez fillable form He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040ez fillable form Maintenance and personal care services. 1040ez fillable form    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 1040ez fillable form Qualified long-term care insurance contracts. 1040ez fillable form   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040ez fillable form The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 1040ez fillable form   The amount of qualified long-term care premiums you can include is limited. 1040ez fillable form You can include the following as medical expenses on Schedule A (Form 1040). 1040ez fillable form Qualified long-term care premiums up to the following amounts. 1040ez fillable form Age 40 or under – $360. 1040ez fillable form Age 41 to 50 – $680. 1040ez fillable form Age 51 to 60 – $1,360. 1040ez fillable form Age 61 to 70 – $3,640. 1040ez fillable form Age 71 or over – $4,550. 1040ez fillable form Unreimbursed expenses for qualified long-term care services. 1040ez fillable form Note. 1040ez fillable form The limit on premiums is for each person. 1040ez fillable form Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 1040ez fillable form You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 1040ez fillable form You can include the cost of such lodging while away from home if all of the following requirements are met. 1040ez fillable form The lodging is primarily for, and essential to, medical care. 1040ez fillable form The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040ez fillable form The lodging is not lavish or extravagant under the circumstances. 1040ez fillable form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040ez fillable form The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 1040ez fillable form You can include lodging for a person traveling with the person receiving the medical care. 1040ez fillable form For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040ez fillable form (Meals are not included. 1040ez fillable form ) Nursing home. 1040ez fillable form   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 1040ez fillable form This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 1040ez fillable form   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040ez fillable form However, you can include in medical expenses the part of the cost that is for medical or nursing care. 1040ez fillable form Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040ez fillable form Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 1040ez fillable form If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040ez fillable form The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 1040ez fillable form Medicare Part A. 1040ez fillable form   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 1040ez fillable form The payroll tax paid for Medicare Part A is not a medical expense. 1040ez fillable form If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 1040ez fillable form In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 1040ez fillable form Medicare Part B. 1040ez fillable form   Medicare Part B is a supplemental medical insurance. 1040ez fillable form Premiums you pay for Medicare Part B are a medical expense. 1040ez fillable form If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 1040ez fillable form If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 1040ez fillable form SSA. 1040ez fillable form gov, to find out your premium. 1040ez fillable form Medicare Part D. 1040ez fillable form   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 1040ez fillable form You can include as a medical expense premiums you pay for Medicare Part D. 1040ez fillable form Prepaid insurance premiums. 1040ez fillable form   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040ez fillable form Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040ez fillable form A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040ez fillable form You can also include amounts you pay for insulin. 1040ez fillable form Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040ez fillable form Imported medicines and drugs. 1040ez fillable form   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 1040ez fillable form Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040ez fillable form The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040ez fillable form This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 1040ez fillable form These services can be provided in your home or another care facility. 1040ez fillable form Generally, only the amount spent for nursing services is a medical expense. 1040ez fillable form If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 1040ez fillable form However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040ez fillable form See Maintenance and personal care services under Qualified long-term care services, earlier. 1040ez fillable form Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 1040ez fillable form See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 1040ez fillable form You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040ez fillable form Divide the food expense among the household members to find the cost of the attendant's food. 1040ez fillable form Then divide that cost in the same manner as in the preceding paragraph. 1040ez fillable form If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040ez fillable form This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040ez fillable form Employment taxes. 1040ez fillable form   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 1040ez fillable form If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 1040ez fillable form For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040ez fillable form Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040ez fillable form Car expenses. 1040ez fillable form    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040ez fillable form You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040ez fillable form   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 1040ez fillable form   You can also include parking fees and tolls. 1040ez fillable form You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040ez fillable form You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. 1040ez fillable form Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 1040ez fillable form Prev  Up  Next   Home   More Online Publications
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The 1040ez Fillable Form

