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2011 Federal Tax Filing

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2011 Federal Tax Filing

2011 federal tax filing 10. 2011 federal tax filing   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. 2011 federal tax filing Cash method. 2011 federal tax filing Debt acquired from a decedent. 2011 federal tax filing Liquidation. 2011 federal tax filing Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. 2011 federal tax filing Introduction You have a bad debt if you cannot collect money owed to you. 2011 federal tax filing A bad debt is either a business bad debt or a nonbusiness bad debt. 2011 federal tax filing This chapter discusses only business bad debts. 2011 federal tax filing Generally, a business bad debt is one that comes from operating your trade or business. 2011 federal tax filing You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. 2011 federal tax filing All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. 2011 federal tax filing For more information on nonbusiness bad debts, see Publication 550. 2011 federal tax filing Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. 2011 federal tax filing S. 2011 federal tax filing Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. 2011 federal tax filing Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. 2011 federal tax filing A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. 2011 federal tax filing Bad debts of a corporation (other than an S corporation) are always business bad debts. 2011 federal tax filing Credit sales. 2011 federal tax filing   Business bad debts are mainly the result of credit sales to customers. 2011 federal tax filing Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. 2011 federal tax filing After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. 2011 federal tax filing   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. 2011 federal tax filing If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. 2011 federal tax filing    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. 2011 federal tax filing This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. 2011 federal tax filing Accrual method. 2011 federal tax filing   If you use the accrual method of accounting, you generally report income as you earn it. 2011 federal tax filing You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. 2011 federal tax filing   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. 2011 federal tax filing Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. 2011 federal tax filing Cash method. 2011 federal tax filing   If you use the cash method of accounting, you generally report income when you receive payment. 2011 federal tax filing You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. 2011 federal tax filing For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. 2011 federal tax filing Debts from a former business. 2011 federal tax filing   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. 2011 federal tax filing If any of these receivables subsequently become worthless, the loss is still a business bad debt. 2011 federal tax filing Debt acquired from a decedent. 2011 federal tax filing   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. 2011 federal tax filing The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. 2011 federal tax filing Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. 2011 federal tax filing Liquidation. 2011 federal tax filing   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. 2011 federal tax filing Types of Business Bad Debts Business bad debts may result from the following. 2011 federal tax filing Loans to clients and suppliers. 2011 federal tax filing   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. 2011 federal tax filing Debts owed by political parties. 2011 federal tax filing   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. 2011 federal tax filing You use the accrual method of accounting. 2011 federal tax filing The debt arose from the sale of goods or services in the ordinary course of your trade or business. 2011 federal tax filing More than 30% of your receivables accrued in the year of the sale were from sales to political parties. 2011 federal tax filing You made substantial and continuing efforts to collect on the debt. 2011 federal tax filing Loan or capital contribution. 2011 federal tax filing   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. 2011 federal tax filing Debts of an insolvent partner. 2011 federal tax filing   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. 2011 federal tax filing If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. 2011 federal tax filing Business loan guarantee. 2011 federal tax filing   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. 2011 federal tax filing You made the guarantee in the course of your trade or business. 2011 federal tax filing You have a legal duty to pay the debt. 2011 federal tax filing You made the guarantee before the debt became worthless. 2011 federal tax filing You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. 2011 federal tax filing You received reasonable consideration for making the guarantee. 2011 federal tax filing You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. 2011 federal tax filing Example. 2011 federal tax filing Jane Zayne owns the Zayne Dress Company. 2011 federal tax filing She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. 2011 federal tax filing Elegant Fashions is one of Zayne's largest clients. 2011 federal tax filing Elegant Fashions later defaulted on the loan. 2011 federal tax filing As a result, Ms. 2011 federal tax filing Zayne paid the remaining balance of the loan in full to the bank. 2011 federal tax filing She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. 2011 federal tax filing She was motivated by the desire to retain one of her better clients and keep a sales outlet. 2011 federal tax filing Deductible in the year paid. 2011 federal tax filing   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. 2011 federal tax filing Rights against a borrower. 2011 federal tax filing   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. 2011 federal tax filing The debt is then owed to you. 2011 federal tax filing If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. 2011 federal tax filing Joint debtor. 2011 federal tax filing   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. 2011 federal tax filing Sale of mortgaged property. 2011 federal tax filing   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. 2011 federal tax filing When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. 