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

How To File An Amended Tax Return

Tax Form 1040 EzH&r Block Free Filing2013 Amended Tax ReturnHow Do You File An Amended Federal Tax ReturnFreefile Irs GovTax Act 2012Irs E File 2011Irs E File 2012H&rblock OnlineFile Back Taxes FreeState Tax E FileH&r Block Free Tax Preperation2011 Irs Form 1040Free Tax PreperationFree Turbo Tax FilingDownload State Tax FormsNeed To File State Taxes OnlyHow To File 1040ez Online For Free1040 Ez 2012Free Military Tax FilingTurbotax FreeHow To Fill Out Amended Tax ReturnAmended Return FormIrs Tax Forms 1040ezAmending My 2011 Tax ReturnCt 1040x2012 Form 1040a InstructionsState Tax Forms InstructionsFree E File 2010Irs File ExtensionFiling Taxes For FreeDo My 2007 Taxes OnlineHow To File Tax AmendmentTax Return Forms 2012Free Online Tax Filing For 20112011 Irs Form 1041How Do I Do My 2010 TaxesHow To Do Amended Tax ReturnFree Irs Tax Forms 2011Tax Act 2010 Download

How To File An Amended Tax Return

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

About IRS

The Commissioner's Section
Meet the Commissioner of Internal Revenue

The Agency, its Mission and Statutory Authority
The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.

Brief History of IRS
The history of IRS reflects many of the events that shaped our nation.

Today's IRS Organization
Our organizational structure closely resembles the private sector model of organizing around customers with similar needs.

Strategic Plan and Other References
Find the multi-year Strategic Plan, the Priority Guidance Plan and other guidelines and policies.

Open Government Initiative
The IRS is committed to Open Government

Contracting Opportunities
Want to do business with IRS? Take a look at these business opportunities.

Contact Us
How to contact the IRS.

Page Last Reviewed or Updated: 23-Mar-2014

The How To File An Amended Tax Return

How to file an amended tax return Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. How to file an amended tax return Explican también cómo calcular la base de una propiedad. How to file an amended tax return Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. How to file an amended tax return Una pérdida puede ser o no ser deducible. How to file an amended tax return Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. How to file an amended tax return Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. How to file an amended tax return Table of Contents 13. How to file an amended tax return   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. How to file an amended tax return   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. How to file an amended tax return   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. How to file an amended tax return Información adicional. How to file an amended tax return Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. How to file an amended tax return Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. How to file an amended tax return   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. How to file an amended tax return Excepción 2. How to file an amended tax return Presente el Formulario 1099-B o el Formulario 1099-S al IRS. How to file an amended tax return Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications