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Amend A Tax Return 2010

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Amend A Tax Return 2010

Amend a tax return 2010 6. Amend a tax return 2010   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Amend a tax return 2010 Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Amend a tax return 2010 You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Amend a tax return 2010 The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Amend a tax return 2010 What is the tax benefit of the tuition and fees deduction. Amend a tax return 2010   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Amend a tax return 2010   This deduction is taken as an adjustment to income. Amend a tax return 2010 This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Amend a tax return 2010 This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Amend a tax return 2010 You can choose the education benefit that will give you the lowest tax. Amend a tax return 2010 You may want to compare the tuition and fees deduction to the education credits. Amend a tax return 2010 See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Amend a tax return 2010 Table 6-1. Amend a tax return 2010 Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Amend a tax return 2010 Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Amend a tax return 2010 Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Amend a tax return 2010 You pay qualified education expenses of higher education. Amend a tax return 2010 You pay the education expenses for an eligible student. Amend a tax return 2010 The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Amend a tax return 2010 The term “qualified education expenses” is defined later under Qualified Education Expenses . Amend a tax return 2010 “Eligible student” is defined later under Who Is an Eligible Student . Amend a tax return 2010 For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Amend a tax return 2010 Table 6-1. Amend a tax return 2010 Tuition and Fees Deduction at a Glance Do not rely on this table alone. Amend a tax return 2010 Refer to the text for complete details. Amend a tax return 2010 Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Amend a tax return 2010 What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Amend a tax return 2010 Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Amend a tax return 2010 For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Amend a tax return 2010 What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Amend a tax return 2010 Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Amend a tax return 2010 Your filing status is married filing separately. Amend a tax return 2010 Another person can claim an exemption for you as a dependent on his or her tax return. Amend a tax return 2010 You cannot take the deduction even if the other person does not actually claim that exemption. Amend a tax return 2010 Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Amend a tax return 2010 You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Amend a tax return 2010 More information on nonresident aliens can be found in Publication 519. Amend a tax return 2010 What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Amend a tax return 2010 Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Amend a tax return 2010 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Amend a tax return 2010 Academic period. Amend a tax return 2010   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Amend a tax return 2010 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Amend a tax return 2010 Paid with borrowed funds. Amend a tax return 2010   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Amend a tax return 2010 Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Amend a tax return 2010 Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Amend a tax return 2010 Student withdraws from class(es). Amend a tax return 2010   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Amend a tax return 2010 Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amend a tax return 2010 Eligible educational institution. Amend a tax return 2010   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amend a tax return 2010 S. Amend a tax return 2010 Department of Education. Amend a tax return 2010 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend a tax return 2010 The educational institution should be able to tell you if it is an eligible educational institution. Amend a tax return 2010   Certain educational institutions located outside the United States also participate in the U. Amend a tax return 2010 S. Amend a tax return 2010 Department of Education's Federal Student Aid (FSA) programs. Amend a tax return 2010 Related expenses. Amend a tax return 2010   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amend a tax return 2010 Prepaid expenses. Amend a tax return 2010   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Amend a tax return 2010 See Academic period , earlier. Amend a tax return 2010 For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Amend a tax return 2010 You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Amend a tax return 2010 In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Amend a tax return 2010 Example 1. Amend a tax return 2010 Jackson is a sophomore in University V's degree program in dentistry. Amend a tax return 2010 This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Amend a tax return 2010 Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Amend a tax return 2010 Example 2. Amend a tax return 2010 Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Amend a tax return 2010 The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Amend a tax return 2010 Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Amend a tax return 2010 Donna bought hers at College W's bookstore. Amend a tax return 2010 Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Amend a tax return 2010 Example 3. Amend a tax return 2010 When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Amend a tax return 2010 This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Amend a tax return 2010 No portion of the fee covers personal expenses. Amend a tax return 2010 Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Amend a tax return 2010 Therefore, it is a qualified expense. Amend a tax return 2010 No Double Benefit Allowed You cannot do any of the following. Amend a tax return 2010 Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Amend a tax return 2010 Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Amend a tax return 2010 Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Amend a tax return 2010 For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Amend a tax return 2010 See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Amend a tax return 2010 Deduct qualified education expenses that have been paid with tax-free interest on U. Amend a tax return 2010 S. Amend a tax return 2010 savings bonds (Form 8815). Amend a tax return 2010 See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Amend a tax return 2010 Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Amend a tax return 2010 See the following section on Adjustments to Qualified Education Expenses. Amend a tax return 2010 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Amend a tax return 2010 The result is the amount of adjusted qualified education expenses for each student. Amend a tax