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1040ez Online Filing

1040ez online filing 8. 1040ez online filing   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. 1040ez online filing Half-time student. 1040ez online filing How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. 1040ez online filing ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. 1040ez online filing Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. 1040ez online filing If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. 1040ez online filing You cannot deduct either payments or contributions to a QTP. 1040ez online filing For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. 1040ez online filing What is the tax benefit of a QTP. 1040ez online filing   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. 1040ez online filing See Are Distributions Taxable , later, for more information. 1040ez online filing    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. 1040ez online filing See Coordination With American Opportunity and Lifetime Learning Credits, later. 1040ez online filing What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. 1040ez online filing QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. 1040ez online filing The program must meet certain requirements. 1040ez online filing Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. 1040ez online filing Qualified education expenses. 1040ez online filing   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). 1040ez online filing As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. 1040ez online filing See Half-time student , later. 1040ez online filing The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. 1040ez online filing Tuition and fees. 1040ez online filing Books, supplies, and equipment. 1040ez online filing Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. 1040ez online filing Expenses for room and board must be incurred by students who are enrolled at least half-time. 1040ez online filing The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 1040ez online filing The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040ez online filing The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040ez online filing You will need to contact the eligible educational institution for qualified room and board costs. 1040ez online filing    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. 1040ez online filing Designated beneficiary. 1040ez online filing   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. 1040ez online filing The designated beneficiary can be changed after participation in the QTP begins. 1040ez online filing If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. 1040ez online filing Half-time student. 1040ez online filing   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. 1040ez online filing Eligible educational institution. 1040ez online filing   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040ez online filing S. 1040ez online filing Department of Education. 1040ez online filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040ez online filing The educational institution should be able to tell you if it is an eligible educational institution. 1040ez online filing   Certain educational institutions located outside the United States also participate in the U. 1040ez online filing S. 1040ez online filing Department of Education's Federal Student Aid (FSA) programs. 1040ez online filing   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. 1040ez online filing There are no income restrictions on the individual contributors. 1040ez online filing You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. 1040ez online filing   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. 1040ez online filing This is a return of the investment in the plan. 1040ez online filing The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). 1040ez online filing Earnings and return of investment. 1040ez online filing    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. 1040ez online filing The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). 1040ez online filing Form 1099-Q should be sent to you by January 31, 2014. 1040ez online filing Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. 1040ez online filing Adjusted qualified education expenses. 1040ez online filing   This amount is the total qualified education expenses reduced by any tax-free educational assistance. 1040ez online filing 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), Veterans' educational assistance (see Veterans' Benefits 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 ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040ez online filing Taxable earnings. 1040ez online filing   Use the following steps to figure the taxable part. 1040ez online filing Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. 1040ez online filing The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. 1040ez online filing Subtract the amount figured in (1) from the total distributed earnings. 1040ez online filing The result is the amount the beneficiary must include in income. 1040ez online filing Report it on Form 1040 or Form 1040NR, line 21. 1040ez online filing Example 1. 1040ez online filing In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. 1040ez online filing Over the years they contributed $18,000 to the account. 1040ez online filing The total balance in the account was $27,000 on the date the distribution was made. 1040ez online filing In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. 1040ez online filing She paid her college expenses from the following sources. 1040ez online filing   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. 1040ez online filing   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. 1040ez online filing Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. 1040ez online filing Sara figures the taxable part of the distributed earnings as follows. 1040ez online filing   1. 1040ez online filing $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. 1040ez online filing $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. 