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1040ez Form And Instructions

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1040ez Form And Instructions

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Privacy Impact Assessments - PIA

The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

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Full Title

Acronym

 
A
Accounts Management Service AMS

Alaska Permanent Fund Dividend

AKPFD
Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool

ACT

AIMS Computer Information System

A-CIS

Automated Electronic Fingerprinting

AEF
Automated Freedom of Information Act AFOIA

Automated Insolvency System

AIS

Automated Lien System

ALS-Entity

Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise

AOIC

Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

A6020-B
Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database

AURISD

B
Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE
C

Certified Transcripts

CERTS

CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

CDW
Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

CRITS
Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval

CIMIS-AFTRAK

Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU
 
D

Department of Labor Standards Enforcement

DLSE
Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
 
E
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
EDIMS
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

EFPPS
Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

ELF-R
Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

EFDS
Electronic Installment Agreement eIA

Electronic Management System

EMS

Electronic MFTRA

E-MFTRA

Electronic Tax Administration Marketing Database

ETA-MDB
Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File

EPMF

Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

ERS
Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System

ERCS

Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System

ExFIRS

Exempt Orgs & Govt Entities Audit System DEXP
 
F
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

FTD
Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically

FIRE

Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP
 
G

Generalized Mainline Framework

GMF
Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
 
H
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit

HCTC

HQEO System HQEO
 
I
Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System

IDRS

Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System

ISRP

Intelligent Business Solutions Advanced Research Lab (IBS ARL)

IBS-ARL

International Passport Program Office

IPOP

International National Standard Application

INTL-NSA
Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM

IRS.gov Public Website

 
IRS2Go IRS2Go

Issue Based Management Information System

IBMIS

Issue Management System Integration IMSI
 
J  
Joint Operations Center National Data Center JOC-NDC
 
K
 
L
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
 
M
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse

MISDW

Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
 
N
National Account Profile NAP

National Research Program

NRP

Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
 
O
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program

OCCP

On-Line Notice Review OLNR
Online Payment Agreement OPA
 
P
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer
 

Q

 

Qualifying Therapeutic Discovery Grant/Credit Program Project

QTDG/CPP
 
R
Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

RPS-PM
Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

RGS
Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0

RBSS
 
S

Selection and Workload Classification Component

SWC-C1

Service Center Recognition Image Processing System

SCRIPS
Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

SS8ICP
Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
 
T
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
 
U
U.S. Residency Certification US-CERT
 
V
 
W

Web-Based Employee Technical Time System

WebETS
Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS
   
Y  

YK1 Readiness

 

YK1

For questions regarding disclosure procedures or to request IRS records and documents, you may contact:

IRS Headquarters Disclosure Office
OS:P:GLD:D
1111 Constitution Avenue, N.W .
Washington, DC 20224

For questions regarding the Privacy Impact Assessment process at the IRS:

Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224

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Page Last Reviewed or Updated: 24-Mar-2014

