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H And R Block Amended Return

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H And R Block Amended Return

H and r block amended return 14. H and r block amended return   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. H and r block amended return Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). H and r block amended return Failing to keep adequate records. H and r block amended return Failing to file returns. H and r block amended return Failing to pay taxes. H and r block amended return Filing returns late. H and r block amended return Filing false or fraudulent returns. H and r block amended return Paying taxes late. H and r block amended return Failing to make deposits. H and r block amended return Depositing taxes late. H and r block amended return Making false statements relating to tax. H and r block amended return Failing to register. H and r block amended return Misrepresenting that tax is excluded from the price of an article. H and r block amended return Failure to register. H and r block amended return   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. H and r block amended return Claims. H and r block amended return   There are criminal penalties for false or fraudulent claims. H and r block amended return In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. H and r block amended return An excessive amount is the amount claimed that is more than the allowable amount. H and r block amended return The penalty is the greater of two times the excessive amount or $10. H and r block amended return Trust fund recovery penalty. H and r block amended return   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. H and r block amended return You must pay over these taxes to the U. H and r block amended return S. H and r block amended return Government. H and r block amended return   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. H and r block amended return Willfully means voluntarily, consciously, and intentionally. H and r block amended return The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. H and r block amended return S. H and r block amended return Government. H and r block amended return   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. H and r block amended return If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. H and r block amended return Paying other expenses of the business instead of paying the taxes is willful behavior. H and r block amended return   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). H and r block amended return This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. H and r block amended return The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. H and r block amended return Having signature power on the business checking account could be a significant factor in determining responsibility. H and r block amended return Prev  Up  Next   Home   More Online Publications
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The H And R Block Amended Return

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