1040ez online filing Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. 1040ez online filing This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. 1040ez online filing Example 2. 1040ez online filing Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). 1040ez online filing   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. 1040ez online filing   1. 1040ez online filing $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. 1040ez online filing $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). 1040ez online filing This represents distributed earnings not used for adjusted qualified education expenses. 1040ez online filing Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. 1040ez online filing For purposes of this allocation, disregard any qualified elementary and secondary education expenses. 1040ez online filing Example 3. 1040ez online filing Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. 1040ez online filing In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. 1040ez online filing   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. 1040ez online filing Note. 1040ez online filing If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . 1040ez online filing Coordination With Tuition and Fees Deduction. 1040ez online filing   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. 1040ez online filing Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. 1040ez online filing You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. 1040ez online filing Your basis is the total amount of contributions to that QTP account. 1040ez online filing You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. 1040ez online filing If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. 1040ez online filing ) from all such accounts in order to determine your taxable earnings for the year. 1040ez online filing By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. 1040ez online filing Example 1. 1040ez online filing In 2013, Taylor received a final distribution of $1,000 from QTP #1. 1040ez online filing His unrecovered basis in that account before the distribution was $3,000. 1040ez online filing If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). 1040ez online filing Example 2. 1040ez online filing Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. 1040ez online filing His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). 1040ez online filing Taylor's adjusted qualified education expenses for 2013 totaled $6,000. 1040ez online filing In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. 1040ez online filing   1. 1040ez online filing $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. 1040ez online filing $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. 1040ez online filing $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. 1040ez online filing Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). 1040ez online filing Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. 1040ez online filing Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. 1040ez online filing Exceptions. 1040ez online filing   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. 1040ez online filing Made because the designated beneficiary is disabled. 1040ez online filing A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. 1040ez online filing A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. 1040ez online filing Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040ez online filing Made on account of the attendance of the designated beneficiary at a U. 1040ez online filing S. 1040ez online filing military academy (such as the USNA at Annapolis). 1040ez online filing This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. 1040ez online filing S. 1040ez online filing Code) attributable to such attendance. 1040ez online filing Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. 1040ez online filing ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. 1040ez online filing Figuring the additional tax. 1040ez online filing    Use Part II of Form 5329, to figure any additional tax. 1040ez online filing Report the amount on Form 1040, line 58, or Form 1040NR, line 56. 1040ez online filing Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. 1040ez online filing In addition, the designated beneficiary can be changed without transferring accounts. 1040ez online filing Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). 1040ez online filing An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. 1040ez online filing Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. 1040ez online filing These are not taxable distributions. 1040ez online filing Members of the beneficiary's family. 1040ez online filing   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. 1040ez online filing Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. 1040ez online filing Brother, sister, stepbrother, or stepsister. 1040ez online filing Father or mother or ancestor of either. 1040ez online filing Stepfather or stepmother. 1040ez online filing Son or daughter of a brother or sister. 1040ez online filing Brother or sister of father or mother. 1040ez online filing Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 1040ez online filing The spouse of any individual listed above. 1040ez online filing First cousin. 1040ez online filing Example. 1040ez online filing When Aaron graduated from college last year he had $5,000 left in his QTP. 1040ez online filing He wanted to give this money to his younger brother, who was in junior high school. 1040ez online filing In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. 1040ez online filing If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. 1040ez online filing Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. 1040ez online filing See Members of the beneficiary's family , earlier. 1040ez online filing Example. 1040ez online filing Assume the same situation as in the last example. 1040ez online filing Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. 1040ez online filing Prev  Up  Next   Home   More Online Publications
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Income from Abroad is Taxable

Many United States (U.S.) citizens and resident aliens receive income from foreign sources. There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with accounts in Liechtenstein. The interest of the IRS, however, extends beyond accounts in Liechtenstein to accounts anywhere in the world. Consequently, the IRS reminds you to report your worldwide income on your U.S. tax return.

If you are a U.S. citizen or resident alien, you must report income from all sources within and outside of the U.S. This is true whether or not you receive a Form W-2 Wage and Tax Statement,  a Form 1099 (Information Return) or the foreign equivalents.    See Publication 525, Taxable and Nontaxable Income for more information.

Additionally, if you are a U.S. citizen or resident alien, the rules for filing income, estate and gift tax returns and for paying estimated tax are generally the same whether you are living in the U.S. or abroad.

Hiding Income Offshore

Not reporting income from foreign sources may be a crime.  The IRS and its international partners are pursuing those who hide income or assets offshore to evade taxes. Specially trained IRS examiners focus on aggressive international tax planning, including the abusive use of entities and structures established in foreign jurisdictions.  The goal is to ensure U.S. citizens and residents are accurately reporting their income and paying the correct tax. 

Foreign Financial Accounts

In addition to reporting your worldwide income, you must also report on your U.S. tax return whether you have any foreign bank or investment accounts.  The Bank Secrecy Act requires you to file a Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), if:

  • You have financial interest in, signature authority, or other authority over one or more accounts in a foreign country, and
  • The aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year.

More information on foreign financial account reporting requirements is in News Release FS-2007-15, Foreign Financial Accounts Reporting Requirements and Publication 4261, Do You have a Foreign Financial Account?

Consequences for Evading Taxes on Foreign Source Income

You will face serious consequences if the IRS finds you have unreported income or undisclosed foreign financial accounts.  These consequences can include not only the additional taxes, but also substantial penalties, interest, fines and even imprisonment.

Reporting Promoters of Off-Shore Tax Avoidance Schemes

The IRS encourages you to report promoters of off-shore tax avoidance schemes.  Whistleblowers who provide allegations of fraud to the IRS may be eligible for a reward by filing Form 211, Application for Award for Original Information, and following the procedures outlined in Notice 2008-4, Claims Submitted to the IRS Whistleblower Office under Section 7623.

