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Amend A 2010 Tax Return

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Amend A 2010 Tax Return

Amend a 2010 tax return Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Amend a 2010 tax return Lifetime learning credit, Academic period. Amend a 2010 tax return Student loan interest deduction, Academic period. Amend a 2010 tax return Tuition and fees deduction, Academic period. Amend a 2010 tax return Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Amend a 2010 tax return Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Amend a 2010 tax return 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. Amend a 2010 tax return Tuition reduction, Tuition reduction. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Amend a 2010 tax return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend a 2010 tax return Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Amend a 2010 tax return Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Amend a 2010 tax return Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Amend a 2010 tax return 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. Amend a 2010 tax return Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return , Allocating your reimbursements for meals. Amend a 2010 tax return Indefinite absence, Education during indefinite absence. Amend a 2010 tax return Maintaining skills vs. Amend a 2010 tax return qualifying for new job, Maintaining skills vs. Amend a 2010 tax return qualifying for new job. Amend a 2010 tax return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Amend a 2010 tax return Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Amend a 2010 tax return Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Amend a 2010 tax return Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Amend a 2010 tax return Tax-free educational assistance, Tax-free educational assistance. Amend a 2010 tax return Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Amend a 2010 tax return Transportation expenses, Transportation Expenses, Using your car. Amend a 2010 tax return Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Amend a 2010 tax return Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Amend a 2010 tax return Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Amend a 2010 tax return Lifetime learning credit, Comprehensive or bundled fees. Amend a 2010 tax return Tuition and fees deduction, Comprehensive or bundled fees. Amend a 2010 tax return Consolidated loans used to refinance student loans, Interest on refinanced student loans. Amend a 2010 tax return Conventions outside U. Amend a 2010 tax return S. Amend a 2010 tax return , Cruises and conventions. Amend a 2010 tax return 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. Amend a 2010 tax return Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Amend a 2010 tax return 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. Amend a 2010 tax return Figuring the limit (Worksheet 6-2), Figuring the limit. Amend a 2010 tax return Contributions to, Contributions, Figuring and reporting the additional tax. Amend a 2010 tax return 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. Amend a 2010 tax return 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). Amend a 2010 tax return , MAGI when using Form 1040NR-EZ. Amend a 2010 tax return Worksheet 6-1, Worksheet 7-1. Amend a 2010 tax return 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. Amend a 2010 tax return Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Amend a 2010 tax return Worksheet 7-3 to figure, Worksheet 7-3. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return , 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. Amend a 2010 tax return Lifetime learning credit, Expenses paid by dependent. Amend a 2010 tax return Tuition and fees deduction, Expenses paid under divorce decree. Amend a 2010 tax return 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. Amend a 2010 tax return Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Amend a 2010 tax return 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. Amend a 2010 tax return Claiming dependent's exemption, Dependent for whom you claim an exemption. Amend a 2010 tax return Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Amend a 2010 tax return 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). Amend a 2010 tax return , MAGI when using Form 1040. Amend a 2010 tax return Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Amend a 2010 tax return Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Amend a 2010 tax return Cancellation of student loan, Eligible educational institution. Amend a 2010 tax return Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Amend a 2010 tax return Education savings bond program, Eligible educational institution. Amend a 2010 tax return Lifetime learning credit, Eligible educational institution. Amend a 2010 tax return Qualified tuition program (QTP), Eligible educational institution. Amend a 2010 tax return Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Amend a 2010 tax return , Eligible educational institution. Amend a 2010 tax return Student loan cancellation, Eligible educational institution. Amend a 2010 tax return Student loan interest deduction, Eligible educational institution. Amend a 2010 tax return Tuition and fees deduction, Eligible educational institution. Amend a 2010 tax return Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Amend a 2010 tax return Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return Excess expenses, accountable plan, Excess expenses. Amend a 2010 tax return , Allocating your reimbursements for meals. Amend a 2010 tax return Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Amend a 2010 tax return Qualified tuition program (QTP), Members of the beneficiary's family. Amend a 2010 tax return 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. Amend a 2010 tax return , Form 1098-E. Amend a 2010 tax return Form 1098-T, Reminders American opportunity credit, Form 1098-T. Amend a 2010 tax return Lifetime learning credit, Form 1098-T. Amend a 2010 tax return