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Full Time Student

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Full Time Student

Full time student Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Full time student Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Full time student Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Full time student Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Full time student It is intended only as a guide. Full time student Look in this publication for more complete information. Full time student   Appendix A. Full time student Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Full time student Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Full time student Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Full time student Sean enrolled as a full-time graduate student in August 2013 at California State College. Full time student He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Full time student His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Full time student Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Full time student In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Full time student California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Full time student California State College reports amounts billed in 2013 instead of amounts paid during 2013. Full time student In completing Form 8863, the Joneses use the amounts they paid. Full time student Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Full time student Dave and Valerie figure their education credits by completing Form 8863. Full time student They begin Form 8863 on page 2 before completing Part I on page 1. Full time student Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Full time student The Joneses decide to complete Part III for Carey first, as shown later. Full time student They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Full time student The Joneses complete a separate Part III for their son Sean. Full time student They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Full time student They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Full time student Once they have completed Part III for each student, they figure their credits. Full time student The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Full time student They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Full time student The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Full time student They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Full time student They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Full time student The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Full time student The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Full time student They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Full time student This image is too large to be displayed in the current screen. Full time student Please click the link to view the image. Full time student Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Full time student Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Full time student Less adjustments:     a. Full time student Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Full time student Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Full time student Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Full time student Total adjustments (add lines 2a, 2b, and 2c) 0 4. Full time student Adjusted qualified education expenses. Full time student Subtract line 3 from line 1. Full time student If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Full time student Please click the link to view the image. Full time student Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Full time student Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Full time student Less adjustments:     a. Full time student Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Full time student Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Full time student Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Full time student Total adjustments (add lines 2a, 2b, and 2c) 0 4. Full time student Adjusted qualified education expenses. Full time student Subtract line 3 from line 1. Full time student If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Full time student Enter the amount from Form 8863, line 18 1. Full time student 1,190 2. Full time student Enter the amount from Form 8863, line 9 2. Full time student 1,500 3. Full time student Add lines 1 and 2 3. Full time student 2,690 4. Full time student Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Full time student 1,000 5. Full time student Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Full time student 0 6. Full time student Subtract line 5 from line 4 6. Full time student 1,000 7. Full time student   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Full time student 1,000 This image is too large to be displayed in the current screen. Full time student Please click the link to view the image. Full time student Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Full time student Please click the link to view the image. Full time student Carey Jones page 2 This image is too large to be displayed in the current screen. Full time student Please click the link to view the image. Full time student Filled-in Form 8863 Jones page 2 Appendix B. Full time student Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Full time student See the text for definitions and details. Full time student Do not rely on this chart alone. Full time student    Caution:You generally cannot claim more than one benefit for the same education expense. Full time student   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Full time student    40% of the credit may be refundable (limited to $1,000 per student). Full time student Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Full time student , that must be paid to the educational institution, etc. Full time student , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Full time student   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Full time student Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Full time student For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Full time student For each term listed below that has more than one definition, the definition for each education benefit is listed. Full time student Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Full time student If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Full time student Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Full time student They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Full time student For information on a specific benefit, see the appropriate chapter in this publication. Full time student Candidate for a degree:   A student who meets either of the following requirements. Full time student Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Full time student Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Full time student Eligible educational institution:    American opportunity credit. Full time student Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Full time student It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Full time student Coverdell education savings account (ESA). Full time student Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Full time student It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Full time student Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Full time student Education savings bond program. Full time student Same as American opportunity credit in this category. Full time student IRA, early distributions from. Full time student Same as American opportunity credit in this category. Full time student Lifetime learning credit. Full time student Same as American opportunity credit in this category. Full time student Qualified tuition program (QTP). Full time student Same as American opportunity credit in this category. Full time student Scholarships and fellowships. Full time student An 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. Full time student Student loan, cancellation of. Full time student Same as Scholarships and fellowships in this category. Full time student Student loan interest deduction. Full time student Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Full time student It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Full time student Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Full time student Tuition and fees deduction. Full time student Same as American opportunity credit in this category. Full time student Eligible student:    American opportunity credit. Full time student A student who meets all of the following requirements for the tax year for which the credit is being determined. Full time student Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Full time student Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Full time student For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Full time student Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Full time student Lifetime learning credit. Full time student A student who is enrolled in one or more courses at an eligible educational institution. Full time student Student loan interest deduction. Full time student A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Full time student Tuition and fees deduction. Full time student A student who is enrolled in one or more courses at an eligible educational institution. Full time student Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Full time student Modified adjusted gross income (MAGI):    American opportunity credit. Full time student Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Full time student Coverdell education savings account (ESA). Full time student Same as American opportunity credit in this category. Full time student Education savings bond program. Full time student Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Full time student Lifetime learning credit. Full time student Same as American opportunity credit in this category. Full time student Student loan interest deduction. Full time student Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Full time student Tuition and fees deduction. Full time student Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Full time student Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Full time student Qualified education expenses:   See pertinent chapter for specific items. Full time student    American opportunity credit. Full time student Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Full time student Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Full time student Does not include expenses for room and board. Full time student Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Full time student Coverdell education savings account (ESA). Full time student Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Full time student Many specialized expenses included for K–12. Full time student Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Full time student Education savings bond program. Full time student Tuition and fees required to enroll at or attend an eligible educational institution. Full time student Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Full time student Does not include expenses for room and board. Full time student Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Full time student IRA, early distributions from. Full time student Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Full time student Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Full time student Lifetime learning credit. Full time student Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Full time student Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Full time student Does not include expenses for room and board. Full time student Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Full time student Qualified tuition program (QTP). Full time student Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Full time student Includes expenses for special needs services and computer access. Full time student Scholarships and fellowships. Full time student 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. Full time student Course-related items must be required of all students in the course of instruction. Full time student Student loan interest deduction. Full time student Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Full time student Tuition and fees deduction. Full time student Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Full time student Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Full time student Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Full time student To include as tax on your current year's return an amount allowed as a credit in a prior year. Full time student Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Full time student Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Full time student Prev  Up  Next   Home   More Online Publications
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The Full Time Student

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