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1040ez 2011 Form Pdf

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1040ez 2011 Form Pdf

1040ez 2011 form pdf 3. 1040ez 2011 form pdf   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. 1040ez 2011 form pdf They are the American opportunity credit and the lifetime learning credit. 1040ez 2011 form pdf This chapter discusses the lifetime learning credit. 1040ez 2011 form pdf The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . 1040ez 2011 form pdf This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. 1040ez 2011 form pdf What is the tax benefit of the lifetime learning credit. 1040ez 2011 form pdf   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. 1040ez 2011 form pdf There is no limit on the number of years the lifetime learning credit can be claimed for each student. 1040ez 2011 form pdf   A tax credit reduces the amount of income tax you may have to pay. 1040ez 2011 form pdf Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. 1040ez 2011 form pdf The lifetime learning credit is a nonrefundable credit. 1040ez 2011 form pdf This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. 1040ez 2011 form pdf   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. 1040ez 2011 form pdf Can you claim more than one education credit this year. 1040ez 2011 form pdf   For each student, you can elect for any year only one of the credits. 1040ez 2011 form pdf For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. 1040ez 2011 form pdf   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. 1040ez 2011 form pdf   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf Differences between the American opportunity and lifetime learning credits. 1040ez 2011 form pdf   There are several differences between these two credits. 1040ez 2011 form pdf For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. 1040ez 2011 form pdf However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. 1040ez 2011 form pdf The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. 1040ez 2011 form pdf Overview of the lifetime learning credit. 1040ez 2011 form pdf   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. 1040ez 2011 form pdf The details are discussed in this chapter. 1040ez 2011 form pdf Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. 1040ez 2011 form pdf Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. 1040ez 2011 form pdf You pay qualified education expenses of higher education. 1040ez 2011 form pdf You pay the education expenses for an eligible student. 1040ez 2011 form pdf The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. 1040ez 2011 form pdf Table 3-1. 1040ez 2011 form pdf Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses 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 Note. 1040ez 2011 form pdf Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. 1040ez 2011 form pdf “Qualified education expenses” are defined later under Qualified Education Expenses . 1040ez 2011 form pdf “Eligible students” are defined later under Who Is an Eligible Student . 1040ez 2011 form pdf A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . 1040ez 2011 form pdf You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. 1040ez 2011 form pdf Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. 1040ez 2011 form pdf Your filing status is married filing separately. 1040ez 2011 form pdf You are listed as a dependent on another person's tax return (such as your parents'). 1040ez 2011 form pdf See Who Can Claim a Dependent's Expenses , later. 1040ez 2011 form pdf Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). 1040ez 2011 form pdf MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . 1040ez 2011 form pdf You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. 1040ez 2011 form pdf More information on nonresident aliens can be found in Publication 519. 1040ez 2011 form pdf You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. 1040ez 2011 form pdf What Expenses Qualify The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. 1040ez 2011 form pdf Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. 1040ez 2011 form pdf 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 credit. 1040ez 2011 form pdf Academic period. 1040ez 2011 form pdf   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. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf Paid with borrowed funds. 1040ez 2011 form pdf   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. 1040ez 2011 form pdf You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. 1040ez 2011 form pdf Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. 1040ez 2011 form pdf Student withdraws from class(es). 1040ez 2011 form pdf   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. 1040ez 2011 form pdf Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. 1040ez 2011 form pdf The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. 1040ez 2011 form pdf Eligible educational institution. 1040ez 2011 form pdf   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 2011 form pdf S. 1040ez 2011 form pdf Department of Education. 1040ez 2011 form pdf It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040ez 2011 form pdf The educational institution should be able to tell you if it is an eligible educational institution. 1040ez 2011 form pdf   Certain educational institutions located outside the United States also participate in the U. 1040ez 2011 form pdf S. 1040ez 2011 form pdf Department of Education's Federal Student Aid (FSA) programs. 1040ez 2011 form pdf Related expenses. 1040ez 2011 form pdf   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. 1040ez 2011 form pdf Prepaid expenses. 1040ez 2011 form pdf   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. 1040ez 2011 form pdf See Academic period , earlier. 1040ez 2011 form pdf For example, 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). 1040ez 2011 form pdf 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). 1040ez 2011 form pdf In the following examples, assume that each student is an eligible student at an eligible educational institution. 1040ez 2011 form pdf Example 1. 1040ez 2011 form pdf   Jackson is a sophomore in University V's degree program in dentistry. 1040ez 2011 form pdf This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. 1040ez 2011 form pdf Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. 1040ez 2011 form pdf Example 2. 1040ez 2011 form pdf   Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. 1040ez 2011 form pdf The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. 1040ez 2011 form pdf Charles bought his books from a friend, so what he paid for them is not a qualified education expense. 1040ez 2011 form pdf Donna bought hers at College W's bookstore. 1040ez 2011 form pdf Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. 1040ez 2011 form pdf Example 3. 1040ez 2011 form pdf   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 1040ez 2011 form pdf This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. 1040ez 2011 form pdf No portion of the fee covers personal expenses. 1040ez 2011 form pdf Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. 1040ez 2011 form pdf Therefore, it is a qualified expense. 1040ez 2011 form pdf No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. 1040ez 2011 form pdf Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. 1040ez 2011 form pdf Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. 1040ez 2011 form pdf Claim a lifetime learning 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). 1040ez 2011 form pdf See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. 1040ez 2011 form pdf Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. 1040ez 2011 form pdf See Adjustments to Qualified Education Expenses, next. 1040ez 2011 form pdf This image is too large to be displayed in the current screen. 1040ez 2011 form pdf Please click the link to view the image. 1040ez 2011 form pdf Figure 3-1 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 1040ez 2011 form pdf The result is the amount of adjusted qualified education expenses for each student. 1040ez 2011 form pdf Tax-free educational assistance. 1040ez 2011 form pdf   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. 1040ez 2011 form pdf See Academic period , earlier. 1040ez 2011 form pdf   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 1040ez 2011 form pdf 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). 1040ez 2011 form pdf   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. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf   Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040ez 2011 form pdf Generally, any scholarship or fellowship is treated as tax free. 1040ez 2011 form pdf However, a scholarship or fellowship is not treated as tax free 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 of the following is true. 1040ez 2011 form pdf 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez 2011 form pdf 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez 2011 form pdf 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 it is received. 1040ez 2011 form pdf For examples, see Coordination with Pell grants and other scholarships, later. 1040ez 2011 form pdf Refunds. 1040ez 2011 form pdf   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. 1040ez 2011 form pdf Some tax-free educational assistance received after 2013 may be treated as a refund. 1040ez 2011 form pdf See Tax-free educational assistance , earlier. 1040ez 2011 form pdf Refunds received in 2013. 1040ez 2011 form pdf   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 1040ez 2011 form pdf Refunds received after 2013 but before your income tax return is filed. 1040ez 2011 form pdf   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. 1040ez 2011 form pdf Refunds received after 2013 and after your income tax return is filed. 1040ez 2011 form pdf   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. 1040ez 2011 form pdf See Credit recapture, next. 1040ez 2011 form pdf Credit recapture. 1040ez 2011 form pdf    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. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf 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). 1040ez 2011 form pdf Include that amount as an additional tax for the year the refund or tax-free assistance was received. 1040ez 2011 form pdf Example. 1040ez 2011 form pdf   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. 1040ez 2011 form pdf You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. 1040ez 2011 form pdf You claimed no other tax credits. 1040ez 2011 form pdf After you filed your return, your child withdrew from two courses and you received a refund of $2,900. 1040ez 2011 form pdf You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. 1040ez 2011 form pdf The refigured credit is $1,280 and your tax liability increased by $580. 1040ez 2011 form pdf See instructions for your 2014 income tax return to determine where to include this tax. 1040ez 2011 form pdf If you 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. 1040ez 2011 form pdf Amounts that do not reduce qualified education expenses. 1040ez 2011 form pdf   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. 1040ez 2011 form pdf   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. 1040ez 2011 form pdf 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 Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez 2011 form pdf The use of the money is not restricted. 1040ez 2011 form pdf For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. 1040ez 2011 form pdf Coordination with Pell grants and other scholarships. 1040ez 2011 form pdf   In some cases, you may be able to reduce your tax liability by including scholarships in income. 1040ez 2011 form pdf If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. 1040ez 2011 form pdf The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. 1040ez 2011 form pdf Example 1—No scholarship. 1040ez 2011 form pdf Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. 1040ez 2011 form pdf Her AGI and her MAGI, for purposes of the credit, are $27,000. 1040ez 2011 form pdf Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. 1040ez 2011 form pdf She claims no credits other than the lifetime learning credit. 1040ez 2011 form pdf In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. 1040ez 2011 form pdf Judy and the college meet all requirements for the lifetime learning tax credit. 1040ez 2011 form pdf She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. 1040ez 2011 form pdf She claims a $900 lifetime learning credit and her tax after credits is $1,256. 1040ez 2011 form pdf Example 2—Scholarship excluded from income. 1040ez 2011 form pdf The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. 1040ez 2011 form pdf Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. 1040ez 2011 form pdf If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. 1040ez 2011 form pdf Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. 1040ez 2011 form pdf Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. 1040ez 2011 form pdf Example 3—Scholarship included in income. 1040ez 2011 form pdf The facts are the same as in Example 2—Scholarship excluded from income. 1040ez 2011 form pdf If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. 1040ez 2011 form pdf Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. 1040ez 2011 form pdf She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. 1040ez 2011 form pdf Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. 1040ez 2011 form pdf Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. 1040ez 2011 form pdf This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 1040ez 2011 form pdf Sports, games, hobbies, and noncredit courses. 1040ez 2011 form pdf   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. 1040ez 2011 form pdf However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. 1040ez 2011 form pdf Comprehensive or bundled fees. 1040ez 2011 form pdf   Some eligible educational institutions combine all of their fees for an academic period into one amount. 1040ez 2011 form pdf If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. 1040ez 2011 form pdf The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. 1040ez 2011 form pdf See Figuring the Credit , later, for more information about Form 1098-T. 1040ez 2011 form pdf Who Is an Eligible Student For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). 1040ez 2011 form pdf Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. 1040ez 2011 form pdf For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. 1040ez 2011 form pdf You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. 1040ez 2011 form pdf IF you. 1040ez 2011 form pdf . 1040ez 2011 form pdf . 1040ez 2011 form pdf THEN only. 1040ez 2011 form pdf . 1040ez 2011 form pdf . 1040ez 2011 form pdf claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. 1040ez 2011 form pdf The dependent cannot claim the credit. 1040ez 2011 form pdf do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. 1040ez 2011 form pdf You cannot claim the credit based on this dependent's expenses. 1040ez 2011 form pdf Expenses paid by dependent. 1040ez 2011 form pdf   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. 1040ez 2011 form pdf Include these expenses when figuring the amount of your lifetime learning credit. 1040ez 2011 form pdf    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. 1040ez 2011 form pdf Expenses paid by you. 1040ez 2011 form pdf   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. 1040ez 2011 form pdf If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. 1040ez 2011 form pdf Expenses paid by others. 1040ez 2011 form pdf   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. 1040ez 2011 form pdf In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. 1040ez 2011 form pdf If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. 1040ez 2011 form pdf Example. 1040ez 2011 form pdf In 2013, Ms. 1040ez 2011 form pdf Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. 1040ez 2011 form pdf For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. 1040ez 2011 form pdf Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. 1040ez 2011 form pdf If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. 1040ez 2011 form pdf If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. 1040ez 2011 form pdf Tuition reduction. 1040ez 2011 form pdf   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. 1040ez 2011 form pdf If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. 1040ez 2011 form pdf For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez 2011 form pdf Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. 1040ez 2011 form pdf The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). 1040ez 2011 form pdf However, that amount may be reduced based on your MAGI. 1040ez 2011 form pdf See Effect of the Amount of Your Income on the Amount of Your Credit , later. 1040ez 2011 form pdf Example. 1040ez 2011 form pdf Bruce and Toni Harper are married and file a joint tax return. 1040ez 2011 form pdf For 2013, their MAGI is $75,000. 1040ez 2011 form pdf Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. 1040ez 2011 form pdf She already has a bachelor's degree in history and wants to become a nurse. 1040ez 2011 form pdf In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. 1040ez 2011 form pdf Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. 