Tuition and fees deduction, Form 1098-T. Amend a 2010 tax return Form 1099-Q Coverdell ESA, Exceptions. Amend a 2010 tax return , Earnings and basis. Amend a 2010 tax return Qualified tuition program (QTP), Earnings and return of investment. Amend a 2010 tax return Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Amend a 2010 tax return , Form 2106 or 2106-EZ. Amend a 2010 tax return Form 2106-EZ, 50% limit on meals. Amend a 2010 tax return , Form 2106 or 2106-EZ. Amend a 2010 tax return , Using Form 2106-EZ. Amend a 2010 tax return Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Amend a 2010 tax return Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Amend a 2010 tax return Form 8815, MAGI when using Form 1040. Amend a 2010 tax return , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Amend a 2010 tax return , Form 1098-T. Amend a 2010 tax return , Form 1098-E. Amend a 2010 tax return , Form 1098-T. Amend a 2010 tax return Free tax services, Free help with your tax return. Amend a 2010 tax return Fulbright grants, Fulbright Grants G Glossary, Glossary. Amend a 2010 tax return , 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. Amend a 2010 tax return Coverdell ESA, Half-time student. Amend a 2010 tax return Early distributions from IRAs, Half-time student. Amend a 2010 tax return Student loan interest deduction, Enrolled at least half-time. Amend a 2010 tax return Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Amend a 2010 tax return 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. Amend a 2010 tax return Academic period, Academic period. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Amend a 2010 tax return 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). Amend a 2010 tax return Worksheet 3-1, MAGI when using Form 1040. Amend a 2010 tax return Overview (Table 3-1), Table 3-1. Amend a 2010 tax return Overview of the Lifetime Learning Credit Phaseout, Phaseout. Amend a 2010 tax return Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Amend a 2010 tax return Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Amend a 2010 tax return Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Amend a 2010 tax return Origination fees on student loan, Loan origination fee. Amend a 2010 tax return Qualified education expenses paid with American opportunity credit, Academic period. Amend a 2010 tax return Lifetime learning credit, Paid with borrowed funds. Amend a 2010 tax return 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. Amend a 2010 tax return M Mileage deduction for work-related education, What's New, Using your car. Amend a 2010 tax return 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). Amend a 2010 tax return , MAGI when using Form 1040NR-EZ. Amend a 2010 tax return Worksheet 6-1, Worksheet 7-1. Amend a 2010 tax return MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Amend a 2010 tax return , MAGI when using Form 1040. Amend a 2010 tax return Lifetime learning credit, Modified adjusted gross income (MAGI). Amend a 2010 tax return Worksheet 3-1, MAGI when using Form 1040. Amend a 2010 tax return Student loan interest deduction, Modified adjusted gross income (MAGI). Amend a 2010 tax return Table 4-2, Table 4-2. Amend a 2010 tax return Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Amend a 2010 tax return Table 6-2, Table 6-2. Amend a 2010 tax return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Amend a 2010 tax return MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Amend a 2010 tax return , Exceptions. Amend a 2010 tax return 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. Amend a 2010 tax return , Coordination with Pell grants and other scholarships. Amend a 2010 tax return Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Amend a 2010 tax return Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Amend a 2010 tax return Student loan interest deduction, Phaseout. Amend a 2010 tax return , 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. Amend a 2010 tax return Education savings bond program, Adjusted qualified education expenses. Amend a 2010 tax return Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Amend a 2010 tax return 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. Amend a 2010 tax return Education savings bond program, Qualified education expenses. Amend a 2010 tax return Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Amend a 2010 tax return 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. Amend a 2010 tax return Qualified tuition program (QTP), Qualified education expenses. Amend a 2010 tax return Scholarships and fellowships, Qualified education expenses. Amend a 2010 tax return 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. Amend a 2010 tax return Qualified student loans, Qualified Student Loan, Qualified employer plan. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Amend a 2010 tax return Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Amend a 2010 tax return Taxable earnings, Taxable earnings. Amend a 2010 tax return Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Amend a 2010 tax return S. Amend a 2010 tax return savings bonds, Qualified U. Amend a 2010 tax return S. Amend a 2010 tax return savings bonds. Amend a 2010 tax return 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. Amend a 2010 tax return Lifetime learning credit, Credit recapture. Amend a 2010 tax return Tuition and fees deduction, Credit recapture. Amend a 2010 tax return Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Amend a 2010 tax return Refinanced student loans, Interest on refinanced student loans. Amend a 2010 tax return , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Amend a 2010 tax return Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Amend a 2010 tax return Related persons Coverdell ESA, Members of the beneficiary's family. Amend a 2010 tax return Qualified tuition program (QTP), Members of the beneficiary's family. Amend a 2010 tax return Student loan interest deduction, Related person. Amend a 2010 tax return Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Amend a 2010 tax return , Figuring and reporting the additional