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File taxes previous years 1. File taxes previous years   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 taxes previous years  You can set up and make contributions to an IRA if you receive taxable compensation. File taxes previous years 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 taxes previous years For more information about IRAs, see Publication 590. File taxes previous years 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 taxes previous years The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. File taxes previous years Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. File taxes previous years Many types of educational assistance are tax free if they meet the requirements discussed here. File taxes previous years Special rules apply to U. File taxes previous years S. File taxes previous years citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. File taxes previous years For information about these rules, see Publication 54, Tax Guide for U. File taxes previous years S. File taxes previous years Citizens and Resident Aliens Abroad. File taxes previous years 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 taxes previous years A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. File taxes previous years Amount of scholarship or fellowship. File taxes previous years   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. File taxes previous years 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 taxes previous years 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 taxes previous years Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. File taxes previous years 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 taxes previous years 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 taxes previous years (But for exceptions, see Payment for services,later. File taxes previous years Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. File taxes previous years Candidate for a degree. File taxes previous years   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 taxes previous years Eligible educational institution. File taxes previous years   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 taxes previous years Qualified education expenses. File taxes previous years   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 taxes previous years These items must be required of all students in your course of instruction. File taxes previous years Expenses that do not qualify. File taxes previous years   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 taxes previous years Payment for services. File taxes previous years   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 taxes previous years This applies even if all candidates for a degree must perform the services to receive the degree. File taxes previous years (See exceptions next. File taxes previous years ) Exceptions. File taxes previous years   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 taxes previous years Example 1. File taxes previous years You received a scholarship of $2,500. File taxes previous years The scholarship was not received under either of the exceptions mentioned above. File taxes previous years As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. File taxes previous years Of the $2,500 scholarship, $1,000 represents payment for teaching. File taxes previous years The provider of your scholarship gives you a Form W-2 showing $1,000 as income. File taxes previous years Your qualified education expenses were at least $1,500. File taxes previous years Assuming that all other conditions are met, $1,500 of your scholarship is tax free. File taxes previous years The $1,000 you received for teaching is taxable. File taxes previous years Example 2. File taxes previous years You are a candidate for a degree at a medical school. File taxes previous years You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. File taxes previous years The terms of your scholarship require you to perform future services. File taxes previous years A substantial penalty applies if you do not comply. File taxes previous years The entire amount of your grant is taxable as payment for services in the year it is received. File taxes previous years Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. File taxes previous years Worksheet 1-1. File taxes previous years    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 taxes previous years    Worksheet 1-1. File taxes previous years Taxable Scholarship and Fellowship Income 1. File taxes previous years Enter the total amount of any scholarship or fellowship for 2013. File taxes previous years See Amount of scholarship or fellowship, earlier. File taxes previous years 1. File taxes previous years       If you are a degree candidate at an eligible educational institution, go to line 2. File taxes previous years If you are not a degree candidate at an eligible educational institution, stop here. File taxes previous years The entire amount is taxable. File taxes previous years For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. File taxes previous years       2. File taxes previous years Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. File taxes previous years (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 taxes previous years ) 2. File taxes previous years     3. File taxes previous years Subtract line 2 from line 1 3. File taxes previous years     4. File taxes previous years Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. File taxes previous years     5. File taxes previous years Subtract line 4 from line 3 5. File taxes previous years     6. File taxes previous years Enter the amount of your qualified education expenses 6. File taxes previous years     7. File taxes previous years Enter the smaller of line 5 or line 6. File taxes previous years This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. File taxes previous years     8. File taxes previous years Subtract line 7 from line 5 8. File taxes previous years     9. File taxes previous years Taxable part. File taxes previous years Add lines 2, 4, and 8. File taxes previous years See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. File taxes previous years     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 taxes previous years 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 taxes previous years 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 taxes previous years 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 taxes previous years 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 taxes previous years You must report the taxable amount whether or not you received a Form W-2. File taxes previous years If you receive an incorrect Form W-2, ask the payer for a corrected one. File taxes previous years 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 taxes previous years How To Report How you report any taxable scholarship or fellowship income depends on which return you file. File taxes previous years Form 1040EZ. File taxes previous years   If you file Form 1040EZ, include the taxable amount in the total on line 1. File taxes previous years 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 taxes previous years Form 1040A. File taxes previous years   If you file Form 1040A, include the taxable amount in the total on line 7. File taxes previous years 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 taxes previous years Form 1040. File taxes previous years   If you file Form 1040, include the taxable amount in the total on line 7. File taxes previous years 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 taxes previous years Schedule SE (Form 1040). File taxes previous years   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 taxes previous years If your net earnings are $400 or more, you must pay self-employment tax. File taxes previous years Use Schedule SE, Self-Employment Tax, to figure this tax. File taxes previous years Form 1040NR. File taxes previous years   If you file Form 1040NR, report the taxable amount on line 12. File taxes previous years Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. File taxes previous years S. File taxes previous years Source Income Subject to Withholding. File taxes previous years See the Instructions for Form 1040NR for more information. File taxes previous years Form 1040NR-EZ. File taxes previous years   If you file Form 1040NR-EZ, report the taxable amount on line 5. File taxes previous years Generally, you must report the amount shown in box 2 of Form(s) 1042-S. File taxes previous years See the Instructions for Form 1040NR-EZ for more information. File taxes previous years Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. File taxes previous years Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. File taxes previous years 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 taxes previous years They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. File taxes previous years Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. File taxes previous years 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 taxes previous years 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 taxes previous years 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 taxes previous years Do not include these payments as income on your federal tax return. File taxes previous years 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 taxes previous years This applies only to the part of your VA payments that is required to be used for education expenses. File taxes previous years You may want to visit the Veteran's Administration website at www. File taxes previous years gibill. File taxes previous years va. File taxes previous years gov for specific information about the various VA benefits for education. File taxes previous years Example. File taxes previous years 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 taxes previous years Neither of these benefits is taxable and you do not report them on your tax return. File taxes previous years You also want to claim an American opportunity credit on your return. File taxes previous years You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). File taxes previous years 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 taxes previous years You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. File taxes previous years 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 taxes previous years This is called a “tuition reduction. File taxes previous years ” You do not have to include a qualified tuition reduction in your income. File taxes previous years A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. File taxes previous years You do not have to use the tuition reduction at the eligible educational institution from which you received it. File taxes previous years 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 taxes previous years 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 taxes previous years You must include in your income any tuition reduction you receive that is payment for your services. File taxes previous years Eligible educational institution. File taxes previous years   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 taxes previous years Officers, owners, and highly compensated employees. File taxes previous years   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. File taxes previous years This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. File taxes previous years The group must be defined under a reasonable classification set up by the employer. File taxes previous years The classification must not discriminate in favor of owners, officers, or highly compensated employees. File taxes previous years Payment for services. File taxes previous years   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 taxes previous years This applies even if all candidates for a degree must perform the services to receive the degree. File taxes previous years (See below for exceptions. File taxes previous years ) Exceptions. File taxes previous years   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 taxes previous years 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 taxes previous years You are an employee of the eligible educational institution. File taxes previous years You were an employee of the eligible educational institution, but you retired or left on disability. File taxes previous years 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 taxes previous years You are the dependent child or spouse of an individual described in (1) through (3), above. File taxes previous years Child of deceased parents. File taxes previous years   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 taxes previous years Child of divorced parents. File taxes previous years   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. File taxes previous years 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 taxes previous years It is provided by an eligible educational institution. File taxes previous years You are a graduate student who performs teaching or research activities for the educational institution. File taxes previous years You must include in income any other tuition reductions for graduate education that you receive. File taxes previous years How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. File taxes previous years Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). File taxes previous years Prev  Up  Next   Home   More Online Publications
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Understanding your CP08 Notice