The 1040ez Form And Instructions

1040ez form and instructions Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 1040ez form and instructions Lifetime learning credit, Academic period. 1040ez form and instructions Student loan interest deduction, Academic period. 1040ez form and instructions Tuition and fees deduction, Academic period. 1040ez form and instructions Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 1040ez form and instructions Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 1040ez form and instructions 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. 1040ez form and instructions Tuition reduction, Tuition reduction. 1040ez form and instructions 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. 1040ez form and instructions 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. 1040ez form and instructions Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 1040ez form and instructions Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 1040ez form and instructions Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 1040ez form and instructions Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 1040ez form and instructions Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 1040ez form and instructions 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. 1040ez form and instructions Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 1040ez form and instructions 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. 1040ez form and instructions 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. 1040ez form and instructions , Allocating your reimbursements for meals. 1040ez form and instructions Indefinite absence, Education during indefinite absence. 1040ez form and instructions Maintaining skills vs. 1040ez form and instructions qualifying for new job, Maintaining skills vs. 1040ez form and instructions qualifying for new job. 1040ez form and instructions Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 1040ez form and instructions Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 1040ez form and instructions Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 1040ez form and instructions Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 1040ez form and instructions Tax-free educational assistance, Tax-free educational assistance. 1040ez form and instructions Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 1040ez form and instructions Transportation expenses, Transportation Expenses, Using your car. 1040ez form and instructions Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 1040ez form and instructions Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 1040ez form and instructions Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 1040ez form and instructions Lifetime learning credit, Comprehensive or bundled fees. 1040ez form and instructions Tuition and fees deduction, Comprehensive or bundled fees. 1040ez form and instructions Consolidated loans used to refinance student loans, Interest on refinanced student loans. 1040ez form and instructions Conventions outside U. 1040ez form and instructions S. 1040ez form and instructions , Cruises and conventions. 1040ez form and instructions 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. 1040ez form and instructions Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 1040ez form and instructions 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. 1040ez form and instructions Figuring the limit (Worksheet 6-2), Figuring the limit. 1040ez form and instructions Contributions to, Contributions, Figuring and reporting the additional tax. 1040ez form and instructions 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. 1040ez form and instructions 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). 1040ez form and instructions , MAGI when using Form 1040NR-EZ. 1040ez form and instructions Worksheet 6-1, Worksheet 7-1. 1040ez form and instructions 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. 1040ez form and instructions Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 1040ez form and instructions Worksheet 7-3 to figure, Worksheet 7-3. 1040ez form and instructions 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. 1040ez form and instructions 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. 1040ez form and instructions , 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. 1040ez form and instructions Lifetime learning credit, Expenses paid by dependent. 1040ez form and instructions Tuition and fees deduction, Expenses paid under divorce decree. 1040ez form and instructions 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. 1040ez form and instructions Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 1040ez form and instructions 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. 1040ez form and instructions Claiming dependent's exemption, Dependent for whom you claim an exemption. 1040ez form and instructions Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 1040ez form and instructions 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). 1040ez form and instructions , MAGI when using Form 1040. 1040ez form and instructions Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 1040ez form and instructions Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 1040ez form and instructions Cancellation of student loan, Eligible educational institution. 1040ez form and instructions Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 1040ez form and instructions Education savings bond program, Eligible educational institution. 1040ez form and instructions Lifetime learning credit, Eligible educational institution. 1040ez form and instructions Qualified tuition program (QTP), Eligible educational institution. 1040ez form and instructions Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 1040ez form and instructions , Eligible educational institution. 1040ez form and instructions Student loan cancellation, Eligible educational institution. 1040ez form and instructions Student loan interest deduction, Eligible educational institution. 1040ez form and instructions Tuition and fees deduction, Eligible educational institution. 1040ez form and instructions Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 1040ez form and instructions Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 1040ez form and instructions 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. 1040ez form and instructions 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. 1040ez form and instructions Excess expenses, accountable plan, Excess expenses. 1040ez form and instructions , Allocating your reimbursements for meals. 1040ez form and instructions Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 1040ez form and instructions Qualified tuition program (QTP), Members of the beneficiary's family. 