tax. Amend a 2010 tax return , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Amend a 2010 tax return 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. Amend a 2010 tax return , 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. Amend a 2010 tax return 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. Amend a 2010 tax return , Coordination with Pell grants and other scholarships. Amend a 2010 tax return , Coordination with Pell grants and other scholarships. Amend a 2010 tax return Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Amend a 2010 tax return , Eligible educational institution. Amend a 2010 tax return Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Amend a 2010 tax return Qualified education expenses, Qualified education expenses. Amend a 2010 tax return 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. Amend a 2010 tax return Education savings bond program, Qualified education expenses. Amend a 2010 tax return Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Amend a 2010 tax return Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Amend a 2010 tax return Standard mileage rate Work-related education, What's New, Using your car. Amend a 2010 tax return State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Amend a 2010 tax return Section 501(c)(3) organizations, Section 501(c)(3) organization. Amend a 2010 tax return Student loan interest deduction Academic period, Academic period. Amend a 2010 tax return 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. Amend a 2010 tax return Eligible student, Eligible student. Amend a 2010 tax return 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). Amend a 2010 tax return , Which Worksheet To Use Table 4-2, Table 4-2. Amend a 2010 tax return Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Amend a 2010 tax return , 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. Amend a 2010 tax return Qualified student loans, Qualified Student Loan, Qualified employer plan. Amend a 2010 tax return Reasonable period of time, Reasonable period of time. Amend a 2010 tax return Related persons, Related person. Amend a 2010 tax return Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Amend a 2010 tax return When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Amend a 2010 tax return 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. Amend a 2010 tax return Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Amend a 2010 tax return 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. Amend a 2010 tax return Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Amend a 2010 tax return 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. Amend a 2010 tax return Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Amend a 2010 tax return 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. Amend a 2010 tax return Coverdell ESA, Adjusted qualified education expenses. Amend a 2010 tax return Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Amend a 2010 tax return Lifetime learning credit, Tax-free educational assistance. Amend a 2010 tax return Qualified tuition program (QTP), Adjusted qualified education expenses. Amend a 2010 tax return Tuition and fees deduction, Tax-free educational assistance. Amend a 2010 tax return Work-related education, Tax-free educational assistance. Amend a 2010 tax return Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Amend a 2010 tax return 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. Amend a 2010 tax return Travel expenses 50% limit on meals, 50% limit on meals. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return 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. Amend a 2010 tax return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend a 2010 tax return Table 6-2, Table 6-2. Amend a 2010 tax return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Amend a 2010 tax return MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Amend a 2010 tax return Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Amend a 2010 tax return 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. Amend a 2010 tax return Tax-free educational assistance, Tax-free educational assistance. Amend a 2010 tax return Tuition reduction American opportunity credit, Tuition reduction. Amend a 2010 tax return Lifetime learning credit, Tuition reduction. Amend a 2010 tax return Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Amend a 2010 tax return U U. Amend a 2010 tax return S. Amend a 2010 tax return savings bonds, Qualified U. Amend a 2010 tax return S. Amend a 2010 tax return savings bonds. Amend a 2010 tax return Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Amend a 2010 tax return V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Amend a 2010 tax return W Withholding, Analyzing your tax withholding. Amend a 2010 tax return Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Amend a 2010 tax return Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Amend a 2010 tax return MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Amend a 2010 tax return MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Amend a 2010 tax return Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Amend a 2010 tax return Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Amend a 2010 tax return Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Amend a 2010 tax return Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Amend a 2010 tax return Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Amend a 2010 tax return MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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The Amend A 2010 Tax Return