1040ez fillable form 3. 1040ez fillable form   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit 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 CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. 1040ez fillable form They are the American opportunity credit and the lifetime learning credit. 1040ez fillable form This chapter discusses the lifetime learning credit. 1040ez fillable form The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . 1040ez fillable form This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. 1040ez fillable form What is the tax benefit of the lifetime learning credit. 1040ez fillable form   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. 1040ez fillable form There is no limit on the number of years the lifetime learning credit can be claimed for each student. 1040ez fillable form   A tax credit reduces the amount of income tax you may have to pay. 1040ez fillable form Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. 1040ez fillable form The lifetime learning credit is a nonrefundable credit. 1040ez fillable form This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. 1040ez fillable form   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. 1040ez fillable form Can you claim more than one education credit this year. 1040ez fillable form   For each student, you can elect for any year only one of the credits. 1040ez fillable form For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. 1040ez fillable form   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. 1040ez fillable form   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. 1040ez fillable form This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. 1040ez fillable form Differences between the American opportunity and lifetime learning credits. 1040ez fillable form   There are several differences between these two credits. 1040ez fillable form For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. 1040ez fillable form However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. 1040ez fillable form The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. 1040ez fillable form Overview of the lifetime learning credit. 1040ez fillable form   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. 1040ez fillable form The details are discussed in this chapter. 1040ez fillable form Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. 1040ez fillable form Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. 1040ez fillable form You pay qualified education expenses of higher education. 1040ez fillable form You pay the education expenses for an eligible student. 1040ez fillable form The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. 1040ez fillable form Table 3-1. 1040ez fillable form Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Note. 1040ez fillable form Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. 1040ez fillable form “Qualified education expenses” are defined later under Qualified Education Expenses . 1040ez fillable form “Eligible students” are defined later under Who Is an Eligible Student . 1040ez fillable form A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . 1040ez fillable form You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. 1040ez fillable form Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. 1040ez fillable form Your filing status is married filing separately. 1040ez fillable form You are listed as a dependent on another person's tax return (such as your parents'). 1040ez fillable form See Who Can Claim a Dependent's Expenses , later. 1040ez fillable form Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). 1040ez fillable form MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . 1040ez fillable form 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. 1040ez fillable form More information on nonresident aliens can be found in Publication 519. 1040ez fillable form You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. 1040ez fillable form What Expenses Qualify The lifetime learning credit 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. 1040ez fillable form Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. 1040ez fillable form 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 credit. 1040ez fillable form Academic period. 1040ez fillable form   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. 1040ez fillable form 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. 1040ez fillable form Paid with borrowed funds. 1040ez fillable form   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. 1040ez fillable form You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. 1040ez fillable form Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. 1040ez fillable form Student withdraws from class(es). 1040ez fillable form   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. 1040ez fillable form Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. 1040ez fillable form The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. 1040ez fillable form Eligible educational institution. 1040ez fillable form   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. 1040ez fillable form S. 1040ez fillable form Department of Education. 1040ez fillable form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040ez fillable form The educational institution should be able to tell you if it is an eligible educational institution. 1040ez fillable form   Certain educational institutions located outside the United States also participate in the U. 1040ez fillable form S. 1040ez fillable form Department of Education's Federal Student Aid (FSA) programs. 1040ez fillable form Related expenses. 1040ez fillable form   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 for enrollment or attendance. 1040ez fillable form Prepaid expenses. 1040ez fillable form   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. 1040ez fillable form See Academic period , earlier. 1040ez fillable form 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). 1040ez fillable form 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). 1040ez fillable form In the following examples, assume that each student is an eligible student at an eligible educational institution. 1040ez fillable form Example 1. 1040ez fillable form   Jackson is a sophomore in University V's degree program in dentistry. 1040ez fillable form 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. 1040ez fillable form Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. 1040ez fillable form Example 2. 1040ez fillable form   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. 1040ez fillable form 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. 1040ez fillable form Charles bought his books from a friend, so what he paid for them is not a qualified education expense. 1040ez fillable form Donna bought hers at College W's bookstore. 1040ez fillable form Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. 1040ez fillable form Example 3. 1040ez fillable form   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 1040ez fillable form 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 student government. 1040ez fillable form No portion of the fee covers personal expenses. 1040ez fillable form Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. 1040ez fillable form Therefore, it is a qualified expense. 1040ez fillable form No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. 1040ez fillable form Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. 1040ez fillable form Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. 1040ez fillable form Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). 1040ez fillable form See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. 1040ez fillable form Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. 1040ez fillable form See Adjustments to Qualified Education Expenses, next. 1040ez fillable form This image is too large to be displayed in the current screen. 1040ez fillable form Please click the link to view the image. 1040ez fillable form Figure 3-1 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. 1040ez fillable form The result is the amount of adjusted qualified education expenses for each student. 1040ez fillable form Tax-free educational assistance. 1040ez fillable form   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. 1040ez fillable form See Academic period , earlier. 1040ez fillable form   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 1040ez fillable form 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). 1040ez fillable form   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. 1040ez fillable form 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. 1040ez fillable form   Tax-free educational 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. 1040ez fillable form Generally, any scholarship or fellowship is treated as tax free. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form For examples, see Coordination with Pell grants and other scholarships, later. 1040ez fillable form Refunds. 1040ez fillable form   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. 1040ez fillable form Some tax-free educational assistance received after 2013 may be treated as a refund. 1040ez fillable form See Tax-free educational assistance , earlier. 1040ez fillable form Refunds received in 2013. 1040ez fillable form   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. 1040ez fillable form Refunds received after 2013 but before your income tax return is filed. 1040ez fillable form   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. 1040ez fillable form Refunds received after 2013 and after your income tax return is filed. 1040ez fillable form   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. 1040ez fillable form See Credit recapture, next. 1040ez fillable form Credit recapture. 1040ez fillable form    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. 1040ez fillable form You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. 1040ez fillable form 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). 1040ez fillable form Include that amount as an additional tax for the year the refund or tax-free assistance was received. 1040ez fillable form Example. 1040ez fillable form   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. 1040ez fillable form You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. 1040ez fillable form You claimed no other tax credits. 1040ez fillable form After you filed your return, your child withdrew from two courses and you received a refund of $2,900. 1040ez fillable form You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. 1040ez fillable form The refigured credit is $1,280 and your tax liability increased by $580. 1040ez fillable form See instructions for your 2014 income tax return to determine where to include this tax. 1040ez fillable form If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. 1040ez fillable form Amounts that do not reduce qualified education expenses. 1040ez fillable form   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. 1040ez fillable form   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. 1040ez fillable form 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 Reductions. 1040ez fillable form The use of the money is not restricted. 1040ez fillable form For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. 1040ez fillable form Coordination with Pell grants and other scholarships. 1040ez fillable form   In some cases, you may be able to reduce your tax liability by including scholarships in income. 1040ez fillable form If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. 1040ez fillable form The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. 1040ez fillable form Example 1—No scholarship. 1040ez fillable form Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. 1040ez fillable form Her AGI and her MAGI, for purposes of the credit, are $27,000. 1040ez fillable form Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. 1040ez fillable form She claims no credits other than the lifetime learning credit. 1040ez fillable form In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. 1040ez fillable form Judy and the college meet all requirements for the lifetime learning tax credit. 1040ez fillable form She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. 1040ez fillable form She claims a $900 lifetime learning credit and her tax after credits is $1,256. 1040ez fillable form Example 2—Scholarship excluded from income. 1040ez fillable form The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. 1040ez fillable form Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. 1040ez fillable form If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. 1040ez fillable form Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. 1040ez fillable form Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. 1040ez fillable form Example 3—Scholarship included in income. 1040ez fillable form The facts are the same as in Example 2—Scholarship excluded from income. 1040ez fillable form If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. 1040ez fillable form Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. 1040ez fillable form She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. 1040ez fillable form Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. 1040ez fillable form 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. 1040ez fillable form This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 1040ez fillable form Sports, games, hobbies, and noncredit courses. 1040ez fillable form   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. 1040ez fillable form However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. 