return 2010 You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Amend a tax return 2010 Tax-free educational assistance. Amend a tax return 2010   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Amend a tax return 2010 See Academic period , earlier. Amend a tax return 2010   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Amend a tax return 2010 This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Amend a tax return 2010   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Amend a tax return 2010 If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Amend a tax return 2010   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amend a tax return 2010 Generally, any scholarship or fellowship is treated as tax free. Amend a tax return 2010 However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Amend a tax return 2010 The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amend a tax return 2010 The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amend a tax return 2010 You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Amend a tax return 2010 For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Amend a tax return 2010 Refunds. Amend a tax return 2010   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Amend a tax return 2010 Some tax-free educational assistance received after 2013 may be treated as a refund. Amend a tax return 2010 See Tax-free educational assistance , earlier. Amend a tax return 2010 Refunds received in 2013. Amend a tax return 2010   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Amend a tax return 2010 Refunds received after 2013 but before your income tax return is filed. Amend a tax return 2010   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Amend a tax return 2010 Refunds received after 2013 and after your income tax return is filed. Amend a tax return 2010   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Amend a tax return 2010 See Credit recapture , later. Amend a tax return 2010 Coordination with Coverdell education savings accounts and qualified tuition programs. Amend a tax return 2010   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Amend a tax return 2010 For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Amend a tax return 2010 Credit recapture. Amend a tax return 2010    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Amend a tax return 2010 You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Amend a tax return 2010 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Amend a tax return 2010 Include that amount as an additional tax for the year the refund or tax-free assistance was received. Amend a tax return 2010 Example. Amend a tax return 2010   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Amend a tax return 2010 You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Amend a tax return 2010 The reduction reduced your taxable income by $3,500. Amend a tax return 2010 Also, you claimed no tax credits in 2013. Amend a tax return 2010 Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Amend a tax return 2010 Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Amend a tax return 2010 The refigured tuition and fees deduction is $1,500. Amend a tax return 2010 Do not file an amended 2013 tax return to account for this adjustment. Amend a tax return 2010 Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Amend a tax return 2010 You cannot file Form 1040A for 2014. Amend a tax return 2010 Amounts that do not reduce qualified education expenses. Amend a tax return 2010   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Amend a tax return 2010   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Amend a tax return 2010 The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Amend a tax return 2010 The use of the money is not restricted. Amend a tax return 2010 Example 1. Amend a tax return 2010 In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Amend a tax return 2010 The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Amend a tax return 2010 To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Amend a tax return 2010 The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Amend a tax return 2010 University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Amend a tax return 2010 Jackie does not report any portion of the scholarship as income on her tax return. Amend a tax return 2010 In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Amend a tax return 2010 The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Amend a tax return 2010 Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Amend a tax return 2010 Example 2. Amend a tax return 2010 The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Amend a tax return 2010 Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Amend a tax return 2010 Jackie is treated as having paid $3,000 in qualified education expenses. Amend a tax return 2010 Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Amend a tax return 2010 This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Amend a tax return 2010 Sports, games, hobbies, and noncredit courses. Amend a tax return 2010   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Amend a tax return 2010 However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Amend a tax return 2010 Comprehensive or bundled fees. Amend a tax return 2010   Some eligible educational institutions combine all of their fees for an academic period into one amount. Amend a tax return 2010 If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Amend a tax return 2010 The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Amend a tax return 2010 See Figuring the Deduction , later, for more information about Form 1098-T. Amend a tax return 2010 Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Amend a tax return 2010 Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Amend a tax return 2010 For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Amend a tax return 2010 You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Amend a tax return 2010 IF your dependent is an eligible student and you. Amend a tax return 2010 . Amend a tax return 2010 . Amend a tax return 2010 AND. Amend a tax return 2010 . Amend a tax return 2010 . Amend a tax return 2010 THEN. Amend a tax return 2010 . Amend a tax return 2010 . Amend a tax return 2010 claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Amend a tax return 2010 Your dependent cannot take a deduction. Amend a tax return 2010 claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Amend a tax return 2010 do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Amend a tax return 2010 do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Amend a tax return 2010 Expenses paid by dependent. Amend a tax return 2010   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Amend a tax return 2010 Neither you nor your dependent can deduct the expenses. Amend a tax return 2010 For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Amend a tax return 2010 This rule applies even if you do not claim an exemption for your dependent on your tax return. Amend a tax return 2010 Expenses paid by you. Amend a tax return 2010   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Amend a tax return 2010 Expenses paid under divorce decree. Amend a tax return 2010   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Amend a tax return 2010 Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Amend a tax return 2010 Expenses paid by others. Amend a tax return 2010   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Amend a tax return 2010 In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Amend a tax return 2010 If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Amend a tax return 2010 If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Amend a tax return 2010 If the student is your dependent, no one can deduct the payments. Amend a tax return 2010 Example. Amend a tax return 2010 In 2013, Ms. Amend a tax return 2010 Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Amend a tax return 2010 For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Amend a tax return 2010 If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Amend a tax return 2010 If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Amend a tax return 2010 Baker's payment. Amend a tax return 2010 Tuition reduction. Amend a tax return 2010   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Amend a tax return 2010 If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Amend a tax return 2010 For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amend a tax return 2010 Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Amend a tax return 2010 See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Amend a tax return 2010 Form 1098-T. Amend a tax return 2010   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Amend a tax return 2010 Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Amend a tax return 2010 An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Amend a tax return 2010 However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Amend a tax return 2010 When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Amend a tax return 2010   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Amend a tax return 2010    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Amend a tax return 2010 Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Amend a tax return 2010 If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Amend a tax return 2010 No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Amend a tax return 2010 Modified adjusted gross income (MAGI). Amend a tax return 2010   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Amend a tax return 2010 However, as discussed below, there may be other modifications. Amend a tax return 2010 MAGI when using Form 1040A. Amend a tax return 2010   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Amend a tax return 2010 MAGI when using Form 1040. Amend a tax return 2010   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amend a tax return 2010   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Amend a tax return 2010   You can use Worksheet 6-1. Amend a tax return 2010 MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Amend a tax return 2010 Table 6-2. Amend a tax return 2010 Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Amend a tax return 2010 . Amend a tax return 2010 . Amend a tax return 2010 AND your MAGI is. Amend a tax return 2010 . Amend a tax return 2010 . Amend a tax return 2010 THEN your maximum tuition and fees deduction is. Amend a tax return 2010 . Amend a tax return 2010 . Amend a tax return 2010 single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Amend a tax return 2010 more than $65,000  but not more than $80,000 $2,000. Amend a tax return 2010 more than $80,000 $0. Amend a tax return 2010 married filing joint return not more than $130,000 $4,000. Amend a tax return 2010 more than $130,000 but not more than $160,000 $2,000. Amend a tax return 2010 more than $160,000 $0. Amend a tax return 2010 Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Amend a tax return 2010 Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Amend a tax return 2010 A filled-in Form 8917 is shown at the end of this chapter. Amend a tax return 2010 Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Amend a tax return 2010 This is the first year of his postsecondary education. Amend a tax return 2010 During 2013, he paid $3,600 for his qualified 2013 tuition expense. Amend a tax return 2010 Both he and the college meet all of the requirements for the tuition and fees deduction. Amend a tax return 2010 Tim's total income (Form 1040, line 22) and MAGI are $26,000. Amend a tax return 2010 He figures his deduction of $3,600 as shown on Form 8917, later. Amend a tax return 2010 Worksheet 6-1. Amend a tax return 2010 MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Amend a tax return 2010 Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Amend a tax return 2010 1. Amend a tax return 2010 Enter the amount from Form 1040, line 22   1. Amend a tax return 2010         2. Amend a tax return 2010 Enter the total from Form 1040, lines 23 through 33   2. Amend a tax return 2010               3. Amend a tax return 2010 Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Amend a tax return 2010               4. Amend a tax return 2010 Add lines 2 and 3   4. Amend a tax return 2010         5. Amend a tax return 2010 Subtract line 4 from line 1   5. Amend a tax return 2010         6. Amend a tax return 2010 Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Amend a tax return 2010         7. Amend a tax return 2010 Enter your foreign housing deduction (Form 2555, line 50)   7. Amend a tax return 2010         8. Amend a tax return 2010 Enter the amount of income from Puerto Rico you are excluding   8. Amend a tax return 2010         9. Amend a tax return 2010 Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Amend a tax return 2010         10. Amend a tax return 2010 Add lines 5 through 9. Amend a tax return 2010 This is your modified adjusted gross income   10. Amend a tax return 2010     Note. Amend a tax return 2010 If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Amend a tax return 2010       This image is too large to be displayed in the current screen. Amend a tax return 2010 Please click the link to view the image. Amend a tax return 2010 Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Amend a tax return 2010 16. Amend a tax return 2010   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Amend a tax return 2010 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amend a tax return 2010 Free help with your tax return. Amend a tax return 2010   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amend a tax return 2010 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amend a tax return 2010 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend a tax return 2010 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend a tax return 2010 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amend a tax return 2010 To find the nearest VITA or TCE site, visit IRS. Amend a tax return 2010 gov or call 1-800-906-9887. Amend a tax return 2010   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend a tax return 2010 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend a tax return 2010 aarp. Amend a tax return 2010 org/money/taxaide or call 1-888-227-7669. Amend a tax return 2010   For more information on these programs, go to IRS. Amend a tax return 2010 gov and enter “VITA” in the search box. Amend a tax return 2010 Internet. Amend a tax return 2010 IRS. Amend a tax return 2010 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amend a tax return 2010 Apply for an Employer Identification Number (EIN). Amend a tax return 2010 Go to IRS. Amend a tax return 2010 gov and enter Apply for an EIN in the search box. Amend a tax return 2010 Request an Electronic Filing