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1040ez 2010 File Online

2012 Tax Return BookletFree Amended Tax Return OnlineLast Day To File Taxes 20141040 Ez 2011Volunteer Income Tax Assistance ProgramFederal Tax AmendmentIrs Free File Using Form 1040 EzHow Do I File Taxes For 2011Compare State Income TaxesHow To Amend A Tax Return 2012Where Can I File 2009 Taxes Online For FreeFederal Tax Forms 1040ezTaxact 2011 Deluxe Federal Edition DownloadFree Tax FormFree Irs Tax FilingFree Ez FormHow To File A 1040ez OnlineFile My 2011 Tax ReturnIt 1040ezE File 1040ez FreeTax Filing 2011Efile2012 Taxes Free Online2011 Tax TablesFree State Tax ReturnFree Tax Filing 2011College Student Filing TaxesTaxslayer ComIrs Amendment FormsPrint 1040ez Federal Tax FormI Need To Print A Free 1040x Form1040x Tax Return1040x Tax Form 2012Irs Gov 1040x InstructionsTurbotax 2008Free State Tax Filing Turbotax CodeRefile Taxes 2012Filing State Tax ReturnAmending 2010 Tax ReturnAmending Your Taxes

1040ez 2010 File Online

1040ez 2010 file online Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 1040ez 2010 file online Ordering forms and publications. 1040ez 2010 file online Tax questions. 1040ez 2010 file online 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. 1040ez 2010 file online irs. 1040ez 2010 file online gov/pub970. 1040ez 2010 file online What's New Lifetime learning credit. 1040ez 2010 file online  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). 1040ez 2010 file online You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 1040ez 2010 file online This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 1040ez 2010 file online For more information, see chapter 3, Lifetime Learning Credit . 1040ez 2010 file online Business deduction for work-related education. 1040ez 2010 file online  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. 1040ez 2010 file online 5 cents per mile. 1040ez 2010 file online See chapter 12, Business Deduction for Work-Related Education , for more information. 1040ez 2010 file online Reminders Form 1098-T, Tuition Statement. 1040ez 2010 file online  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. 1040ez 2010 file online In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 1040ez 2010 file online 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. 1040ez 2010 file online 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. 1040ez 2010 file online 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. 1040ez 2010 file online 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. 1040ez 2010 file online Hope Scholarship Credit. 1040ez 2010 file online  For 2013, the Hope Scholarship Credit is not available. 1040ez 2010 file online However, you may be able to claim an American opportunity or lifetime learning credit. 1040ez 2010 file online See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 1040ez 2010 file online Estimated tax payments. 1040ez 2010 file online  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. 1040ez 2010 file online For more information, see Publication 505, Tax Withholding and Estimated Tax. 1040ez 2010 file online Photographs of missing children. 1040ez 2010 file online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2010 file online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2010 file online 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. 1040ez 2010 file online 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. 1040ez 2010 file online Most benefits apply only to higher education. 1040ez 2010 file online What is in this publication. 1040ez 2010 file online    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 1040ez 2010 file online   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 1040ez 2010 file online These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 1040ez 2010 file online    Ten other types of benefits are explained in chapters 4 through 12. 1040ez 2010 file online 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. 1040ez 2010 file online Note. 1040ez 2010 file online You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 1040ez 2010 file online Comparison table. 1040ez 2010 file online   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. 1040ez 2010 file online This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 1040ez 2010 file online 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. 1040ez 2010 file online If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 1040ez 2010 file online Analyzing your tax withholding. 1040ez 2010 file online   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 1040ez 2010 file online Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 1040ez 2010 file online See Publication 919, How Do I Adjust My Tax Withholding, for more information. 1040ez 2010 file online Glossary. 1040ez 2010 file online   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. 1040ez 2010 file online Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 1040ez 2010 file online   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. 1040ez 2010 file online 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. 1040ez 2010 file online   Many of the terms used in the publication are defined in the glossary near the end of the publication. 1040ez 2010 file online 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. 1040ez 2010 file online Comments and suggestions. 1040ez 2010 file online   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2010 file online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2010 file online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2010 file online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2010 file online   You can send your comments from www. 1040ez 2010 file online irs. 1040ez 2010 file online gov/formspubs/. 1040ez 2010 file online Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez 2010 file online   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. 1040ez 2010 file online Ordering forms and publications. 1040ez 2010 file online   Visit www. 1040ez 2010 file online irs. 1040ez 2010 file online 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. 1040ez 2010 file online Internal Revenue Service 1201 N. 1040ez 2010 file online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2010 file online   If you have a tax question, check the information available on IRS. 1040ez 2010 file online gov or call 1-800-829-1040. 1040ez 2010 file online We cannot answer tax questions sent to either of the above addresses. 1040ez 2010 file online 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. 1040ez 2010 file online S. 1040ez 2010 file online Individual Income Tax Return 1040A U. 1040ez 2010 file online S. 1040ez 2010 file online Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 1040ez 2010 file online S. 1040ez 2010 file online Nonresident Alien Income Tax Return 1040NR-EZ U. 1040ez 2010 file online S. 1040ez 2010 file online 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. 1040ez 2010 file online S. 1040ez 2010 file online 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. 1040ez 2010 file online Prev  Up  Next   Home   More Online Publications
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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The 1040ez 2010 File Online

1040ez 2010 file online 10. 1040ez 2010 file online   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. 1040ez 2010 file online Eligible educational institution. 1040ez 2010 file online Dependent for whom you claim an exemption. 1040ez 2010 file online MAGI when using Form 1040A. 1040ez 2010 file online MAGI when using Form 1040. 1040ez 2010 file online Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. 1040ez 2010 file online S. 1040ez 2010 file online savings bonds. 1040ez 2010 file online If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. 1040ez 2010 file online However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. 1040ez 2010 file online Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. 1040ez 2010 file online S. 1040ez 2010 file online savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. 1040ez 2010 file online You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. 1040ez 2010 file online Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. 1040ez 2010 file online Your filing status is not married filing separately. 1040ez 2010 file online Qualified U. 1040ez 2010 file online S. 1040ez 2010 file online savings bonds. 1040ez 2010 file online   A qualified U. 1040ez 2010 file online S. 1040ez 2010 file online savings bond is a series EE bond issued after 1989 or a series I bond. 1040ez 2010 file online The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). 1040ez 2010 file online   The owner must be at least 24 years old before the bond's issue date. 1040ez 2010 file online The issue date is printed on the front of the savings bond. 1040ez 2010 file online    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). 1040ez 2010 file online Qualified education expenses. 1040ez 2010 file online   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. 1040ez 2010 file online Tuition and fees required to enroll at or attend an eligible educational institution. 1040ez 2010 file online Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 1040ez 2010 file online Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). 1040ez 2010 file online Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). 1040ez 2010 file online Adjusted qualified education expenses. 1040ez 2010 file online   You must reduce your qualified education expenses by all of the following tax-free benefits. 1040ez 2010 file online Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). 1040ez 2010 file online Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). 1040ez 2010 file online Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). 1040ez 2010 file online Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). 1040ez 2010 file online Any expenses used in figuring the American opportunity and lifetime learning credits. 1040ez 2010 file online See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. 1040ez 2010 file online Eligible educational institution. 1040ez 2010 file online   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. 1040ez 2010 file online S. 1040ez 2010 file online Department of Education. 1040ez 2010 file online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040ez 2010 file online The educational institution should be able to tell you if it is an eligible educational institution. 1040ez 2010 file online   Certain educational institutions located outside the United States also participate in the U. 1040ez 2010 file online S. 1040ez 2010 file online Department of Education's Federal Student Aid (FSA) programs. 1040ez 2010 file online Dependent for whom you claim an exemption. 1040ez 2010 file online   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. 1040ez 2010 file online Modified adjusted gross income (MAGI). 1040ez 2010 file online   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. 1040ez 2010 file online However, as discussed below, there may be other modifications. 1040ez 2010 file online MAGI when using Form 1040A. 1040ez 2010 file online   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). 1040ez 2010 file online MAGI when using Form 1040. 1040ez 2010 file online   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 1040ez 2010 file online    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. 1040ez 2010 file online If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. 1040ez 2010 file online Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. 1040ez 2010 file online Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). 1040ez 2010 file online    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. 1040ez 2010 file online Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. 1040ez 2010 file online See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. 1040ez 2010 file online Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. 1040ez 2010 file online However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. 1040ez 2010 file online To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. 1040ez 2010 file online The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. 1040ez 2010 file online The denominator (bottom part) of the fraction is the total proceeds you received during the year. 1040ez 2010 file online Example. 1040ez 2010 file online In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. 1040ez 2010 file online S. 1040ez 2010 file online savings bond. 1040ez 2010 file online They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. 1040ez 2010 file online In 2013, they paid $7,650 of their daughter's college tuition. 1040ez 2010 file online They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. 1040ez 2010 file online Their MAGI for 2013 was $80,000. 1040ez 2010 file online   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. 1040ez 2010 file online They must pay tax on the remaining $450 ($3,000 − $2,550) interest. 1040ez 2010 file online Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. 1040ez 2010 file online Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. 1040ez 2010 file online Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. 1040ez 2010 file online Attach Form 8815 to your tax return. 1040ez 2010 file online Prev  Up  Next   Home   More Online Publications