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

State Return Tax Form 2013

1040ez Download2011 1040aIrs Free File Fillable FormsTax Return 2011Can I E File 1040xTax Return1040 NrFile 2012 Taxes Now2012 Tax Forms IrsVolunteer Income Tax1040nr Ez 20111040 Ez E File2010 1040ez Tax FormFree E File 2010Federal Tax Return Forms2012 Free Taxes1040nr FormFiling Ez Form OnlineFiling Amended ReturnsE File A 1040xH&r Block Federal FreeFiling An Amended Tax Return For 20111040ez Online FreeTurbotax MilitaryFile State Income Tax OnlineIrs Income Tax Forms 2011File 2011 California State TaxesFree Tax Preparation SoftwareH&r Block FreeHr Block Tax FilingAmended Form 1040xIrs Form 1040nr1040ez Instructions 2014Turbotax 2008How To File 1040ez Online For FreeE File 2010 Tax ReturnH And R Block Free EfileTurbotax 1040x 2012State Tax HelpTaxes Deduction

State Return Tax Form 2013

State return tax form 2013 12. State return tax form 2013   How To Get Tax Help Table of Contents 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. State return tax form 2013 Free help with your tax return. State return tax form 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. State return tax form 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State return tax form 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State return tax form 2013 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. State return tax form 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State return tax form 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State return tax form 2013 gov, download the IRS2Go app, or call 1-800-906-9887. State return tax form 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. State return tax form 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. State return tax form 2013 aarp. State return tax form 2013 org/money/taxaide or call 1-888-227-7669. State return tax form 2013 For more information on these programs, go to IRS. State return tax form 2013 gov and enter “VITA” in the search box. State return tax form 2013 Internet. State return tax form 2013    IRS. State return tax form 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State return tax form 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. State return tax form 2013 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. State return tax form 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. State return tax form 2013 gov or download the IRS2Go app and select the Refund Status option. State return tax form 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. State return tax form 2013 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. State return tax form 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State return tax form 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State return tax form 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. State return tax form 2013 No need to wait on the phone or stand in line. State return tax form 2013 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. State return tax form 2013 When you reach the response screen, you can print the entire interview and the final response for your records. State return tax form 2013 New subject areas are added on a regular basis. State return tax form 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State return tax form 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State return tax form 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State return tax form 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State return tax form 2013 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. State return tax form 2013 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. State return tax form 2013 You can also ask the IRS to mail a return or an account transcript to you. State return tax form 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State return tax form 2013 gov or by calling 1-800-908-9946. State return tax form 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. State return tax form 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State return tax form 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State return tax form 2013 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. State return tax form 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. State return tax form 2013 gov and enter Where's My Amended Return? in the search box. State return tax form 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State return tax form 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. State return tax form 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. State return tax form 2013 gov. State return tax form 2013 Select the Payment tab on the front page of IRS. State return tax form 2013 gov for more information. State return tax form 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State return tax form 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. State return tax form 2013 gov. State return tax form 2013 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. State return tax form 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State return tax form 2013 gov. State return tax form 2013 Request an Electronic Filing PIN by going to IRS. State return tax form 2013 gov and entering Electronic Filing PIN in the search box. State return tax form 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. State return tax form 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State return tax form 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State return tax form 2013 An employee can answer questions about your tax account or help you set up a payment plan. State return tax form 2013 Before you visit, check the Office Locator on IRS. State return tax form 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State return tax form 2013 If you have a special need, such as a disability, you can request an appointment. State return tax form 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State return tax form 2013 Apply for an Employer Identification Number (EIN). State return tax form 2013 Go to IRS. State return tax form 2013 gov and enter Apply for an EIN in the search box. State return tax form 2013 Read the Internal Revenue Code, regulations, or other official guidance. State return tax form 2013 Read Internal Revenue Bulletins. State return tax form 2013 Sign up to receive local and national tax news and more by email. State return tax form 2013 Just click on “subscriptions” above the search box on IRS. State return tax form 2013 gov and choose from a variety of options. State return tax form 2013 Phone. State return tax form 2013    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State return tax form 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. State return tax form 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State return tax form 2013 gov, or download the IRS2Go app. State return tax form 2013 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. State return tax form 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State return tax form 2013 Most VITA and TCE sites offer free electronic filing. State return tax form 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State return tax form 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State return tax form 2013 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. State return tax form 2013 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. State return tax form 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. State return tax form 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State return tax form 2013 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. State return tax form 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State return tax form 2013 Note, the above information is for our automated hotline. State return tax form 2013 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. State return tax form 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State return tax form 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State return tax form 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. State return tax form 2013 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). State return tax form 2013 You should receive your order within 10 business days. State return tax form 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State return tax form 2013 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. State return tax form 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State return tax form 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State return tax form 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. State return tax form 2013 Walk-in. State return tax form 2013   You can find a selection of forms, publications and services — in-person. State return tax form 2013 Products. State return tax form 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State return tax form 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State return tax form 2013 Services. State return tax form 2013 You can walk in to your local TAC for face-to-face tax help. State return tax form 2013 An employee can answer questions about your tax account or help you set up a payment plan. State return tax form 2013 Before visiting, use the Office Locator tool on IRS. State return tax form 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State return tax form 2013 Mail. State return tax form 2013   You can send your order for forms, instructions, and publications to the address below. State return tax form 2013 You should receive a response within 10 business days after your request is received. State return tax form 2013 Internal Revenue Service 1201 N. State return tax form 2013 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State return tax form 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. State return tax form 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State return tax form 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State return tax form 2013 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. State return tax form 2013 You face (or your business is facing) an immediate threat of adverse action. State return tax form 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State return tax form 2013   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. State return tax form 2013 Here's why we can help: TAS is an independent organization within the IRS. State return tax form 2013 Our advocates know how to work with the IRS. State return tax form 2013 Our services are free and tailored to meet your needs. State return tax form 2013 We have offices in every state, the District of Columbia, and Puerto Rico. State return tax form 2013   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. State return tax form 2013 irs. State return tax form 2013 gov/Advocate, or call us toll-free at 1-877-777-4778. State return tax form 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State return tax form 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State return tax form 2013 Low Income Taxpayer Clinics. State return tax form 2013   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. State return tax form 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State return tax form 2013 Visit www. State return tax form 2013 irs. State return tax form 2013 gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State return tax form 2013 Prev  Up  Next   Home   More Online Publications
Español

Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


Send Us Your Feedback

If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

Back to Top

Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

Back to Top

The State Return Tax Form 2013

State return tax form 2013 35. State return tax form 2013   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. State return tax form 2013 They are: The American opportunity credit, and The lifetime learning credit. State return tax form 2013 The chapter will present an overview of these education credits. State return tax form 2013 To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. State return tax form 2013 Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. State return tax form 2013 For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. State return tax form 2013   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. State return tax form 2013   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. State return tax form 2013 This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. State return tax form 2013 Table 35-1. State return tax form 2013 Comparison of Education Credits Caution. State return tax form 2013 You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. State return tax form 2013   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. State return tax form 2013   There are several differences between these two credits. State return tax form 2013 These differences are summarized in Table 35-1, later. State return tax form 2013 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. State return tax form 2013 The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. State return tax form 2013 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). State return tax form 2013 Academic period. State return tax form 2013   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. State return tax form 2013 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. State return tax form 2013 Eligible educational institution. State return tax form 2013   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. State return tax form 2013 S. State return tax form 2013 Department of Education. State return tax form 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. State return tax form 2013 The educational institution should be able to tell you if it is an eligible educational institution. State return tax form 2013   Certain educational institutions located outside the United States also participate in the U. State return tax form 2013 S. State return tax form 2013 Department of Education's Federal Student Aid (FSA) programs. State return tax form 2013 Who can claim a dependent's expenses. State return tax form 2013   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. State return tax form 2013 Therefore, only that person can claim an education credit for the student. State return tax form 2013 If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. State return tax form 2013 Expenses paid by a third party. State return tax form 2013   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. State return tax form 2013 However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. State return tax form 2013 Therefore, you are treated as having paid expenses that were paid by the third party. State return tax form 2013 For more information and an example see Who Can Claim a Dependent's Expenses in Pub. State return tax form 2013 970, chapter 2 or 3. State return tax form 2013 Who cannot claim a credit. State return tax form 2013   You cannot take an education credit if any of the following apply. State return tax form 2013 You are claimed as a dependent on another person's tax return, such as your parent's return. State return tax form 2013 Your filing status is married filing separately. State return tax form 2013 You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. State return tax form 2013 Your MAGI is one of the following. State return tax form 2013 American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). State return tax form 2013 Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . State return tax form 2013   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. State return tax form 2013 However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. State return tax form 2013 For details, see Pub. State return tax form 2013 970. State return tax form 2013    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. State return tax form 2013 The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. State return tax form 2013 However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. State return tax form 2013 You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. State return tax form 2013 See Pub. State return tax form 2013 970 for information on other education benefits. State return tax form 2013 Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. State return tax form 2013 It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. State return tax form 2013 For course-related books, supplies, and equipment, only certain expenses qualify. State return tax form 2013 American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. State return tax form 2013 Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. State return tax form 2013 Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. State return tax form 2013 However, fees for personal expenses (described below) are never qualified education expenses. State return tax form 2013 Qualified education expenses for either credit do not include amounts paid for: Personal expenses. State return tax form 2013 This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. State return tax form 2013 Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. State return tax form 2013 You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). State return tax form 2013 However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). State return tax form 2013 In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. State return tax form 2013 Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. State return tax form 2013 Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. State return tax form 2013 If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. State return tax form 2013 Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. State return tax form 2013 See Adjustments to Qualified Education Expenses, later. State return tax form 2013 Prepaid Expenses. State return tax form 2013   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. State return tax form 2013 See Academic period , earlier. State return tax form 2013 For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). State return tax form 2013    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). State return tax form 2013 Paid with borrowed funds. State return tax form 2013   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. State return tax form 2013 Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. State return tax form 2013 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. State return tax form 2013 Student withdraws from class(es). State return tax form 2013   You can claim an education credit for qualified education expenses not refunded when a student withdraws. State return tax form 2013 No Double Benefit Allowed You cannot do any of the following. State return tax form 2013 Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. State return tax form 2013 Claim more than one education credit based on the same qualified education expenses. State return tax form 2013 Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). State return tax form 2013 Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. State return tax form 2013 See Adjustments to Qualified Education Expenses, next. State return tax form 2013 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. State return tax form 2013 The result is the amount of adjusted qualified education expenses for each student. State return tax form 2013 Tax-free educational assistance. State return tax form 2013   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. State return tax form 2013 See Academic period , earlier. State return tax form 2013      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. State return tax form 2013 970), The tax-free part of Pell grants (see chapter 1 of Pub. State return tax form 2013 970), The tax-free part of employer-provided educational assistance (see Pub. State return tax form 2013 970), Veterans' educational assistance (see chapter 1 of Pub. State return tax form 2013 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. State return tax form 2013 Generally, any scholarship or fellowship is treated as tax-free educational assistance. State return tax form 2013 However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. State return tax form 2013 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. State return tax form 2013 970, chapter 1. State return tax form 2013 You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. State return tax form 2013 For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. State return tax form 2013 970. State return tax form 2013 Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. State return tax form 2013 This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). State return tax form 2013 If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. State return tax form 2013 If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. State return tax form 2013 Refunds. State return tax form 2013   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. State return tax form 2013 Some tax-free educational assistance received after 2013 may be treated as a refund. State return tax form 2013 See Tax-free educational assistance, earlier. State return tax form 2013 Refunds received in 2013. State return tax form 2013   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. State return tax form 2013 Refunds received after 2013 but before your income tax return is filed. State return tax form 2013   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. State return tax form 2013 Refunds received after 2013 and after your income tax return is filed. State return tax form 2013   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. State return tax form 2013 See Credit recapture, next. State return tax form 2013 Credit recapture. State return tax form 2013    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. State return tax form 2013 You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. State return tax form 2013 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). State return tax form 2013 Include that amount as an additional tax for the year the refund or tax-free assistance was received. State return tax form 2013 Example. State return tax form 2013    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. State return tax form 2013 You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . State return tax form 2013 20). State return tax form 2013 You claimed no other tax credits. State return tax form 2013 After you filed your return, your child withdrew from two courses and you received a refund of $1,400. State return tax form 2013 You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). State return tax form 2013 The refigured credit is $1,320 and your tax liability increased by $280. State return tax form 2013 You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. State return tax form 2013 See the instructions for your 2014 income tax return to determine where to include this tax. State return tax form 2013 If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. State return tax form 2013 Amounts that do not reduce qualified education expenses. State return tax form 2013   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. State return tax form 2013   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. State return tax form 2013 The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. State return tax form 2013 970. State return tax form 2013 The use of the money is not restricted. State return tax form 2013   For examples, see chapter 2 in Pub. State return tax form 2013 970. State return tax form 2013 Figure 35-A. State return tax form 2013 Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. State return tax form 2013 Please click the link to view the image. State return tax form 2013 Figure 35-A. State return tax form 2013 Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications