File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Freetaxusa2011 Taxes

Free Filing State Taxes Online2012 1040ezState Tax Forms Need FillFree Federal And State Tax Filing 2013Taxact ComFree Online Ez FormHow To Fill Out The 1040ezFreefileTurbo Tax 20082010 1040ez Tax FormHow To Amend Taxes OnlineWhere Do I Get State Tax FormsFree Federal And State Tax Filing1040 X FormFree Tax FilingIncome Tax For SeniorsFiling Amended Tax ReturnCan I File My State Taxes For FreeI Need To Amend My 2011 TaxesFiling Taxes For 2012Free Tax Usa 2011File A 1040ezTax Act 2010 DownloadHow Much Does It Cost To EfileTax Return 2013File Tax AmendmentStates Without Income Tax2012 1040ezHr Block Free EfileIrs Gov Free File Federal And State TaxesFree File Tax ExtensionFree State Tax Filing 2012Free File TaxesTaxcut 2011Free Efile 20122012 1040 Tax Return FormFile 1040x Online Free2008 Tax SoftwareH&rblockTurbotax 2011 Online

Freetaxusa2011 Taxes

Freetaxusa2011 taxes 5. Freetaxusa2011 taxes   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Freetaxusa2011 taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Freetaxusa2011 taxes Free help with your tax return. Freetaxusa2011 taxes    Free help in preparing your return is available nationwide from IRS-certified volunteers. Freetaxusa2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Freetaxusa2011 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Freetaxusa2011 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Freetaxusa2011 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Freetaxusa2011 taxes To find the nearest VITA or TCE site, visit IRS. Freetaxusa2011 taxes gov or call 1-800-906-9887. Freetaxusa2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Freetaxusa2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Freetaxusa2011 taxes aarp. Freetaxusa2011 taxes org/money/taxaide or call 1-888-227-7669. Freetaxusa2011 taxes   For more information on these programs, go to IRS. Freetaxusa2011 taxes gov and enter “VITA” in the search box. Freetaxusa2011 taxes Internet. Freetaxusa2011 taxes IRS. Freetaxusa2011 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Freetaxusa2011 taxes Apply for an Employer Identification Number (EIN). Freetaxusa2011 taxes Go to IRS. Freetaxusa2011 taxes gov and enter Apply for an EIN in the search box. Freetaxusa2011 taxes Request an Electronic Filing PIN by going to IRS. Freetaxusa2011 taxes gov and entering Electronic Filing PIN in the search box. Freetaxusa2011 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Freetaxusa2011 taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freetaxusa2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Freetaxusa2011 taxes Check the status of your amended return. Freetaxusa2011 taxes Go to IRS. Freetaxusa2011 taxes gov and enter Where's My Amended Return in the search box. Freetaxusa2011 taxes Download forms, instructions, and publications, including some accessible versions. Freetaxusa2011 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Freetaxusa2011 taxes gov or IRS2Go. Freetaxusa2011 taxes Tax return and tax account transcripts are generally available for the current year and past three years. Freetaxusa2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Freetaxusa2011 taxes gov. Freetaxusa2011 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Freetaxusa2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Freetaxusa2011 taxes gov. Freetaxusa2011 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Freetaxusa2011 taxes gov or IRS2Go. Freetaxusa2011 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Freetaxusa2011 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Freetaxusa2011 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Freetaxusa2011 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Freetaxusa2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Freetaxusa2011 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Freetaxusa2011 taxes gov. Freetaxusa2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Freetaxusa2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freetaxusa2011 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Freetaxusa2011 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Freetaxusa2011 taxes Visit AARP's website to find the nearest Tax-Aide location. Freetaxusa2011 taxes Research your tax questions. Freetaxusa2011 taxes Search publications and instructions by topic or keyword. Freetaxusa2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. Freetaxusa2011 taxes Read Internal Revenue Bulletins. Freetaxusa2011 taxes Sign up to receive local and national tax news by email. Freetaxusa2011 taxes Phone. Freetaxusa2011 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Freetaxusa2011 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Freetaxusa2011 taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Freetaxusa2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Freetaxusa2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Freetaxusa2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freetaxusa2011 taxes Most VITA and TCE sites offer free electronic filing. Freetaxusa2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Freetaxusa2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Freetaxusa2011 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Freetaxusa2011 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Freetaxusa2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Freetaxusa2011 taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Freetaxusa2011 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freetaxusa2011 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Freetaxusa2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Freetaxusa2011 taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Freetaxusa2011 taxes You should receive your order within 10 business days. Freetaxusa2011 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Freetaxusa2011 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Freetaxusa2011 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Freetaxusa2011 taxes Call to ask tax questions, 1-800-829-1040. Freetaxusa2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Freetaxusa2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Freetaxusa2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Freetaxusa2011 taxes gsa. Freetaxusa2011 taxes gov/fedrelay. Freetaxusa2011 taxes Walk-in. Freetaxusa2011 taxes You can find a selection of forms, publications and services — in-person, face-to-face. Freetaxusa2011 taxes Products. Freetaxusa2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Freetaxusa2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Freetaxusa2011 taxes Services. Freetaxusa2011 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Freetaxusa2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Freetaxusa2011 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Freetaxusa2011 taxes No appointment is necessary—just walk in. Freetaxusa2011 taxes Before visiting, check www. Freetaxusa2011 taxes irs. Freetaxusa2011 taxes gov/localcontacts for hours of operation and services provided. Freetaxusa2011 taxes Mail. Freetaxusa2011 taxes You can send your order for forms, instructions, and publications to the address below. Freetaxusa2011 taxes You should receive a response within 10 business days after your request is received. Freetaxusa2011 taxes  Internal Revenue Service 1201 N. Freetaxusa2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Freetaxusa2011 taxes    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Freetaxusa2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Freetaxusa2011 taxes What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Freetaxusa2011 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Freetaxusa2011 taxes You face (or your business is facing) an immediate threat of adverse action. Freetaxusa2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Freetaxusa2011 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Freetaxusa2011 taxes Here's why we can help: TAS is an independent organization within the IRS. Freetaxusa2011 taxes Our advocates know how to work with the IRS. Freetaxusa2011 taxes Our services are free and tailored to meet your needs. Freetaxusa2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Freetaxusa2011 taxes How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Freetaxusa2011 taxes irs. Freetaxusa2011 taxes gov/advocate, or call us toll-free at 1-877-777-4778. Freetaxusa2011 taxes How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Freetaxusa2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Freetaxusa2011 taxes irs. Freetaxusa2011 taxes gov/sams. Freetaxusa2011 taxes Low Income Taxpayer Clinics. Freetaxusa2011 taxes    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Freetaxusa2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Freetaxusa2011 taxes Visit www. Freetaxusa2011 taxes TaxpayerAdvocate. Freetaxusa2011 taxes irs. Freetaxusa2011 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Freetaxusa2011 taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Oregon

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bend 

250 NW Franklin Ave.
Bend, OR  97701

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(541) 706-5732
Eugene 211 E 7th           
Eugene, OR 97401

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(541) 342-8766
Medford 960 Ellendale Dr.
Medford, OR 97504

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:30 p.m.)

 

Services Provided

(541) 282-1350
Portland 1220 SW Third Ave.
Portland, OR  97204
 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 265-3501
Salem

1660 Oak St. S.E.
Salem, OR  97301

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 587-3101

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (503) 265-3591 in the Portland area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 SW Main Street, MS 0180
Portland, OR 97204

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Freetaxusa2011 Taxes

Freetaxusa2011 taxes 1. Freetaxusa2011 taxes   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). Freetaxusa2011 taxes  You can set up and make contributions to an IRA if you receive taxable compensation. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes For more information about IRAs, see Publication 590. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Freetaxusa2011 taxes Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Freetaxusa2011 taxes Many types of educational assistance are tax free if they meet the requirements discussed here. Freetaxusa2011 taxes Special rules apply to U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Freetaxusa2011 taxes For information about these rules, see Publication 54, Tax Guide for U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Citizens and Resident Aliens Abroad. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Freetaxusa2011 taxes Amount of scholarship or fellowship. Freetaxusa2011 taxes   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes (But for exceptions, see Payment for services,later. Freetaxusa2011 taxes Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Freetaxusa2011 taxes Candidate for a degree. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes Eligible educational institution. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes Qualified education expenses. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes These items must be required of all students in your course of instruction. Freetaxusa2011 taxes Expenses that do not qualify. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes Payment for services. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes This applies even if all candidates for a degree must perform the services to receive the degree. Freetaxusa2011 taxes (See exceptions next. Freetaxusa2011 taxes ) Exceptions. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes Example 1. Freetaxusa2011 taxes You received a scholarship of $2,500. Freetaxusa2011 taxes The scholarship was not received under either of the exceptions mentioned above. Freetaxusa2011 taxes As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Freetaxusa2011 taxes Of the $2,500 scholarship, $1,000 represents payment for teaching. Freetaxusa2011 taxes The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Freetaxusa2011 taxes Your qualified education expenses were at least $1,500. Freetaxusa2011 taxes Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Freetaxusa2011 taxes The $1,000 you received for teaching is taxable. Freetaxusa2011 taxes Example 2. Freetaxusa2011 taxes You are a candidate for a degree at a medical school. Freetaxusa2011 taxes You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Freetaxusa2011 taxes The terms of your scholarship require you to perform future services. Freetaxusa2011 taxes A substantial penalty applies if you do not comply. Freetaxusa2011 taxes The entire amount of your grant is taxable as payment for services in the year it is received. Freetaxusa2011 taxes Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Freetaxusa2011 taxes Worksheet 1-1. Freetaxusa2011 taxes    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Freetaxusa2011 taxes    Worksheet 1-1. Freetaxusa2011 taxes Taxable Scholarship and Fellowship Income 1. Freetaxusa2011 taxes Enter the total amount of any scholarship or fellowship for 2013. Freetaxusa2011 taxes See Amount of scholarship or fellowship, earlier. Freetaxusa2011 taxes 1. Freetaxusa2011 taxes       If you are a degree candidate at an eligible educational institution, go to line 2. Freetaxusa2011 taxes If you are not a degree candidate at an eligible educational institution, stop here. Freetaxusa2011 taxes The entire amount is taxable. Freetaxusa2011 taxes For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Freetaxusa2011 taxes       2. Freetaxusa2011 taxes Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Freetaxusa2011 taxes (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. Freetaxusa2011 taxes ) 2. Freetaxusa2011 taxes     3. Freetaxusa2011 taxes Subtract line 2 from line 1 3. Freetaxusa2011 taxes     4. Freetaxusa2011 taxes Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Freetaxusa2011 taxes     5. Freetaxusa2011 taxes Subtract line 4 from line 3 5. Freetaxusa2011 taxes     6. Freetaxusa2011 taxes Enter the amount of your qualified education expenses 6. Freetaxusa2011 taxes     7. Freetaxusa2011 taxes Enter the smaller of line 5 or line 6. Freetaxusa2011 taxes This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Freetaxusa2011 taxes     8. Freetaxusa2011 taxes Subtract line 7 from line 5 8. Freetaxusa2011 taxes     9. Freetaxusa2011 taxes Taxable part. Freetaxusa2011 taxes Add lines 2, 4, and 8. Freetaxusa2011 taxes See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Freetaxusa2011 taxes     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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes You must report the taxable amount whether or not you received a Form W-2. Freetaxusa2011 taxes If you receive an incorrect Form W-2, ask the payer for a corrected one. Freetaxusa2011 taxes For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Freetaxusa2011 taxes How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Freetaxusa2011 taxes Form 1040EZ. Freetaxusa2011 taxes   If you file Form 1040EZ, include the taxable amount in the total on line 1. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes Form 1040A. Freetaxusa2011 taxes   If you file Form 1040A, include the taxable amount in the total on line 7. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes Form 1040. Freetaxusa2011 taxes   If you file Form 1040, include the taxable amount in the total on line 7. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes Schedule SE (Form 1040). Freetaxusa2011 taxes   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. Freetaxusa2011 taxes If your net earnings are $400 or more, you must pay self-employment tax. Freetaxusa2011 taxes Use Schedule SE, Self-Employment Tax, to figure this tax. Freetaxusa2011 taxes Form 1040NR. Freetaxusa2011 taxes   If you file Form 1040NR, report the taxable amount on line 12. Freetaxusa2011 taxes Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Source Income Subject to Withholding. Freetaxusa2011 taxes See the Instructions for Form 1040NR for more information. Freetaxusa2011 taxes Form 1040NR-EZ. Freetaxusa2011 taxes   If you file Form 1040NR-EZ, report the taxable amount on line 5. Freetaxusa2011 taxes Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Freetaxusa2011 taxes See the Instructions for Form 1040NR-EZ for more information. Freetaxusa2011 taxes Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Freetaxusa2011 taxes Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Freetaxusa2011 taxes Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Freetaxusa2011 taxes Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Freetaxusa2011 taxes Do not include these payments as income on your federal tax return. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes This applies only to the part of your VA payments that is required to be used for education expenses. Freetaxusa2011 taxes You may want to visit the Veteran's Administration website at www. Freetaxusa2011 taxes gibill. Freetaxusa2011 taxes va. Freetaxusa2011 taxes gov for specific information about the various VA benefits for education. Freetaxusa2011 taxes Example. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes Neither of these benefits is taxable and you do not report them on your tax return. Freetaxusa2011 taxes You also want to claim an American opportunity credit on your return. Freetaxusa2011 taxes You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Freetaxusa2011 taxes 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. Freetaxusa2011 taxes You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes This is called a “tuition reduction. Freetaxusa2011 taxes ” You do not have to include a qualified tuition reduction in your income. Freetaxusa2011 taxes A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Freetaxusa2011 taxes You do not have to use the tuition reduction at the eligible educational institution from which you received it. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes You must include in your income any tuition reduction you receive that is payment for your services. Freetaxusa2011 taxes Eligible educational institution. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes Officers, owners, and highly compensated employees. Freetaxusa2011 taxes   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Freetaxusa2011 taxes This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Freetaxusa2011 taxes The group must be defined under a reasonable classification set up by the employer. Freetaxusa2011 taxes The classification must not discriminate in favor of owners, officers, or highly compensated employees. Freetaxusa2011 taxes Payment for services. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes This applies even if all candidates for a degree must perform the services to receive the degree. Freetaxusa2011 taxes (See below for exceptions. Freetaxusa2011 taxes ) Exceptions. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes You are an employee of the eligible educational institution. Freetaxusa2011 taxes You were an employee of the eligible educational institution, but you retired or left on disability. Freetaxusa2011 taxes 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. Freetaxusa2011 taxes You are the dependent child or spouse of an individual described in (1) through (3), above. Freetaxusa2011 taxes Child of deceased parents. Freetaxusa2011 taxes   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. Freetaxusa2011 taxes Child of divorced parents. Freetaxusa2011 taxes   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Freetaxusa2011 taxes Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Freetaxusa2011 taxes It is provided by an eligible educational institution. Freetaxusa2011 taxes You are a graduate student who performs teaching or research activities for the educational institution. Freetaxusa2011 taxes You must include in income any other tuition reductions for graduate education that you receive. Freetaxusa2011 taxes How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Freetaxusa2011 taxes Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Freetaxusa2011 taxes Prev  Up  Next   Home   More Online Publications