You may qualify for the Additional Child Tax Credit and be entitled to some additional money.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully.
  • Complete the Additional Child Tax Credit Worksheet. If the worksheet confirms that you have at least one qualifying child, sign and date the worksheet, and complete Form 1040 Schedule 8812.
  • Mail both the worksheet and Form 1040 Schedule 8812 in the envelope provided.

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Answers to Common Questions

I lost the return envelope. Where do I mail my worksheet and Form 8812?
Mail the worksheet and form to the address listed on the top left corner of the worksheet. This is the IRS center that handles cases in your region, so it’s important you send it there to avoid potential delays in processing.

What’s the difference between the "Child Tax Credit" and the "Additional Child Tax Credit"? Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

I sent you my worksheet and form. When will I get the refund?
We’ll review your form and worksheet and make a determination for your credit. If we deny your credit, we’ll send you a letter explaining why, but if you owe no other amount, you should receive your refund in 8 to 10 weeks. If you don't hear from us after 8 to 10 weeks, call our "Where’s My Refund?" toll free line at 1-800-829-1954 to check on the status of your refund.

My son/daughter is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

If you have dependent children, remember to claim the Additional Child Tax Credit the next time your file your 1040 or 1040A tax return. To do this, complete and attach Form 1040 Schedule 8812 to your return.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Mar-2014

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