1040ez 2011 form pdf Form 1098-T. 1040ez 2011 form pdf   To help you figure your lifetime learning credit, the student should receive Form 1098-T. 1040ez 2011 form pdf Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. 1040ez 2011 form pdf An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. 1040ez 2011 form pdf However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. 1040ez 2011 form pdf When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. 1040ez 2011 form pdf   In addition, Form 1098-T should give 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 2011 form pdf    The eligible educational institution may ask for a completed Form W-9S, or similar statement to obtain the student's name, address, and taxpayer identification number. 1040ez 2011 form pdf Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 1040ez 2011 form pdf You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 1040ez 2011 form pdf Modified adjusted gross income (MAGI). 1040ez 2011 form pdf   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. 1040ez 2011 form pdf MAGI when using Form 1040A. 1040ez 2011 form pdf   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. 1040ez 2011 form pdf MAGI when using Form 1040. 1040ez 2011 form pdf   If you file Form 1040, your MAGI is the AGI on line 38 of that form, 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, and Exclusion of income by bona fide residents of Puerto Rico. 1040ez 2011 form pdf You can use Worksheet 3-1 to figure your MAGI. 1040ez 2011 form pdf Worksheet 3-1. 1040ez 2011 form pdf MAGI for the Lifetime Learning Credit 1. 1040ez 2011 form pdf Enter your adjusted gross income  (Form 1040, line 38)   1. 1040ez 2011 form pdf   2. 1040ez 2011 form pdf Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. 1040ez 2011 form pdf       3. 1040ez 2011 form pdf Enter your foreign housing deduction (Form 2555, line 50)   3. 1040ez 2011 form pdf       4. 1040ez 2011 form pdf Enter the amount of income from Puerto Rico you are excluding   4. 1040ez 2011 form pdf       5. 1040ez 2011 form pdf Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. 1040ez 2011 form pdf       6. 1040ez 2011 form pdf Add the amounts on lines 2, 3, 4, and 5   6. 1040ez 2011 form pdf   7. 1040ez 2011 form pdf Add the amounts on lines 1 and 6. 1040ez 2011 form pdf  This is your modified adjusted  gross income. 1040ez 2011 form pdf Enter this amount  on Form 8863, line 14   7. 1040ez 2011 form pdf   Phaseout. 1040ez 2011 form pdf   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. 1040ez 2011 form pdf The same method is shown in the following example. 1040ez 2011 form pdf Example. 1040ez 2011 form pdf You are filing a joint return with a MAGI of $112,000. 1040ez 2011 form pdf In 2013, you paid $6,600 of qualified education expenses. 1040ez 2011 form pdf You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). 1040ez 2011 form pdf The result is a $1,320 (20% x $6,600) tentative credit. 1040ez 2011 form pdf Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. 1040ez 2011 form pdf The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. 1040ez 2011 form pdf The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). 1040ez 2011 form pdf The result is the amount of your phased out (reduced) lifetime learning credit ($990). 1040ez 2011 form pdf   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. 1040ez 2011 form pdf Enter the credit on Form 1040, line 49, or Form 1040A, line 31. 1040ez 2011 form pdf Note. 1040ez 2011 form pdf In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. 1040ez 2011 form pdf Prev  Up  Next   Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The 1040ez 2011 Form Pdf

1040ez 2011 form pdf 16. 1040ez 2011 form pdf   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 1040ez 2011 form pdf Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040ez 2011 form pdf Free help with your tax return. 1040ez 2011 form pdf   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez 2011 form pdf The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040ez 2011 form pdf The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez 2011 form pdf To find the nearest VITA or TCE site, visit IRS. 1040ez 2011 form pdf gov or call 1-800-906-9887. 1040ez 2011 form pdf   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez 2011 form pdf To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez 2011 form pdf aarp. 1040ez 2011 form pdf org/money/taxaide or call 1-888-227-7669. 1040ez 2011 form pdf   For more information on these programs, go to IRS. 1040ez 2011 form pdf gov and enter “VITA” in the search box. 1040ez 2011 form pdf Internet. 1040ez 2011 form pdf IRS. 1040ez 2011 form pdf gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040ez 2011 form pdf Apply for an Employer Identification Number (EIN). 1040ez 2011 form pdf Go to IRS. 1040ez 2011 form pdf gov and enter Apply for an EIN in the search box. 1040ez 2011 form pdf Request an Electronic Filing PIN by going to IRS. 1040ez 2011 form pdf gov and entering Electronic Filing PIN in the search box. 1040ez 2011 form pdf Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040ez 2011 form pdf gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2011 form pdf If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez 2011 form pdf Checking the status of your amended return. 1040ez 2011 form pdf Go to IRS. 1040ez 2011 form pdf gov and enter Where's My Amended Return in the search box. 1040ez 2011 form pdf Download forms, instructions, and publications, including some accessible versions. 1040ez 2011 form pdf Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040ez 2011 form pdf gov or IRS2Go. 1040ez 2011 form pdf Tax return and tax account transcripts are generally available for the current year and past three years. 1040ez 2011 form pdf Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez 2011 form pdf gov. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez 2011 form pdf gov. 1040ez 2011 form pdf Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040ez 2011 form pdf gov or IRS2Go. 1040ez 2011 form pdf Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040ez 2011 form pdf An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040ez 2011 form pdf Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040ez 2011 form pdf If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040ez 2011 form pdf Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez 2011 form pdf Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040ez 2011 form pdf gov. 1040ez 2011 form pdf Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez 2011 form pdf The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez 2011 form pdf Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2011 form pdf AARP offers the Tax-Aide counseling program as part of the TCE program. 1040ez 2011 form pdf Visit AARP's website to find the nearest Tax-Aide location. 1040ez 2011 form pdf Research your tax questions. 1040ez 2011 form pdf Search publications and instructions by topic or keyword. 1040ez 2011 form pdf Read the Internal Revenue Code, regulations, or other official guidance. 1040ez 2011 form pdf Read Internal Revenue Bulletins. 1040ez 2011 form pdf Sign up to receive local and national tax news by email. 1040ez 2011 form pdf Phone. 1040ez 2011 form pdf You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez 2011 form pdf Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040ez 2011 form pdf Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. 1040ez 2011 form pdf Call to locate the nearest volunteer help site, 1-800-906-9887. 1040ez 2011 form pdf Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez 2011 form pdf The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez 2011 form pdf Most VITA and TCE sites offer free electronic filing. 1040ez 2011 form pdf Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2011 form pdf Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez 2011 form pdf Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040ez 2011 form pdf The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040ez 2011 form pdf If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez 2011 form pdf Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez 2011 form pdf Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2011 form pdf Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez 2011 form pdf Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez 2011 form pdf Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040ez 2011 form pdf You should receive your order within 10 business days. 1040ez 2011 form pdf Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040ez 2011 form pdf Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040ez 2011 form pdf Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040ez 2011 form pdf Call to ask tax questions, 1-800-829-1040. 1040ez 2011 form pdf Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez 2011 form pdf The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez 2011 form pdf These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040ez 2011 form pdf gsa. 1040ez 2011 form pdf gov/fedrelay. 1040ez 2011 form pdf Walk-in. 1040ez 2011 form pdf You can find a selection of forms, publications and services — in-person, face-to-face. 1040ez 2011 form pdf Products. 1040ez 2011 form pdf You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez 2011 form pdf Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez 2011 form pdf Services. 1040ez 2011 form pdf You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez 2011 form pdf An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez 2011 form pdf If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040ez 2011 form pdf No appointment is necessary—just walk in. 1040ez 2011 form pdf Before visiting, check www. 1040ez 2011 form pdf irs. 1040ez 2011 form pdf gov/localcontacts for hours of operation and services provided. 1040ez 2011 form pdf Mail. 1040ez 2011 form pdf You can send your order for forms, instructions, and publications to the address below. 1040ez 2011 form pdf You should receive a response within 10 business days after your request is received. 1040ez 2011 form pdf  Internal Revenue Service 1201 N. 1040ez 2011 form pdf Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040ez 2011 form pdf   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez 2011 form pdf Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez 2011 form pdf What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf You face (or your business is facing) an immediate threat of adverse action. 1040ez 2011 form pdf You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez 2011 form pdf   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. 1040ez 2011 form pdf Here's why we can help: TAS is an independent organization within the IRS. 1040ez 2011 form pdf Our advocates know how to work with the IRS. 1040ez 2011 form pdf Our services are free and tailored to meet your needs. 1040ez 2011 form pdf We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez 2011 form pdf 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. 1040ez 2011 form pdf irs. 1040ez 2011 form pdf gov/advocate, or call us toll-free at 1-877-777-4778. 1040ez 2011 form pdf How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez 2011 form pdf If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez 2011 form pdf irs. 1040ez 2011 form pdf gov/sams. 1040ez 2011 form pdf Low Income Taxpayer Clinics. 1040ez 2011 form pdf   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. 1040ez 2011 form pdf Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez 2011 form pdf Visit www. 1040ez 2011 form pdf TaxpayerAdvocate. 1040ez 2011 form pdf irs. 1040ez 2011 form pdf gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez 2011 form pdf Prev  Up  Next   Home   More Online Publications