1040ez form and instructions 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. 1040ez form and instructions , Form 1098-E. 1040ez form and instructions Form 1098-T, Reminders American opportunity credit, Form 1098-T. 1040ez form and instructions Lifetime learning credit, Form 1098-T. 1040ez form and instructions Tuition and fees deduction, Form 1098-T. 1040ez form and instructions Form 1099-Q Coverdell ESA, Exceptions. 1040ez form and instructions , Earnings and basis. 1040ez form and instructions Qualified tuition program (QTP), Earnings and return of investment. 1040ez form and instructions Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 1040ez form and instructions , Form 2106 or 2106-EZ. 1040ez form and instructions Form 2106-EZ, 50% limit on meals. 1040ez form and instructions , Form 2106 or 2106-EZ. 1040ez form and instructions , Using Form 2106-EZ. 1040ez form and instructions Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 1040ez form and instructions Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 1040ez form and instructions Form 8815, MAGI when using Form 1040. 1040ez form and instructions , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 1040ez form and instructions , Form 1098-T. 1040ez form and instructions , Form 1098-E. 1040ez form and instructions , Form 1098-T. 1040ez form and instructions Free tax services, Free help with your tax return. 1040ez form and instructions Fulbright grants, Fulbright Grants G Glossary, Glossary. 1040ez form and instructions , 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. 1040ez form and instructions Coverdell ESA, Half-time student. 1040ez form and instructions Early distributions from IRAs, Half-time student. 1040ez form and instructions Student loan interest deduction, Enrolled at least half-time. 1040ez form and instructions Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 1040ez form and instructions 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. 1040ez form and instructions Academic period, Academic period. 1040ez form and instructions 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. 1040ez form and instructions 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. 1040ez form and instructions Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 1040ez form and instructions 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). 1040ez form and instructions Worksheet 3-1, MAGI when using Form 1040. 1040ez form and instructions Overview (Table 3-1), Table 3-1. 1040ez form and instructions Overview of the Lifetime Learning Credit Phaseout, Phaseout. 1040ez form and instructions Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 1040ez form and instructions Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 1040ez form and instructions Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 1040ez form and instructions Origination fees on student loan, Loan origination fee. 1040ez form and instructions Qualified education expenses paid with American opportunity credit, Academic period. 1040ez form and instructions Lifetime learning credit, Paid with borrowed funds. 1040ez form and instructions 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. 1040ez form and instructions M Mileage deduction for work-related education, What's New, Using your car. 1040ez form and instructions 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). 1040ez form and instructions , MAGI when using Form 1040NR-EZ. 1040ez form and instructions Worksheet 6-1, Worksheet 7-1. 1040ez form and instructions MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 1040ez form and instructions , MAGI when using Form 1040. 1040ez form and instructions Lifetime learning credit, Modified adjusted gross income (MAGI). 1040ez form and instructions Worksheet 3-1, MAGI when using Form 1040. 1040ez form and instructions Student loan interest deduction, Modified adjusted gross income (MAGI). 1040ez form and instructions Table 4-2, Table 4-2. 1040ez form and instructions Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 1040ez form and instructions Table 6-2, Table 6-2. 1040ez form and instructions Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 1040ez form and instructions MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 1040ez form and instructions , Exceptions. 1040ez form and instructions 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. 1040ez form and instructions , Coordination with Pell grants and other scholarships. 1040ez form and instructions Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 1040ez form and instructions Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 1040ez form and instructions Student loan interest deduction, Phaseout. 1040ez form and instructions , 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. 1040ez form and instructions Education savings bond program, Adjusted qualified education expenses. 1040ez form and instructions Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 1040ez form and instructions Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 1040ez form and instructions Education savings bond program, Qualified education expenses. 1040ez form and instructions Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 1040ez form and instructions Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 1040ez form and instructions Qualified tuition program (QTP), Qualified education expenses. 1040ez form and instructions Scholarships and fellowships, Qualified education expenses. 1040ez form and instructions Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 1040ez form and instructions Qualified student loans, Qualified Student Loan, Qualified employer plan. 1040ez form and instructions Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 1040ez form and instructions Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 1040ez form and instructions Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 1040ez form and instructions Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 1040ez form and instructions Taxable earnings, Taxable earnings. 1040ez form and instructions Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 1040ez form and instructions S. 1040ez form and instructions savings bonds, Qualified U. 1040ez form and instructions S. 1040ez form and instructions savings bonds. 1040ez form and instructions Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 1040ez form and instructions Lifetime learning credit, Credit recapture. 1040ez form and instructions Tuition and fees deduction, Credit recapture. 1040ez form and instructions Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 1040ez form and instructions Refinanced student loans, Interest on refinanced student loans. 1040ez form and instructions , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 1040ez form and instructions Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 1040ez form and instructions Related persons Coverdell ESA, Members of the beneficiary's family. 1040ez form and instructions Qualified tuition program (QTP), Members of the beneficiary's family. 1040ez form and instructions Student loan interest deduction, Related person. 1040ez form and instructions Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 1040ez form and instructions , Figuring and reporting the additional tax. 1040ez form and instructions , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 1040ez form and instructions Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 1040ez form and instructions , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 1040ez form and instructions Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 1040ez form and instructions , Coordination with Pell grants and other scholarships. 1040ez form and instructions , Coordination with Pell grants and other scholarships. 1040ez form and instructions Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 1040ez form and instructions , Eligible educational institution. 1040ez form and instructions Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 1040ez form and instructions Qualified education expenses, Qualified education expenses. 1040ez form and instructions Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 1040ez form and instructions Education savings bond program, Qualified education expenses. 1040ez form and instructions Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 1040ez form and instructions Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 1040ez form and instructions Standard mileage rate Work-related education, What's New, Using your car. 1040ez form and instructions State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 1040ez form and instructions Section 501(c)(3) organizations, Section 501(c)(3) organization. 1040ez form and instructions Student loan interest deduction Academic period, Academic period. 1040ez form and instructions Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 1040ez form and instructions Eligible student, Eligible student. 1040ez form and instructions Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 1040ez form and instructions , Which Worksheet To Use Table 4-2, Table 4-2. 1040ez form and instructions Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 1040ez form and instructions , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 1040ez form and instructions Qualified student loans, Qualified Student Loan, Qualified employer plan. 1040ez form and instructions Reasonable period of time, Reasonable period of time. 1040ez form and instructions Related persons, Related person. 1040ez form and instructions Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 1040ez form and instructions When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 1040ez form and instructions Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 1040ez form and instructions Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 1040ez form and instructions Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 1040ez form and instructions Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 1040ez form and instructions Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 1040ez form and instructions Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 1040ez form and instructions Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 1040ez form and instructions Coverdell ESA, Adjusted qualified education expenses. 1040ez form and instructions Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 1040ez form and instructions Lifetime learning credit, Tax-free educational assistance. 1040ez form and instructions Qualified tuition program (QTP), Adjusted qualified education expenses. 1040ez form and instructions Tuition and fees deduction, Tax-free educational assistance. 1040ez form and instructions Work-related education, Tax-free educational assistance. 1040ez form and instructions Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 1040ez form and instructions Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 1040ez form and instructions Travel expenses 50% limit on meals, 50% limit on meals. 1040ez form and instructions Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 1040ez form and instructions Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 1040ez form and instructions Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 1040ez form and instructions Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 1040ez form and instructions Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 1040ez form and instructions Table 6-2, Table 6-2. 1040ez form and instructions Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 1040ez form and instructions MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 1040ez form and instructions Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 1040ez form and instructions Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 1040ez form and instructions Tax-free educational assistance, Tax-free educational assistance. 1040ez form and instructions Tuition reduction American opportunity credit, Tuition reduction. 1040ez form and instructions Lifetime learning credit, Tuition reduction. 1040ez form and instructions Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 1040ez form and instructions U U. 1040ez form and instructions S. 1040ez form and instructions savings bonds, Qualified U. 1040ez form and instructions S. 1040ez form and instructions savings bonds. 1040ez form and instructions Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 1040ez form and instructions V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 1040ez form and instructions W Withholding, Analyzing your tax withholding. 1040ez form and instructions Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 1040ez form and instructions Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 1040ez form and instructions MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 1040ez form and instructions MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 1040ez form and instructions Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 1040ez form and instructions Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 1040ez form and instructions Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 1040ez form and instructions Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 1040ez form and instructions Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 1040ez form and instructions MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications