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File State Tax Returns Free

File state tax returns free 5. File state tax returns free   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. File state tax returns free However, if you fulfill certain requirements, two types of student loan assistance may be tax free. File state tax returns free The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. File state tax returns free Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. File state tax returns free This section describes the requirements for tax-free treatment of canceled student loans. File state tax returns free Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. File state tax returns free The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. File state tax returns free See Exception, later. File state tax returns free Eligible educational institution. File state tax returns free   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File state tax returns free Qualified lenders. File state tax returns free   These include the following. File state tax returns free The United States, or an instrumentality thereof. File state tax returns free A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. File state tax returns free A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. File state tax returns free An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. File state tax returns free   Occupations with unmet needs include medicine, nursing, teaching, and law. File state tax returns free Section 501(c)(3) organization. File state tax returns free   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. File state tax returns free Charitable. File state tax returns free Religious. File state tax returns free Educational. File state tax returns free Scientific. File state tax returns free Literary. File state tax returns free Testing for public safety. File state tax returns free Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). File state tax returns free The prevention of cruelty to children or animals. File state tax returns free Exception. File state tax returns free   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. File state tax returns free Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. File state tax returns free The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. File state tax returns free Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). File state tax returns free A state education loan repayment program eligible for funds under the Public Health Service Act. File state tax returns free Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). File state tax returns free You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. File state tax returns free Prev  Up  Next   Home   More Online Publications
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The Rehabilitation Services Administration oversees grant programs that help individuals with physical or mental disabilities obtain employment and live more independently.

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Website: Rehabilitation Services Administration (Education Department)

Address: Office of Special Education and Rehabilitative Services
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Washington, DC 20202-7100

Phone Number: (202) 245-7468

Toll-free: (800) 827-5327 (Dept. of Ed. Programs and Directory)

TTY: (800) 437-0833 (Dept. of Ed. Programs and Directory)

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File state tax returns free 1. File state tax returns free   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). File state tax returns free  You can set up and make contributions to an IRA if you receive taxable compensation. File state tax returns free Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. File state tax returns free For more information about IRAs, see Publication 590. File state tax returns free Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. File state tax returns free The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. File state tax returns free Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. File state tax returns free Many types of educational assistance are tax free if they meet the requirements discussed here. File state tax returns free Special rules apply to U. File state tax returns free S. File state tax returns free citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. File state tax returns free For information about these rules, see Publication 54, Tax Guide for U. File state tax returns free S. File state tax returns free Citizens and Resident Aliens Abroad. File state tax returns free Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. File state tax returns free A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. File state tax returns free Amount of scholarship or fellowship. File state tax returns free   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. File state tax returns free This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. File state tax returns free The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. File state tax returns free Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. File state tax returns free Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. File state tax returns free A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. File state tax returns free (But for exceptions, see Payment for services,later. File state tax returns free Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. File state tax returns free Candidate for a degree. File state tax returns free   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. File state tax returns free Eligible educational institution. File state tax returns free   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File state tax returns free Qualified education expenses. File state tax returns free   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File state tax returns free These items must be required of all students in your course of instruction. File state tax returns free Expenses that do not qualify. File state tax returns free   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File state tax returns free Payment for services. File state tax returns free   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. File state tax returns free This applies even if all candidates for a degree must perform the services to receive the degree. File state tax returns free (See exceptions next. File state tax returns free ) Exceptions. File state tax returns free   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. File state tax returns free Example 1. File state tax returns free You received a scholarship of $2,500. File state tax returns free The scholarship was not received under either of the exceptions mentioned above. File state tax returns free As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. File state tax returns free Of the $2,500 scholarship, $1,000 represents payment for teaching. File state tax returns free The provider of your scholarship gives you a Form W-2 showing $1,000 as income. File state tax returns free Your qualified education expenses were at least $1,500. File state tax returns free Assuming that all other conditions are met, $1,500 of your scholarship is tax free. File state tax returns free The $1,000 you received for teaching is taxable. File state tax returns free Example 2. File state tax returns free You are a candidate for a degree at a medical school. File state tax returns free You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. File state tax returns free The terms of your scholarship require you to perform future services. File state tax returns free A substantial penalty applies if you do not comply. File state tax returns free The entire amount of your grant is taxable as payment for services in the year it is received. File state tax returns free Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. File state tax returns free Worksheet 1-1. File state tax returns free    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. File state tax returns free    Worksheet 1-1. File state tax returns free Taxable Scholarship and Fellowship Income 1. File state tax returns free Enter the total amount of any scholarship or fellowship for 2013. File state tax returns free See Amount of scholarship or fellowship, earlier. File state tax returns free 1. File state tax returns free       If you are a degree candidate at an eligible educational institution, go to line 2. File state tax returns free If you are not a degree candidate at an eligible educational institution, stop here. File state tax returns free The entire amount is taxable. File state tax returns free For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. File state tax returns free       2. File state tax returns free Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. File state tax returns free (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. File state tax returns free ) 2. File state tax returns free     3. File state tax returns free Subtract line 2 from line 1 3. File state tax returns free     4. File state tax returns free Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. File state tax returns free     5. File state tax returns free Subtract line 4 from line 3 5. File state tax returns free     6. File state tax returns free Enter the amount of your qualified education expenses 6. File state tax returns free     7. File state tax returns free Enter the smaller of line 5 or line 6. File state tax returns free This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. File state tax returns free     8. File state tax returns free Subtract line 7 from line 5 8. File state tax returns free     9. File state tax returns free Taxable part. File state tax returns free Add lines 2, 4, and 8. File state tax returns free See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. File state tax returns free     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. File state tax returns free You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. File state tax returns free Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. File state tax returns free If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. File state tax returns free If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. File state tax returns free You must report the taxable amount whether or not you received a Form W-2. File state tax returns free If you receive an incorrect Form W-2, ask the payer for a corrected one. File state tax returns free For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. File state tax returns free How To Report How you report any taxable scholarship or fellowship income depends on which return you file. File state tax returns free Form 1040EZ. File state tax returns free   If you file Form 1040EZ, include the taxable amount in the total on line 1. File state tax returns free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. File state tax returns free Form 1040A. File state tax returns free   If you file Form 1040A, include the taxable amount in the total on line 7. File state tax returns free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. File state tax returns free Form 1040. File state tax returns free   If you file Form 1040, include the taxable amount in the total on line 7. File state tax returns free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. File state tax returns free Schedule SE (Form 1040). File state tax returns free   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. File state tax returns free If your net earnings are $400 or more, you must pay self-employment tax. File state tax returns free Use Schedule SE, Self-Employment Tax, to figure this tax. File state tax returns free Form 1040NR. File state tax returns free   If you file Form 1040NR, report the taxable amount on line 12. File state tax returns free Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. File state tax returns free S. File state tax returns free Source Income Subject to Withholding. File state tax returns free See the Instructions for Form 1040NR for more information. File state tax returns free Form 1040NR-EZ. File state tax returns free   If you file Form 1040NR-EZ, report the taxable amount on line 5. File state tax returns free Generally, you must report the amount shown in box 2 of Form(s) 1042-S. File state tax returns free See the Instructions for Form 1040NR-EZ for more information. File state tax returns free Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. File state tax returns free Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. File state tax returns free Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. File state tax returns free They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. File state tax returns free Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. File state tax returns free Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. File state tax returns free Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. File state tax returns free Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. File state tax returns free Do not include these payments as income on your federal tax return. File state tax returns free If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. File state tax returns free This applies only to the part of your VA payments that is required to be used for education expenses. File state tax returns free You may want to visit the Veteran's Administration website at www. File state tax returns free gibill. File state tax returns free va. File state tax returns free gov for specific information about the various VA benefits for education. File state tax returns free Example. File state tax returns free You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. File state tax returns free Neither of these benefits is taxable and you do not report them on your tax return. File state tax returns free You also want to claim an American opportunity credit on your return. File state tax returns free You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). File state tax returns free To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. File state tax returns free You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. File state tax returns free Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. File state tax returns free This is called a “tuition reduction. File state tax returns free ” You do not have to include a qualified tuition reduction in your income. File state tax returns free A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. File state tax returns free You do not have to use the tuition reduction at the eligible educational institution from which you received it. File state tax returns free In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. File state tax returns free The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. File state tax returns free You must include in your income any tuition reduction you receive that is payment for your services. File state tax returns free Eligible educational institution. File state tax returns free   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File state tax returns free Officers, owners, and highly compensated employees. File state tax returns free   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. File state tax returns free This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. File state tax returns free The group must be defined under a reasonable classification set up by the employer. File state tax returns free The classification must not discriminate in favor of owners, officers, or highly compensated employees. File state tax returns free Payment for services. File state tax returns free   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. File state tax returns free This applies even if all candidates for a degree must perform the services to receive the degree. File state tax returns free (See below for exceptions. File state tax returns free ) Exceptions. File state tax returns free   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. File state tax returns free Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. File state tax returns free You are an employee of the eligible educational institution. File state tax returns free You were an employee of the eligible educational institution, but you retired or left on disability. File state tax returns free You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. File state tax returns free You are the dependent child or spouse of an individual described in (1) through (3), above. File state tax returns free Child of deceased parents. File state tax returns free   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. File state tax returns free Child of divorced parents. File state tax returns free   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. File state tax returns free Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. File state tax returns free It is provided by an eligible educational institution. File state tax returns free You are a graduate student who performs teaching or research activities for the educational institution. File state tax returns free You must include in income any other tuition reductions for graduate education that you receive. File state tax returns free How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. File state tax returns free Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). File state tax returns free Prev  Up  Next   Home   More Online Publications