Get Your Tax Refund
File your Federal Taxes for
Free with TurboTax Federal FREE Edition
FREE to Prepare + FREE to Print + FREE to E-file
- 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.
StatetaxformsFiling Late Taxes For 2011Vita Tax2011 Amended Tax Return FormHow To File Taxes For 2009Free Tax Filing For Military1040x Amended Tax FormInternal Revenue Tax Forms 2010Federal Free State TaxEz 1040 FormFreefile Irs GovHow To File State Taxes Online Free1040 X FormI Need To File 2011 Tax ReturnFree H&r Block MilitaryH And R Block E File2011 Taxact Deluxe Unlock CodeHow To File 2011 Taxes In 2013Amend Tax Return OnlineIrs Form 1040x 2012Free E File Tax ExtensionE File 2012Tax Forms 1040ez 2014Federal Tax Forms 2012 1040How To File 2009 Taxes In 20132010 1040 Tax FormState Income Tax FilingDo State Taxes Online FreeTax EzFile Free 2012 Tax ReturnWww Irs GovlefileI Didn T File My 2011 TaxesHow To Do A Amended Tax Return140 Ez FormCollege Student TaxesRi 1040nrFree Tax PreparationHow To Amend A Tax Return With Turbotax2012 Amended 1040xFull Time StudentCan You File Taxes On Unemployment
StatetaxformsStatetaxforms Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Statetaxforms Ordering forms and publications. Statetaxforms Tax questions. Statetaxforms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Statetaxforms irs. Statetaxforms gov/pub970. Statetaxforms What's New Lifetime learning credit. Statetaxforms For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Statetaxforms You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Statetaxforms This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Statetaxforms For more information, see chapter 3, Lifetime Learning Credit . Statetaxforms Business deduction for work-related education. Statetaxforms For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Statetaxforms 5 cents per mile. Statetaxforms See chapter 12, Business Deduction for Work-Related Education , for more information. Statetaxforms Reminders Form 1098-T, Tuition Statement. Statetaxforms When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Statetaxforms In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Statetaxforms An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Statetaxforms However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Statetaxforms In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Statetaxforms The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Statetaxforms Hope Scholarship Credit. Statetaxforms For 2013, the Hope Scholarship Credit is not available. Statetaxforms However, you may be able to claim an American opportunity or lifetime learning credit. Statetaxforms See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Statetaxforms Estimated tax payments. Statetaxforms If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Statetaxforms For more information, see Publication 505, Tax Withholding and Estimated Tax. Statetaxforms Photographs of missing children. Statetaxforms The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Statetaxforms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Statetaxforms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Statetaxforms Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Statetaxforms Most benefits apply only to higher education. Statetaxforms What is in this publication. Statetaxforms Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Statetaxforms Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Statetaxforms These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Statetaxforms Ten other types of benefits are explained in chapters 4 through 12. Statetaxforms These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Statetaxforms Note. Statetaxforms You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Statetaxforms Comparison table. Statetaxforms Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Statetaxforms This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Statetaxforms When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Statetaxforms If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Statetaxforms Analyzing your tax withholding. Statetaxforms After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Statetaxforms Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Statetaxforms See Publication 919, How Do I Adjust My Tax Withholding, for more information. Statetaxforms Glossary. Statetaxforms In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Statetaxforms Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Statetaxforms Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Statetaxforms For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Statetaxforms Many of the terms used in the publication are defined in the glossary near the end of the publication. Statetaxforms The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Statetaxforms Comments and suggestions. Statetaxforms We welcome your comments about this publication and your suggestions for future editions. Statetaxforms You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Statetaxforms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Statetaxforms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Statetaxforms You can send your comments from www. Statetaxforms irs. Statetaxforms gov/formspubs/. Statetaxforms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Statetaxforms Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Statetaxforms Ordering forms and publications. Statetaxforms Visit www. Statetaxforms irs. Statetaxforms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Statetaxforms Internal Revenue Service 1201 N. Statetaxforms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Statetaxforms If you have a tax question, check the information available on IRS. Statetaxforms gov or call 1-800-829-1040. Statetaxforms We cannot answer tax questions sent to either of the above addresses. Statetaxforms Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Statetaxforms S. Statetaxforms Individual Income Tax Return 1040A U. Statetaxforms S. Statetaxforms Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Statetaxforms S. Statetaxforms Nonresident Alien Income Tax Return 1040NR-EZ U. Statetaxforms S. Statetaxforms Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Statetaxforms S. Statetaxforms Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Statetaxforms Prev Up Next Home More Online Publications
Frequently Asked Questions About USA.gov
Common questions asked about USA.gov: our mission, using our logo, linking to us and more.
What is USA.gov?
USA.gov is an easy-to-search, free-access website designed to give you a centralized place to find information from U.S. local, state, and federal government agency websites. It's government made easy!
How do I get permission to establish a link to USA.gov from my website?
USA.gov is the official web portal for the U.S. government. It is a public domain website, which means you may link to USA.gov at no cost. In fact, there are more than 5 million direct links to USA.gov. We provide all official U.S. government transactions, services, and information from one convenient location.
We ask that when you link to www.USA.gov, you do it in an appropriate context, as a service to your customers when they need to find official U.S. government information and services.
We encourage you to use our logo. You may download the USA.gov logo in various sizes and formats.
When can I use the USA.gov logo?
The USA.gov logo is the official registered trademark for the U.S. government's web portal. The USA.gov logo may only be used to link to the USA.gov website. Placement of the USA.gov logo is to be used only as a marker to the USA.gov home page and not as a form of endorsement or approval from USA.gov, the Federal Citizen Information Center, or the U.S. General Services Administration. If you would like to place our logo on your site to link to USA.gov, you may download the USA.gov logo in various sizes and formats.
Where can I find a USA.gov graphic to use on my website?
USA.gov is a public domain website, which means you may link to USA.gov at no cost. You'll find USA.gov logo graphics on our Link to Us page.
What is the objective of USA.gov?
USA.gov's objective is to provide a free service, enabling the global community to easily and rapidly find U.S. government information that has been posted on the Internet. It offers a powerful search engine and an index of web-accessible government information and services to help you find what you need.
How do I contact the people who manage USA.gov?
Why create USA.gov?
USA.gov was created to save you time and take advantage of the simplicity and efficiency of the Internet. Most of the information you can find here has been on the web for a long time, but if you didn't know what you were looking for, or where to look, you couldn't find the answer to your question. Here you can find out which government office can address your concerns, and find direct links to relevant information and services.
What about privacy? Does the government know what I use USA.gov to look for?
How can I find more government FAQ's
USA.gov provides access to frequently asked questions across government.