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File 1040nr Ez Online

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File 1040nr ez online 8. File 1040nr ez online   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. File 1040nr ez online Permissive service credit. File 1040nr ez online Tax-Free RolloversHardship exception to rollover rules. File 1040nr ez online Eligible retirement plans. File 1040nr ez online Nonqualifying distributions. File 1040nr ez online Second rollover. File 1040nr ez online Gift Tax Distributions Permissible distributions. File 1040nr ez online   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. File 1040nr ez online In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. File 1040nr ez online In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. File 1040nr ez online These rules are explained in Publication 575. File 1040nr ez online Publication 575 also discusses the additional tax on early distributions from retirement plans. File 1040nr ez online Retired public safety officers. File 1040nr ez online   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. File 1040nr ez online The premiums can be for you, your spouse, or your dependents. File 1040nr ez online   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. File 1040nr ez online   For additional information, see Publication 575. File 1040nr ez online Distribution for active reservist. File 1040nr ez online   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. File 1040nr ez online A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. File 1040nr ez online Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. File 1040nr ez online Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. File 1040nr ez online If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. File 1040nr ez online For each year thereafter, the minimum distribution must be made by the last day of the year. File 1040nr ez online If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. File 1040nr ez online No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. File 1040nr ez online This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. File 1040nr ez online For more information, see Publication 575. File 1040nr ez online Transfer of Interest in 403(b) Contract Contract exchanges. File 1040nr ez online   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. File 1040nr ez online This was previously known as a 90-24 transfer. File 1040nr ez online A contract exchange is similar to a 90-24 transfer with one major difference. File 1040nr ez online Previously, you were able to accomplish the transfer without your employer’s involvement. File 1040nr ez online After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. File 1040nr ez online In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. File 1040nr ez online Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. File 1040nr ez online   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. File 1040nr ez online Plan-to-plan transfers. File 1040nr ez online   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. File 1040nr ez online Both the initial plan and the receiving plan must provide for transfers. File 1040nr ez online Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. File 1040nr ez online The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. File 1040nr ez online Tax-free transfers for certain cash distributions. File 1040nr ez online   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. File 1040nr ez online To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. File 1040nr ez online Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. File 1040nr ez online Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. File 1040nr ez online   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. File 1040nr ez online The amount of cash reinvested in the new contract. File 1040nr ez online Your investment in the old contract on the date you receive your first cash distribution. File 1040nr ez online   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. File 1040nr ez online A copy of the statement you gave the new insurer. File 1040nr ez online A statement that includes: The words ELECTION UNDER REV. File 1040nr ez online PROC. File 1040nr ez online 92-44, The name of the company that issued the new contract, and The new policy number. File 1040nr ez online Direct trustee-to-trustee transfer. File 1040nr ez online   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. File 1040nr ez online   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. File 1040nr ez online After-tax contributions. File 1040nr ez online   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. File 1040nr ez online If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. File 1040nr ez online Permissive service credit. File 1040nr ez online   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. File 1040nr ez online   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. File 1040nr ez online   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. File 1040nr ez online Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. File 1040nr ez online You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. File 1040nr ez online Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. File 1040nr ez online See Publication 590 for more information about conversion into a Roth IRA. File 1040nr ez online Note. File 1040nr ez online A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. File 1040nr ez online Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. File 1040nr ez online Rollovers to and from 403(b) plans. File 1040nr ez online   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. File 1040nr ez online Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. File 1040nr ez online Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. File 1040nr ez online See Publication 590 for more information on conversion into a Roth IRA. File 1040nr ez online   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). File 1040nr ez online This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. File 1040nr ez online   For more information on rollovers and eligible retirement plans, see Publication 575. File 1040nr ez online If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. File 1040nr ez online Hardship exception to rollover rules. File 1040nr ez online   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. File 1040nr ez online   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. File 1040nr ez online You apply for the waiver by following the general instructions used in requesting a letter ruling. File 1040nr ez online These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. File 1040nr ez online R. File 1040nr ez online B. File 1040nr ez online 126 available at www. File 1040nr ez online irs. File 1040nr ez online gov/irb/2013-01_IRB/ar09. File 1040nr ez online html, or see the latest annual update. File 1040nr ez online You must also pay a user fee with the application. File 1040nr ez online The user fee for a rollover that is less than $50,000 is $500. File 1040nr ez online For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. File 1040nr ez online R. File 1040nr ez online B. File 1040nr ez online 237 available at www. File 1040nr ez online irs. File 1040nr ez online gov/irb/2013-01_IRB/ar13. File 1040nr ez online html, or see the latest annual update. File 1040nr ez online   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. File 1040nr ez online   For additional information on rollovers, see Publication 590. File 1040nr ez online Eligible retirement plans. File 1040nr ez online   The following are considered eligible retirement plans. File 1040nr ez online Individual retirement arrangements. File 1040nr ez online Roth IRA. File 1040nr ez online 403(b) plans. File 1040nr ez online Government eligible 457 plans. File 1040nr ez online Qualified retirement plans. File 1040nr ez online  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. File 1040nr ez online Nonqualifying distributions. File 1040nr ez online   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. File 1040nr ez online Rollover of nontaxable amounts. File 1040nr ez online    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. File 1040nr ez online The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. File 1040nr ez online   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. File 1040nr ez online Direct rollovers of 403(b) plan distributions. File 1040nr ez online   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. File 1040nr ez online Before you receive a distribution, your plan will give you information on this. File 1040nr ez online It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. File 1040nr ez online Distribution received by you. File 1040nr ez online   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. File 1040nr ez online Generally, you will receive only 80% of the distribution because 20% must be withheld. File 1040nr ez online If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. File 1040nr ez online You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. File 1040nr ez online Voluntary deductible contributions. File 1040nr ez online   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. File 1040nr ez online   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. File 1040nr ez online Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. File 1040nr ez online Excess employer contributions. File 1040nr ez online   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. File 1040nr ez online   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. File 1040nr ez online However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). File 1040nr ez online Qualified domestic relations order. File 1040nr ez online   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). File 1040nr ez online If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. File 1040nr ez online You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. File 1040nr ez online For more information on the treatment of an interest received under a QDRO, see Publication 575. File 1040nr ez online Spouses of deceased employees. File 1040nr ez online   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. File 1040nr ez online You can make the rollover to any eligible retirement plan. File 1040nr ez online   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. File 1040nr ez online Second rollover. File 1040nr ez online   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. File 1040nr ez online For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. File 1040nr ez online Nonspouse beneficiary. File 1040nr ez online   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. File 1040nr ez online If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. File 1040nr ez online The IRA will be considered an inherited account. File 1040nr ez online The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. File 1040nr ez online    For more information on IRAs, see Publication 590. File 1040nr ez online Frozen deposits. File 1040nr ez online   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. File 1040nr ez online The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. File 1040nr ez online   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. File 1040nr ez online Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. File 1040nr ez online Joint and survivor annuity. File 1040nr ez online   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. File 1040nr ez online More information. File 1040nr ez online   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. File 1040nr ez online Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Pennsylvania

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The File 1040nr Ez Online

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