Amend a 2010 tax return Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Amend a 2010 tax return Tax questions. Amend a 2010 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Amend a 2010 tax return irs. Amend a 2010 tax return gov/pub515. Amend a 2010 tax return What's New Deposit interest paid to certain nonresident alien individuals. Amend a 2010 tax return  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Amend a 2010 tax return Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Amend a 2010 tax return See Deposit interest paid to certain nonresident alien individuals in 2013. Amend a 2010 tax return Portfolio interest. Amend a 2010 tax return . Amend a 2010 tax return  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Amend a 2010 tax return Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Amend a 2010 tax return See Portfolio interest. Amend a 2010 tax return U. Amend a 2010 tax return S. Amend a 2010 tax return real property interest. Amend a 2010 tax return  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Amend a 2010 tax return The provision has been extended through 2013. Amend a 2010 tax return The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Amend a 2010 tax return S. Amend a 2010 tax return real property interest will continue to apply to any distribution from a RIC. Amend a 2010 tax return See Qualified investment entities under U. Amend a 2010 tax return S. Amend a 2010 tax return Real Property Interest. Amend a 2010 tax return Interest-related dividends and short-term capital gain dividends received from mutual funds. Amend a 2010 tax return  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Amend a 2010 tax return These provisions have been extended through 2013. Amend a 2010 tax return Partnership withholding rate on effectively connected income. Amend a 2010 tax return  For 2013, the rate for withholding on noncorporate partners has increased to 39. Amend a 2010 tax return 6%. Amend a 2010 tax return The rate for corporate partners remains 35%. Amend a 2010 tax return Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Amend a 2010 tax return  If you made U. Amend a 2010 tax return S. Amend a 2010 tax return -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Amend a 2010 tax return See Amounts paid to qualified securities lenders . Amend a 2010 tax return Electronic deposits. Amend a 2010 tax return  You must make all deposits of taxes electronically. Amend a 2010 tax return Substitute forms. Amend a 2010 tax return  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Amend a 2010 tax return If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Amend a 2010 tax return See Penalties. Amend a 2010 tax return Filing electronically. Amend a 2010 tax return  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Amend a 2010 tax return You get to the system through the Internet at fire. Amend a 2010 tax return irs. Amend a 2010 tax return gov. Amend a 2010 tax return For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Amend a 2010 tax return The IRS will not mail error reports for files that are bad. Amend a 2010 tax return Qualified intermediaries. Amend a 2010 tax return  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Amend a 2010 tax return See Qualified intermediary under Foreign Intermediaries. Amend a 2010 tax return Requests for extensions on Form 8809 must be filed electronically. Amend a 2010 tax return  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Amend a 2010 tax return See Extension to file Form 1042-S with the IRS. Amend a 2010 tax return Photographs of missing children. Amend a 2010 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend a 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend a 2010 tax return 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. Amend a 2010 tax return Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Amend a 2010 tax return Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Amend a 2010 tax return In addition to discussing the rules that apply generally to payments of U. Amend a 2010 tax return S. Amend a 2010 tax return source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Amend a 2010 tax return S. Amend a 2010 tax return real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Amend a 2010 tax return S. Amend a 2010 tax return trade or business. Amend a 2010 tax return Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Amend a 2010 tax return U. Amend a 2010 tax return S. Amend a 2010 tax return withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Amend a 2010 tax return For information on these provisions, go to www. Amend a 2010 tax return irs. Amend a 2010 tax return gov/fatca. Amend a 2010 tax return Comments and suggestions. Amend a 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. Amend a 2010 tax return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Amend a 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend a 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend a 2010 tax return   You can email us at taxforms@irs. Amend a 2010 tax return gov. Amend a 2010 tax return Please put “Publications Comment” on the subject line. Amend a 2010 tax return You can also send us comments from www. Amend a 2010 tax return irs. Amend a 2010 tax return gov/formspubs/. Amend a 2010 tax return Select “Comment on Tax Forms and Publications” under “Information About. Amend a 2010 tax return ”   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. Amend a 2010 tax return Ordering forms and publications. Amend a 2010 tax return   Visit www. Amend a 2010 tax return irs. Amend a 2010 tax return 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. Amend a 2010 tax return Internal Revenue Service 1201 N. Amend a 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend a 2010 tax return   If you have a tax question, check the information available on IRS. Amend a 2010 tax return gov or call 1-800-829-1040. Amend a 2010 tax return We cannot answer tax questions sent to either of the above addresses. Amend a 2010 tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Amend a 2010 tax return S. Amend a 2010 tax return Tax Guide for Aliens 901 U. Amend a 2010 tax return S. Amend a 2010 tax return Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Amend a 2010 tax return S. Amend a 2010 tax return Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Amend a 2010 tax return S. Amend a 2010 tax return Source Income of Foreign Persons 1042-S Foreign Person's U. Amend a 2010 tax return S. Amend a 2010 tax return Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Amend a 2010 tax return Prev  Up  Next   Home   More Online Publications