PIN by going to IRS. Amend a tax return 2010 gov and entering Electronic Filing PIN in the search box. Amend a tax return 2010 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amend a tax return 2010 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend a tax return 2010 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend a tax return 2010 Checking the status of your amended return. Amend a tax return 2010 Go to IRS. Amend a tax return 2010 gov and enter Where's My Amended Return in the search box. Amend a tax return 2010 Download forms, instructions, and publications, including some accessible versions. Amend a tax return 2010 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amend a tax return 2010 gov or IRS2Go. Amend a tax return 2010 Tax return and tax account transcripts are generally available for the current year and past three years. Amend a tax return 2010 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend a tax return 2010 gov. Amend a tax return 2010 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amend a tax return 2010 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend a tax return 2010 gov. Amend a tax return 2010 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amend a tax return 2010 gov or IRS2Go. Amend a tax return 2010 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amend a tax return 2010 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amend a tax return 2010 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amend a tax return 2010 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amend a tax return 2010 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend a tax return 2010 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amend a tax return 2010 gov. Amend a tax return 2010 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend a tax return 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amend a tax return 2010 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amend a tax return 2010 AARP offers the Tax-Aide counseling program as part of the TCE program. Amend a tax return 2010 Visit AARP's website to find the nearest Tax-Aide location. Amend a tax return 2010 Research your tax questions. Amend a tax return 2010 Search publications and instructions by topic or keyword. Amend a tax return 2010 Read the Internal Revenue Code, regulations, or other official guidance. Amend a tax return 2010 Read Internal Revenue Bulletins. Amend a tax return 2010 Sign up to receive local and national tax news by email. Amend a tax return 2010 Phone. Amend a tax return 2010 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend a tax return 2010 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amend a tax return 2010 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend a tax return 2010 Call to locate the nearest volunteer help site, 1-800-906-9887. Amend a tax return 2010 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend a tax return 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amend a tax return 2010 Most VITA and TCE sites offer free electronic filing. Amend a tax return 2010 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend a tax return 2010 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend a tax return 2010 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amend a tax return 2010 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amend a tax return 2010 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend a tax return 2010 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend a tax return 2010 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend a tax return 2010 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amend a tax return 2010 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend a tax return 2010 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amend a tax return 2010 You should receive your order within 10 business days. Amend a tax return 2010 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amend a tax return 2010 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amend a tax return 2010 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amend a tax return 2010 Call to ask tax questions, 1-800-829-1040. Amend a tax return 2010 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend a tax return 2010 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend a tax return 2010 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amend a tax return 2010 gsa. Amend a tax return 2010 gov/fedrelay. Amend a tax return 2010 Walk-in. Amend a tax return 2010 You can find a selection of forms, publications and services — in-person, face-to-face. Amend a tax return 2010 Products. Amend a tax return 2010 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend a tax return 2010 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend a tax return 2010 Services. Amend a tax return 2010 You can walk in to your local TAC most business days for personal, face-to-face tax help. Amend a tax return 2010 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend a tax return 2010 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amend a tax return 2010 No appointment is necessary—just walk in. Amend a tax return 2010 Before visiting, check www. Amend a tax return 2010 irs. Amend a tax return 2010 gov/localcontacts for hours of operation and services provided. Amend a tax return 2010 Mail. Amend a tax return 2010 You can send your order for forms, instructions, and publications to the address below. Amend a tax return 2010 You should receive a response within 10 business days after your request is received. Amend a tax return 2010  Internal Revenue Service 1201 N. Amend a tax return 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amend a tax return 2010   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend a tax return 2010 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend a tax return 2010 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amend a tax return 2010 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amend a tax return 2010 You face (or your business is facing) an immediate threat of adverse action. Amend a tax return 2010 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend a tax return 2010   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amend a tax return 2010 Here's why we can help: TAS is an independent organization within the IRS. Amend a tax return 2010 Our advocates know how to work with the IRS. Amend a tax return 2010 Our services are free and tailored to meet your needs. Amend a tax return 2010 We have offices in every state, the District of Columbia, and Puerto Rico. Amend a tax return 2010 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amend a tax return 2010 irs. Amend a tax return 2010 gov/advocate, or call us toll-free at 1-877-777-4778. Amend a tax return 2010 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend a tax return 2010 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend a tax return 2010 irs. Amend a tax return 2010 gov/sams. Amend a tax return 2010 Low Income Taxpayer Clinics. Amend a tax return 2010   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amend a tax return 2010 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend a tax return 2010 Visit www. Amend a tax return 2010 TaxpayerAdvocate. Amend a tax return 2010 irs. Amend a tax return 2010 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend a tax return 2010 Prev  Up  Next   Home   More Online Publications