Page Last Reviewed or Updated: 29-Nov-2013

The 1040ez Online Filing

1040ez online filing Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040ez online filing Accrued leave payment Disability retirement and, Accrued leave payment. 1040ez online filing Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 1040ez online filing Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez online filing Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. 1040ez online filing Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. 1040ez online filing Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. 1040ez online filing Bequests, Gifts and inheritances. 1040ez online filing Blind persons Standard deduction for, Higher standard deduction for blindness. 1040ez online filing C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. 1040ez online filing Chronically ill, defined, Terminally or chronically ill defined. 1040ez online filing Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. 1040ez online filing Contributions Foreign employment, Foreign employment contributions. 1040ez online filing Pension or annuity, Cost. 1040ez online filing Cost, pension or annuity, Cost. 1040ez online filing Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. 1040ez online filing Standard deduction, Decedent's final return. 1040ez online filing Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. 1040ez online filing Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. 1040ez online filing Disability Person with, Persons with disabilities. 1040ez online filing Physician's statement, Physician's statement. 1040ez online filing Total and permanent, Permanent and total disability. 1040ez online filing Disability income, Disability Pensions, Other compensation. 1040ez online filing , Disability income. 1040ez online filing Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. 1040ez online filing E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 1040ez online filing Employment tax withholding, Reminders Employment taxes, Employment taxes. 1040ez online filing Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040ez online filing Filing requirements Decedents, Dependents. 1040ez online filing General requirements, General Requirements Surviving spouse, Surviving spouse. 1040ez online filing Final return for decedent Standard deduction, Decedent's final return. 1040ez online filing First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. 1040ez online filing Form, Credit for the Elderly or the Disabled, Physician's statement. 1040ez online filing 1099-R, Form 1099-R. 1040ez online filing , Form 1099-R. 1040ez online filing 5329, Form 5329. 1040ez online filing 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. 1040ez online filing W-4P, Withholding. 1040ez online filing Free tax services, Free help with your tax return. 1040ez online filing G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. 1040ez online filing H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. 1040ez online filing Gross, defined, Gross income. 1040ez online filing Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. 1040ez online filing Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. 1040ez online filing Deductible contribution, Deductible contribution. 1040ez online filing Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. 1040ez online filing Injury benefits, Sickness and Injury Benefits, Cost paid by you. 1040ez online filing Insurance Accident and health, Other compensation. 1040ez online filing , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. 1040ez online filing Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 1040ez online filing L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. 1040ez online filing Maintenance and personal care services, Maintenance and personal care services. 1040ez online filing Qualified insurance contracts, Qualified long-term care insurance contracts. 1040ez online filing Qualified services, Qualified long-term care services. 1040ez online filing Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. 1040ez online filing Lump-sum distributions, Lump-sum distributions. 1040ez online filing Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. 1040ez online filing Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. 1040ez online filing Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. 1040ez online filing Blind spouse Standard deduction, Spouse 65 or older or blind. 1040ez online filing Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. 1040ez online filing , Medicare Part B. 1040ez online filing , Medicare Part D. 1040ez online filing Benefits, Medicare. 1040ez online filing Medicines, Medicines Imported, Imported medicines and drugs. 1040ez online filing Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. 1040ez online filing Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. 1040ez online filing N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. 1040ez online filing Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. 1040ez online filing Nontaxable income, Payments from a state fund for victims of crime. 1040ez online filing Accident or health insurance benefits, Other compensation. 1040ez online filing Bequests, Gifts and inheritances. 1040ez online filing Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. 1040ez online filing Inheritances, Gifts and inheritances. 1040ez online filing Mortgage assistance payments, Mortgage assistance payments. 1040ez online filing No-fault insurance benefits, Other compensation. 1040ez online filing Nutrition program for elderly, Nutrition Program for the Elderly. 1040ez online filing Public assistance payments, Welfare benefits. 1040ez online filing Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. 1040ez online filing Winter energy use, Payments to reduce cost of winter energy use. 1040ez online filing Workers' compensation, Workers' Compensation Nursing home, Nursing home. 1040ez online filing Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. 1040ez online filing Nutrition program for elderly, Nutrition Program for the Elderly. 1040ez online filing O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040ez online filing Other items, Other Items Overall limitation, Overall limitation. 1040ez online filing P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. 1040ez online filing Prepaid insurance premiums, Prepaid insurance premiums. 1040ez online filing Preparer, paid, Reminders Preparing your return, Return preparation assistance. 1040ez online filing Profit-sharing plan, Retirement and profit-sharing plans. 1040ez online filing Public assistance payments, Welfare benefits. 1040ez online filing Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. 1040ez online filing Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. 1040ez online filing Executors and administrators, Dependents. 1040ez online filing Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. 1040ez online filing Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. 1040ez online filing Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. 1040ez online filing Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. 1040ez online filing Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). 1040ez online filing Blind persons, Higher standard deduction for blindness. 1040ez online filing Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. 1040ez online filing Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 1040ez online filing Starting date, annuity, Cost. 1040ez online filing State fund for victims of crime, Payments from a state fund for victims of crime. 1040ez online filing Substantial gainful activity, Substantial gainful activity. 1040ez online filing Surrender of Iife insurance, Surrender of policy for cash. 1040ez online filing Surviving Spouse, Reminders Surviving spouse, Surviving spouse. 1040ez online filing Surviving spouse, insurance, Surviving spouse. 1040ez online filing Survivors of retirees, Survivors of retirees. 1040ez online filing T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez online filing Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. 1040ez online filing Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. 1040ez online filing Total and permanent disability, defined, Permanent and total disability. 1040ez online filing Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. 1040ez online filing S. 1040ez online filing citizen or resident, U. 1040ez online filing S. 1040ez online filing citizen or resident alien. 1040ez online filing Unemployment compensation, Unemployment compensation. 1040ez online filing V Veterans' benefits, Veterans' benefits. 1040ez online filing Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. 1040ez online filing Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez online filing Volunteer work, Volunteer work. 1040ez online filing W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. 1040ez online filing Withholding Employment tax, Reminders Pensions and annuities, Withholding. 1040ez online filing Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. 1040ez online filing Prev  Up     Home   More Online Publications