2011 federal tax filing This may occur when the debt is due or prior to that date. 2011 federal tax filing To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. 2011 federal tax filing It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. 2011 federal tax filing Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. 2011 federal tax filing Property received for debt. 2011 federal tax filing   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. 2011 federal tax filing You can deduct the remaining debt as a bad debt if and when it becomes worthless. 2011 federal tax filing   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. 2011 federal tax filing It is not a recovery of a bad debt. 2011 federal tax filing For information on the sale of an asset, see Publication 544. 2011 federal tax filing How To Claim a Business Bad Debt There are two methods to claim a business bad debt. 2011 federal tax filing The specific charge-off method. 2011 federal tax filing The nonaccrual-experience method. 2011 federal tax filing Generally, you must use the specific charge-off method. 2011 federal tax filing However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . 2011 federal tax filing Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. 2011 federal tax filing However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. 2011 federal tax filing Partly worthless debts. 2011 federal tax filing   You can deduct specific bad debts that become partly uncollectible during the tax year. 2011 federal tax filing Your tax deduction is limited to the amount you charge off on your books during the year. 2011 federal tax filing You do not have to charge off and deduct your partly worthless debts annually. 2011 federal tax filing You can delay the charge off until a later year. 2011 federal tax filing However, you cannot deduct any part of a debt after the year it becomes totally worthless. 2011 federal tax filing Significantly modified debt. 2011 federal tax filing   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. 2011 federal tax filing For more information, see Regulations section 1. 2011 federal tax filing 166-3(a)(3). 2011 federal tax filing Deduction disallowed. 2011 federal tax filing   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. 2011 federal tax filing If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. 2011 federal tax filing The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. 2011 federal tax filing Totally worthless debts. 2011 federal tax filing   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. 2011 federal tax filing   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. 2011 federal tax filing However, you may want to do so. 2011 federal tax filing If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. 2011 federal tax filing See Partly worthless debts, earlier. 2011 federal tax filing Filing a claim for refund. 2011 federal tax filing   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. 2011 federal tax filing If the bad debt was totally worthless, you must file the claim by the later of the following dates. 2011 federal tax filing 7 years from the date your original return was due (not including extensions). 2011 federal tax filing 2 years from the date you paid the tax. 2011 federal tax filing   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. 2011 federal tax filing 3 years from the date you filed your original return. 2011 federal tax filing 2 years from the date you paid the tax. 2011 federal tax filing You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. 2011 federal tax filing Such an impairment requires proof of existence. 2011 federal tax filing   For details and more information about filing a claim, see Publication 556. 2011 federal tax filing Use one of the following forms to file a claim. 2011 federal tax filing For more information, see the instructions for the applicable form. 2011 federal tax filing Table 10-1. 2011 federal tax filing Forms Used To File a Claim IF you filed as a. 2011 federal tax filing . 2011 federal tax filing . 2011 federal tax filing THEN file. 2011 federal tax filing . 2011 federal tax filing . 2011 federal tax filing Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. 2011 federal tax filing Under this method, you do not accrue service related income you expect to be uncollectible. 2011 federal tax filing Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. 2011 federal tax filing Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. 2011 federal tax filing Service related income. 2011 federal tax filing   You can use the nonaccrual-experience method only for amounts earned by performing services. 2011 federal tax filing You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. 2011 federal tax filing Gross receipts test. 2011 federal tax filing   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. 2011 federal tax filing If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. 2011 federal tax filing   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. 2011 federal tax filing For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. 2011 federal tax filing Interest or penalty charged. 2011 federal tax filing   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. 2011 federal tax filing However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. 2011 federal tax filing You otherwise accrue the full amount due as gross income at the time you provide the services. 2011 federal tax filing You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. 2011 federal tax filing Change in accounting method. 2011 federal tax filing   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. 2011 federal tax filing See Form 3115 and the Instructions for Form 3115 for more information. 2011 federal tax filing Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. 2011 federal tax filing The amount you include is limited to the amount you actually deducted. 2011 federal tax filing However, you can exclude the amount deducted that did not reduce your tax. 2011 federal tax filing Report the recovery as “Other income” on the appropriate business form or schedule. 2011 federal tax filing See Recoveries in Publication 525 for more information. 2011 federal tax filing Net operating loss (NOL) carryover. 2011 federal tax filing   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. 2011 federal tax filing A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. 2011 federal tax filing For more information about NOLs, see Publication 536. 2011 federal tax filing Also, see the Instructions for Form 1045, and the Instructions for Form 1139. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications
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Compliance Statistics

