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Electronic File 1040ez

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Electronic File 1040ez

Electronic file 1040ez 10. Electronic file 1040ez   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Electronic file 1040ez Eligible educational institution. Electronic file 1040ez Dependent for whom you claim an exemption. Electronic file 1040ez MAGI when using Form 1040A. Electronic file 1040ez MAGI when using Form 1040. Electronic file 1040ez Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Electronic file 1040ez S. Electronic file 1040ez savings bonds. Electronic file 1040ez If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Electronic file 1040ez However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Electronic file 1040ez Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Electronic file 1040ez S. Electronic file 1040ez savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Electronic file 1040ez You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Electronic file 1040ez Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Electronic file 1040ez Your filing status is not married filing separately. Electronic file 1040ez Qualified U. Electronic file 1040ez S. Electronic file 1040ez savings bonds. Electronic file 1040ez   A qualified U. Electronic file 1040ez S. Electronic file 1040ez savings bond is a series EE bond issued after 1989 or a series I bond. Electronic file 1040ez The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Electronic file 1040ez   The owner must be at least 24 years old before the bond's issue date. Electronic file 1040ez The issue date is printed on the front of the savings bond. Electronic file 1040ez    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Electronic file 1040ez Qualified education expenses. Electronic file 1040ez   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Electronic file 1040ez Tuition and fees required to enroll at or attend an eligible educational institution. Electronic file 1040ez Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Electronic file 1040ez Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Electronic file 1040ez Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Electronic file 1040ez Adjusted qualified education expenses. Electronic file 1040ez   You must reduce your qualified education expenses by all of the following tax-free benefits. Electronic file 1040ez Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Electronic file 1040ez Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Electronic file 1040ez Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Electronic file 1040ez Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Electronic file 1040ez Any expenses used in figuring the American opportunity and lifetime learning credits. Electronic file 1040ez See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Electronic file 1040ez Eligible educational institution. Electronic file 1040ez   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. Electronic file 1040ez S. Electronic file 1040ez Department of Education. Electronic file 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Electronic file 1040ez The educational institution should be able to tell you if it is an eligible educational institution. Electronic file 1040ez   Certain educational institutions located outside the United States also participate in the U. Electronic file 1040ez S. Electronic file 1040ez Department of Education's Federal Student Aid (FSA) programs. Electronic file 1040ez Dependent for whom you claim an exemption. Electronic file 1040ez   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Electronic file 1040ez Modified adjusted gross income (MAGI). Electronic file 1040ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Electronic file 1040ez However, as discussed below, there may be other modifications. Electronic file 1040ez MAGI when using Form 1040A. Electronic file 1040ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Electronic file 1040ez MAGI when using Form 1040. Electronic file 1040ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion 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, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Electronic file 1040ez    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Electronic file 1040ez If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Electronic file 1040ez Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Electronic file 1040ez Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Electronic file 1040ez    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Electronic file 1040ez Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Electronic file 1040ez See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Electronic file 1040ez Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Electronic file 1040ez However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Electronic file 1040ez To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Electronic file 1040ez The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Electronic file 1040ez The denominator (bottom part) of the fraction is the total proceeds you received during the year. Electronic file 1040ez Example. Electronic file 1040ez In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Electronic file 1040ez S. Electronic file 1040ez savings bond. Electronic file 1040ez They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Electronic file 1040ez In 2013, they paid $7,650 of their daughter's college tuition. Electronic file 1040ez They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Electronic file 1040ez Their MAGI for 2013 was $80,000. Electronic file 1040ez   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Electronic file 1040ez They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Electronic file 1040ez Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Electronic file 1040ez Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Electronic file 1040ez Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Electronic file 1040ez Attach Form 8815 to your tax return. Electronic file 1040ez Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 13-Jan-2014

The Electronic File 1040ez

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