1040ez fillable form Comprehensive or bundled fees. 1040ez fillable form   Some eligible educational institutions combine all of their fees for an academic period into one amount. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form See Figuring the Credit , later, for more information about Form 1098-T. 1040ez fillable form Who Is an Eligible Student For purposes of the lifetime learning credit, 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). 1040ez fillable form Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. 1040ez fillable form For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. 1040ez fillable form You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. 1040ez fillable form IF you. 1040ez fillable form . 1040ez fillable form . 1040ez fillable form THEN only. 1040ez fillable form . 1040ez fillable form . 1040ez fillable form claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. 1040ez fillable form The dependent cannot claim the credit. 1040ez fillable form do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. 1040ez fillable form You cannot claim the credit based on this dependent's expenses. 1040ez fillable form Expenses paid by dependent. 1040ez fillable form   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. 1040ez fillable form Include these expenses when figuring the amount of your lifetime learning credit. 1040ez fillable form    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. 1040ez fillable form Expenses paid by you. 1040ez fillable form   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. 1040ez fillable form If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. 1040ez fillable form Expenses paid by others. 1040ez fillable form   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. 1040ez fillable form In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. 1040ez fillable form If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. 1040ez fillable form Example. 1040ez fillable form In 2013, Ms. 1040ez fillable form Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. 1040ez fillable form For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. 1040ez fillable form Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. 1040ez fillable form If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. 1040ez fillable form If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. 1040ez fillable form Tuition reduction. 1040ez fillable form   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. 1040ez fillable form 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. 1040ez fillable form For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez fillable form Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. 1040ez fillable form The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). 1040ez fillable form However, that amount may be reduced based on your MAGI. 1040ez fillable form See Effect of the Amount of Your Income on the Amount of Your Credit , later. 1040ez fillable form Example. 1040ez fillable form Bruce and Toni Harper are married and file a joint tax return. 1040ez fillable form For 2013, their MAGI is $75,000. 1040ez fillable form Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. 1040ez fillable form She already has a bachelor's degree in history and wants to become a nurse. 1040ez fillable form In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. 1040ez fillable form Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. 1040ez fillable form Form 1098-T. 1040ez fillable form   To help you figure your lifetime learning credit, the student should receive Form 1098-T. 1040ez fillable form 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. 1040ez fillable form An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. 1040ez fillable form However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. 1040ez fillable form When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. 1040ez fillable form   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. 1040ez fillable form    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. 1040ez fillable form Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 1040ez fillable form You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 1040ez fillable form Modified adjusted gross income (MAGI). 1040ez fillable form   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. 1040ez fillable form MAGI when using Form 1040A. 1040ez fillable form   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. 1040ez fillable form MAGI when using Form 1040. 1040ez fillable form   If you file Form 1040, your MAGI is the AGI on line 38 of that form, 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. 1040ez fillable form You can use Worksheet 3-1 to figure your MAGI. 1040ez fillable form Worksheet 3-1. 1040ez fillable form MAGI for the Lifetime Learning Credit 1. 1040ez fillable form Enter your adjusted gross income  (Form 1040, line 38)   1. 1040ez fillable form   2. 1040ez fillable form Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. 1040ez fillable form       3. 1040ez fillable form Enter your foreign housing deduction (Form 2555, line 50)   3. 1040ez fillable form       4. 1040ez fillable form Enter the amount of income from Puerto Rico you are excluding   4. 1040ez fillable form       5. 1040ez fillable form Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. 1040ez fillable form       6. 1040ez fillable form Add the amounts on lines 2, 3, 4, and 5   6. 1040ez fillable form   7. 1040ez fillable form Add the amounts on lines 1 and 6. 1040ez fillable form  This is your modified adjusted  gross income. 1040ez fillable form Enter this amount  on Form 8863, line 14   7. 1040ez fillable form   Phaseout. 1040ez fillable form   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. 1040ez fillable form The same method is shown in the following example. 1040ez fillable form Example. 1040ez fillable form You are filing a joint return with a MAGI of $112,000. 1040ez fillable form In 2013, you paid $6,600 of qualified education expenses. 1040ez fillable form You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). 1040ez fillable form The result is a $1,320 (20% x $6,600) tentative credit. 1040ez fillable form Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. 1040ez fillable form The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. 1040ez fillable form The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). 1040ez fillable form The result is the amount of your phased out (reduced) lifetime learning credit ($990). 1040ez fillable form   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. 1040ez fillable form Enter the credit on Form 1040, line 49, or Form 1040A, line 31. 1040ez fillable form Note. 1040ez fillable form In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. 1040ez fillable form Prev  Up  Next   Home   More Online Publications