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H&r free 9. H&r free Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. H&r free This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. H&r free The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. H&r free See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. H&r free However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. H&r free You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. H&r free Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. H&r free If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. H&r free Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. H&r free Qualified education expenses. H&r free For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. H&r free They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. H&r free In addition, if the student is at least a half-time student, room and board are qualified education expenses. H&r free The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. H&r free The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. H&r free The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r free You will need to contact the eligible educational institution for qualified room and board costs. H&r free Eligible educational institution. H&r free An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H&r free S. H&r free Department of Education. H&r free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H&r free The educational institution should be able to tell you if it is an eligible educational institution. H&r free Certain educational institutions located outside the United States also participate in the U. H&r free S. H&r free Department of Education's Federal Student Aid (FSA) programs. H&r free Half-time student. H&r free A student is enrolled “at least half-time” if he or she 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. H&r free Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. H&r free You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r free Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). H&r free If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. H&r free Example 1. H&r free In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. H&r free She paid $5,800 of qualified education expenses from the following sources. H&r free Employer-provided educational assistance (tax free) $5,000 Early distribution from IRA (includes $500 taxable earnings) 3,200 Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. H&r free Total qualified education expenses $5,800 Minus: Tax-free educational assistance −5,000 Equals: Adjusted qualified education expenses (AQEE) $ 800 Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. H&r free However, she must include the $500 taxable earnings in her gross income subject to income tax. H&r free Example 2. H&r free Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. H&r free This must be included in her income subject to income tax. H&r free The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. H&r free Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). H&r free She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. H&r free Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r free The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. H&r free If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). H&r free Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. H&r free See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. H&r free There are many other situations in which Form 5329 is required. H&r free If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. H&r free Prev Up Next Home More Online Publications
Tax Relief for Victims of Hurricane Irene in Puerto Rico
Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.
Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.
Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.
SP-FL-2011-14, Aug. 30, 2011
MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.
The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande, San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.
The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.
In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.
If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.
The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.
Covered Disaster Area
The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.
Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.
Grant of Relief
Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 21 and on or before Oct. 31.
The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.
This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.
The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.
Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.
Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.
The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.
Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.
Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.
SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements
Page Last Reviewed or Updated: 20-Mar-2014
The H&r Free
H&r free 6. H&r free How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r free Free help with your tax return. H&r free You can get free help preparing your return nationwide from IRS-certified volunteers. H&r free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r free 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. H&r free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r free gov, download the IRS2Go app, or call 1-800-906-9887. H&r free As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r free To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r free aarp. H&r free org/money/taxaide or call 1-888-227-7669. H&r free For more information on these programs, go to IRS. H&r free gov and enter “VITA” in the search box. H&r free Internet. H&r free IRS. H&r free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r free Download the free IRS2Go app from the iTunes app store or from Google Play. H&r free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. H&r free Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r free gov or download the IRS2Go app and select the Refund Status option. H&r free The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r free Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r free No need to wait on the phone or stand in line. H&r free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r free When you reach the response screen, you can print the entire interview and the final response for your records. H&r free New subject areas are added on a regular basis. H&r free Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r free You can also ask the IRS to mail a return or an account transcript to you. H&r free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r free gov or by calling 1-800-908-9946. H&r free Tax return and tax account transcripts are generally available for the current year and the past three years. H&r free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r free Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r free gov and enter Where's My Amended Return? in the search box. H&r free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r free It can take up to 3 weeks from the date you mailed it to show up in our system. H&r free Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r free gov. H&r free Select the Payment tab on the front page of IRS. H&r free gov for more information. H&r free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r free Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r free gov. H&r free 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. H&r free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r free gov. H&r free Request an Electronic Filing PIN by going to IRS. H&r free gov and entering Electronic Filing PIN in the search box. H&r free Download forms, instructions and publications, including accessible versions for people with disabilities. H&r free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r free An employee can answer questions about your tax account or help you set up a payment plan. H&r free Before you visit, check the Office Locator on IRS. H&r free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r free If you have a special need, such as a disability, you can request an appointment. H&r free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r free Apply for an Employer Identification Number (EIN). H&r free Go to IRS. H&r free gov and enter Apply for an EIN in the search box. H&r free Read the Internal Revenue Code, regulations, or other official guidance. H&r free Read Internal Revenue Bulletins. H&r free Sign up to receive local and national tax news and more by email. H&r free Just click on “subscriptions” above the search box on IRS. H&r free gov and choose from a variety of options. H&r free Phone. H&r free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r free Download the free IRS2Go app from the iTunes app store or from Google Play. H&r free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r free gov, or download the IRS2Go app. H&r free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r free Most VITA and TCE sites offer free electronic filing. H&r free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r free The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r free Note, the above information is for our automated hotline. H&r free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r free It can take up to 3 weeks from the date you mailed it to show up in our system. H&r free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r free You should receive your order within 10 business days. H&r free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r free These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r free Walk-in. H&r free You can find a selection of forms, publications and services — in-person. H&r free Products. H&r free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r free Services. H&r free You can walk in to your local TAC for face-to-face tax help. H&r free An employee can answer questions about your tax account or help you set up a payment plan. H&r free Before visiting, use the Office Locator tool on IRS. H&r free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r free Mail. H&r free You can send your order for forms, instructions, and publications to the address below. H&r free You should receive a response within 10 business days after your request is received. H&r free Internal Revenue Service 1201 N. H&r free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H&r free The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r free What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H&r free 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. H&r free You face (or your business is facing) an immediate threat of adverse action. H&r free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r free 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. H&r free Here's why we can help: TAS is an independent organization within the IRS. H&r free Our advocates know how to work with the IRS. H&r free Our services are free and tailored to meet your needs. H&r free We have offices in every state, the District of Columbia, and Puerto Rico. H&r free 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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H&r free How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H&r free Low Income Taxpayer Clinics 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. H&r free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r free Prev Up Next Home More Online Publications