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If you're looking for data on general IRS operations, budget, and compliance, this is the section for you. Within this section, you can learn about taxpayer refunds, IRS collections, law enforcement, taxpayer assistance, system management, and compliance.

Below are links to the topics within this section, as well as some examples of what you can find within each topic.

Assisting Taxpayers • Assistance & education programs
• Post-filing assistance program
Collecting Revenue • Gross collections
• Number of returns filed
• Number of returns filed electronically
• Return filing projections
Data by State • Returns filed, taxes collected and refunds by state, IRS Data Book—fiscal year 2008
Enforcing Laws • Examination coverage
• Tax-exempt organizations examined
• Delinquent collection activities
• Criminal investigation program
Issuing Refunds • Number of refunds issued
• Total dollars refunded
• Information on historical IRS tax refunds
• Individual income tax refund offsets
Budget & Workforce • Costs incurred by the IRS
• Appeals workload
• IRS personnel summary
• Internal audits and security activities
IRS Tax Compliance Reports

• Report to Congress on:

• IRS compliance activity
• Earned Income Tax Credit
• National Research Program

Taxpayer Compliance Research • Tax gap—estimate of un-filed returns and lost revenue
• Determinants of compliance
Return to Tax Stats home page
 
Page Last Reviewed or Updated: 05-Sep-2013

The 2011 Federal Tax Filing

2011 federal tax filing Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 2011 federal tax filing Ordering forms and publications. 2011 federal tax filing Tax questions. 2011 federal tax filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 2011 federal tax filing irs. 2011 federal tax filing gov/pub970. 2011 federal tax filing What's New Lifetime learning credit. 2011 federal tax filing  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 2011 federal tax filing You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 2011 federal tax filing This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 2011 federal tax filing For more information, see chapter 3, Lifetime Learning Credit . 2011 federal tax filing Business deduction for work-related education. 2011 federal tax filing  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 2011 federal tax filing 5 cents per mile. 2011 federal tax filing See chapter 12, Business Deduction for Work-Related Education , for more information. 2011 federal tax filing Reminders Form 1098-T, Tuition Statement. 2011 federal tax filing  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 2011 federal tax filing In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 2011 federal tax filing An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 2011 federal tax filing However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 2011 federal tax filing In addition, the Form 1098-T should give you 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. 2011 federal tax filing The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 2011 federal tax filing Hope Scholarship Credit. 2011 federal tax filing  For 2013, the Hope Scholarship Credit is not available. 2011 federal tax filing However, you may be able to claim an American opportunity or lifetime learning credit. 2011 federal tax filing See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 2011 federal tax filing Estimated tax payments. 2011 federal tax filing  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 2011 federal tax filing For more information, see Publication 505, Tax Withholding and Estimated Tax. 2011 federal tax filing Photographs of missing children. 2011 federal tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 federal tax filing Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 2011 federal tax filing Most benefits apply only to higher education. 2011 federal tax filing What is in this publication. 2011 federal tax filing    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 2011 federal tax filing   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 2011 federal tax filing These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 2011 federal tax filing    Ten other types of benefits are explained in chapters 4 through 12. 2011 federal tax filing These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 2011 federal tax filing Note. 2011 federal tax filing You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 2011 federal tax filing Comparison table. 2011 federal tax filing   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 2011 federal tax filing This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 2011 federal tax filing When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 2011 federal tax filing If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 2011 federal tax filing Analyzing your tax withholding. 2011 federal tax filing   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 2011 federal tax filing Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 2011 federal tax filing See Publication 919, How Do I Adjust My Tax Withholding, for more information. 2011 federal tax filing Glossary. 2011 federal tax filing   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 2011 federal tax filing Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 2011 federal tax filing   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 2011 federal tax filing For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 2011 federal tax filing   Many of the terms used in the publication are defined in the glossary near the end of the publication. 2011 federal tax filing The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 2011 federal tax filing Comments and suggestions. 2011 federal tax filing   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax filing   You can send your comments from www. 2011 federal tax filing irs. 2011 federal tax filing gov/formspubs/. 2011 federal tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 federal tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal tax filing Ordering forms and publications. 2011 federal tax filing   Visit www. 2011 federal tax filing irs. 2011 federal tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 federal tax filing Internal Revenue Service 1201 N. 2011 federal tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal tax filing   If you have a tax question, check the information available on IRS. 2011 federal tax filing gov or call 1-800-829-1040. 2011 federal tax filing We cannot answer tax questions sent to either of the above addresses. 2011 federal tax filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 2011 federal tax filing S. 2011 federal tax filing Individual Income Tax Return 1040A U. 2011 federal tax filing S. 2011 federal tax filing Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2011 federal tax filing S. 2011 federal tax filing Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 federal tax filing S. 2011 federal tax filing Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 2011 federal tax filing S. 2011 federal tax filing Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications