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2010 1040ez

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2010 1040ez

2010 1040ez 6. 2010 1040ez   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. 2010 1040ez Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction 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 DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). 2010 1040ez You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. 2010 1040ez The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . 2010 1040ez What is the tax benefit of the tuition and fees deduction. 2010 1040ez   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 2010 1040ez   This deduction is taken as an adjustment to income. 2010 1040ez This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). 2010 1040ez This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. 2010 1040ez You can choose the education benefit that will give you the lowest tax. 2010 1040ez You may want to compare the tuition and fees deduction to the education credits. 2010 1040ez See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. 2010 1040ez Table 6-1. 2010 1040ez Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. 2010 1040ez Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 2010 1040ez Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 2010 1040ez You pay qualified education expenses of higher education. 2010 1040ez You pay the education expenses for an eligible student. 2010 1040ez The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. 2010 1040ez The term “qualified education expenses” is defined later under Qualified Education Expenses . 2010 1040ez “Eligible student” is defined later under Who Is an Eligible Student . 2010 1040ez For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. 2010 1040ez Table 6-1. 2010 1040ez Tuition and Fees Deduction at a Glance Do not rely on this table alone. 2010 1040ez Refer to the text for complete details. 2010 1040ez Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. 2010 1040ez What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). 2010 1040ez Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. 2010 1040ez For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. 2010 1040ez What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. 2010 1040ez Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 2010 1040ez Your filing status is married filing separately. 2010 1040ez Another person can claim an exemption for you as a dependent on his or her tax return. 2010 1040ez You cannot take the deduction even if the other person does not actually claim that exemption. 2010 1040ez Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 2010 1040ez 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. 2010 1040ez More information on nonresident aliens can be found in Publication 519. 2010 1040ez What Expenses Qualify The tuition and fees deduction 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. 2010 1040ez Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. 2010 1040ez 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 deduction. 2010 1040ez Academic period. 2010 1040ez   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. 2010 1040ez 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. 2010 1040ez Paid with borrowed funds. 2010 1040ez   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 2010 1040ez Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. 2010 1040ez Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. 2010 1040ez Student withdraws from class(es). 2010 1040ez   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 2010 1040ez Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2010 1040ez Eligible educational institution. 2010 1040ez   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. 2010 1040ez S. 2010 1040ez Department of Education. 2010 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2010 1040ez The educational institution should be able to tell you if it is an eligible educational institution. 2010 1040ez   Certain educational institutions located outside the United States also participate in the U. 2010 1040ez S. 2010 1040ez Department of Education's Federal Student Aid (FSA) programs. 2010 1040ez Related expenses. 2010 1040ez   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 as a condition of enrollment or attendance. 2010 1040ez Prepaid expenses. 2010 1040ez   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. 2010 1040ez See Academic period , earlier. 2010 1040ez 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). 2010 1040ez 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). 2010 1040ez In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. 2010 1040ez Example 1. 2010 1040ez Jackson is a sophomore in University V's degree program in dentistry. 2010 1040ez 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. 2010 1040ez Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. 2010 1040ez Example 2. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez Charles bought his books from a friend, so what he paid for them is not a qualified education expense. 2010 1040ez Donna bought hers at College W's bookstore. 2010 1040ez Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. 2010 1040ez Example 3. 2010 1040ez When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 2010 1040ez 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 the student government. 2010 1040ez No portion of the fee covers personal expenses. 2010 1040ez Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. 2010 1040ez Therefore, it is a qualified expense. 2010 1040ez No Double Benefit Allowed You cannot do any of the following. 2010 1040ez Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 2010 1040ez Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. 2010 1040ez Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). 2010 1040ez For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 2010 1040ez See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. 2010 1040ez Deduct qualified education expenses that have been paid with tax-free interest on U. 2010 1040ez S. 2010 1040ez savings bonds (Form 8815). 2010 1040ez See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. 2010 1040ez Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. 2010 1040ez See the following section on Adjustments to Qualified Education Expenses. 2010 1040ez 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. 2010 1040ez The result is the amount of adjusted qualified education expenses for each student. 2010 1040ez You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. 2010 1040ez Tax-free educational assistance. 2010 1040ez   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. 2010 1040ez See Academic period , earlier. 2010 1040ez   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 2010 1040ez 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). 2010 1040ez   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. 2010 1040ez 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. 2010 1040ez   This tax-free education 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. 2010 1040ez Generally, any scholarship or fellowship is treated as tax free. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. 2010 1040ez Refunds. 2010 1040ez   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. 2010 1040ez Some tax-free educational assistance received after 2013 may be treated as a refund. 2010 1040ez See Tax-free educational assistance , earlier. 2010 1040ez Refunds received in 2013. 2010 1040ez   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. 2010 1040ez Refunds received after 2013 but before your income tax return is filed. 2010 1040ez   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. 2010 1040ez Refunds received after 2013 and after your income tax return is filed. 2010 1040ez   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. 2010 1040ez See Credit recapture , later. 2010 1040ez Coordination with Coverdell education savings accounts and qualified tuition programs. 2010 1040ez   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). 2010 1040ez For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 2010 1040ez Credit recapture. 2010 1040ez    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. 2010 1040ez You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. 2010 1040ez 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). 2010 1040ez Include that amount as an additional tax for the year the refund or tax-free assistance was received. 2010 1040ez Example. 2010 1040ez   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. 2010 1040ez You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. 2010 1040ez The reduction reduced your taxable income by $3,500. 2010 1040ez Also, you claimed no tax credits in 2013. 2010 1040ez Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. 2010 1040ez Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. 2010 1040ez The refigured tuition and fees deduction is $1,500. 2010 1040ez Do not file an amended 2013 tax return to account for this adjustment. 2010 1040ez Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. 2010 1040ez You cannot file Form 1040A for 2014. 2010 1040ez Amounts that do not reduce qualified education expenses. 2010 1040ez   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. 2010 1040ez   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. 2010 1040ez 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 Restrictions. 2010 1040ez The use of the money is not restricted. 2010 1040ez Example 1. 2010 1040ez In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. 2010 1040ez The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. 2010 1040ez To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. 2010 1040ez The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. 2010 1040ez University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. 2010 1040ez Jackie does not report any portion of the scholarship as income on her tax return. 2010 1040ez In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. 2010 1040ez The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. 2010 1040ez Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. 2010 1040ez Example 2. 2010 1040ez The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. 2010 1040ez Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. 2010 1040ez Jackie is treated as having paid $3,000 in qualified education expenses. 2010 1040ez 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. 2010 1040ez This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 2010 1040ez Sports, games, hobbies, and noncredit courses. 2010 1040ez   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. 2010 1040ez However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 2010 1040ez Comprehensive or bundled fees. 2010 1040ez   Some eligible educational institutions combine all of their fees for an academic period into one amount. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez See Figuring the Deduction , later, for more information about Form 1098-T. 2010 1040ez Who Is an Eligible Student For purposes of the tuition and fees deduction, 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). 2010 1040ez Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. 2010 1040ez For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. 2010 1040ez You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. 2010 1040ez IF your dependent is an eligible student and you. 2010 1040ez . 2010 1040ez . 2010 1040ez AND. 2010 1040ez . 2010 1040ez . 2010 1040ez THEN. 2010 1040ez . 2010 1040ez . 2010 1040ez claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. 2010 1040ez Your dependent cannot take a deduction. 2010 1040ez claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2010 1040ez do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 2010 1040ez do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2010 1040ez Expenses paid by dependent. 2010 1040ez   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. 2010 1040ez Neither you nor your dependent can deduct the expenses. 2010 1040ez For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. 2010 1040ez This rule applies even if you do not claim an exemption for your dependent on your tax return. 2010 1040ez Expenses paid by you. 2010 1040ez   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. 2010 1040ez Expenses paid under divorce decree. 2010 1040ez   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. 2010 1040ez Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. 2010 1040ez Expenses paid by others. 2010 1040ez   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. 2010 1040ez In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. 2010 1040ez If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. 2010 1040ez If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. 2010 1040ez If the student is your dependent, no one can deduct the payments. 2010 1040ez Example. 2010 1040ez In 2013, Ms. 2010 1040ez Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. 2010 1040ez For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. 2010 1040ez If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. 2010 1040ez If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. 2010 1040ez Baker's payment. 2010 1040ez Tuition reduction. 2010 1040ez   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. 2010 1040ez 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. 2010 1040ez For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 2010 1040ez Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. 2010 1040ez See Effect of the Amount of Your Income on the Amount of Your Deduction , later. 2010 1040ez Form 1098-T. 2010 1040ez   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). 2010 1040ez 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. 2010 1040ez An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. 2010 1040ez However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. 2010 1040ez When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. 2010 1040ez   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. 2010 1040ez    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. 2010 1040ez Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. 2010 1040ez If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. 2010 1040ez No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). 2010 1040ez Modified adjusted gross income (MAGI). 2010 1040ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. 2010 1040ez However, as discussed below, there may be other modifications. 2010 1040ez MAGI when using Form 1040A. 2010 1040ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). 2010 1040ez MAGI when using Form 1040. 2010 1040ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2010 1040ez   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. 2010 1040ez   You can use Worksheet 6-1. 2010 1040ez MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. 2010 1040ez Table 6-2. 2010 1040ez Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. 2010 1040ez . 2010 1040ez . 2010 1040ez AND your MAGI is. 2010 1040ez . 2010 1040ez . 2010 1040ez THEN your maximum tuition and fees deduction is. 2010 1040ez . 2010 1040ez . 2010 1040ez single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. 2010 1040ez more than $65,000  but not more than $80,000 $2,000. 2010 1040ez more than $80,000 $0. 2010 1040ez married filing joint return not more than $130,000 $4,000. 2010 1040ez more than $130,000 but not more than $160,000 $2,000. 2010 1040ez more than $160,000 $0. 2010 1040ez Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. 2010 1040ez Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. 2010 1040ez A filled-in Form 8917 is shown at the end of this chapter. 2010 1040ez Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. 2010 1040ez This is the first year of his postsecondary education. 2010 1040ez During 2013, he paid $3,600 for his qualified 2013 tuition expense. 2010 1040ez Both he and the college meet all of the requirements for the tuition and fees deduction. 2010 1040ez Tim's total income (Form 1040, line 22) and MAGI are $26,000. 2010 1040ez He figures his deduction of $3,600 as shown on Form 8917, later. 2010 1040ez Worksheet 6-1. 2010 1040ez MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. 2010 1040ez Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. 2010 1040ez 1. 2010 1040ez Enter the amount from Form 1040, line 22   1. 2010 1040ez         2. 2010 1040ez Enter the total from Form 1040, lines 23 through 33   2. 2010 1040ez               3. 2010 1040ez Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. 2010 1040ez               4. 2010 1040ez Add lines 2 and 3   4. 2010 1040ez         5. 2010 1040ez Subtract line 4 from line 1   5. 2010 1040ez         6. 2010 1040ez Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. 2010 1040ez         7. 2010 1040ez Enter your foreign housing deduction (Form 2555, line 50)   7. 2010 1040ez         8. 2010 1040ez Enter the amount of income from Puerto Rico you are excluding   8. 2010 1040ez         9. 2010 1040ez Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. 2010 1040ez         10. 2010 1040ez Add lines 5 through 9. 2010 1040ez This is your modified adjusted gross income   10. 2010 1040ez     Note. 2010 1040ez If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. 2010 1040ez       This image is too large to be displayed in the current screen. 2010 1040ez Please click the link to view the image. 2010 1040ez Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Understanding Your CP75D Notice

We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of supporting documentation to verify the items we're auditing.
  • Complete the response form by indicating which items your supporting documentation addresses on the copies you're submitting and return the form with the documents you are submitting.

You may want to


Answers to Common Questions

Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest you made an error or were dishonest.

Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.

Can I claim the earned income credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive EIC.

What do I need to send?
Refer to the applicable Form 886-H and Form 886-L you received with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.

What if I can’t provide the requested documentation?
We’ll disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

Avoid errors that can delay your refund or result in IRS denying your EITC claim. Find out the most common errors in claiming EITC here.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2010 1040ez

2010 1040ez Index A Abroad, citizens living, filing requirements, U. 2010 1040ez S. 2010 1040ez Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2010 1040ez , Temporary absences. 2010 1040ez , Temporary absences. 2010 1040ez Accounting periods, joint returns, Accounting period. 2010 1040ez Adopted child, Exception for adopted child. 2010 1040ez , Adopted child. 2010 1040ez , Adopted child. 2010 1040ez Taxpayer identification number, Taxpayer identification numbers for adoptees. 2010 1040ez Age Filing status determination, Age. 2010 1040ez Gross income and filing requirements (Table 1), Table 1. 2010 1040ez 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2010 1040ez Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2010 1040ez (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2010 1040ez American citizens abroad, U. 2010 1040ez S. 2010 1040ez Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2010 1040ez Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2010 1040ez Dependency allotments, Armed Forces dependency allotments. 2010 1040ez GI Bill benefits, Tuition payments and allowances under the GI Bill. 2010 1040ez Military quarters allotments, Tax-exempt military quarters allowances. 2010 1040ez Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2010 1040ez B Birth of child, Death or birth. 2010 1040ez Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2010 1040ez S. 2010 1040ez citizen or resident alien. 2010 1040ez , Citizen or Resident Test, Child in Canada or Mexico. 2010 1040ez Capital expenses, Capital expenses. 2010 1040ez Child born alive, Child born alive. 2010 1040ez Child care expenses, Child care expenses. 2010 1040ez Child custody, Custodial parent and noncustodial parent. 2010 1040ez Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2010 1040ez Child tax credit, Child tax credit. 2010 1040ez Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2010 1040ez , Death or birth. 2010 1040ez Claiming parent, when child is head of household, Special rule for parent. 2010 1040ez Custody of, Custodial parent and noncustodial parent. 2010 1040ez Death of child, Death or birth. 2010 1040ez , Death or birth. 2010 1040ez Dividends of, Unearned income. 2010 1040ez Filing requirements as dependents (Table 2), Table 2. 2010 1040ez 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2010 1040ez 2013 Filing Requirements for Dependents , Unearned income. 2010 1040ez Kidnapped, Kidnapped child. 2010 1040ez , Kidnapped child. 2010 1040ez Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2010 1040ez Church employees, filing requirements (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2010 1040ez S. 2010 1040ez , filing requirements, U. 2010 1040ez S. 2010 1040ez Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2010 1040ez Community property states, Community property states. 2010 1040ez Cousin, Cousin. 2010 1040ez Custody of child, Custodial parent and noncustodial parent. 2010 1040ez D Death Of child, Death or birth of child. 2010 1040ez Of dependent, Death or birth. 2010 1040ez , Death or birth. 2010 1040ez Of spouse, Spouse died during the year. 2010 1040ez , Spouse died. 2010 1040ez , Spouse died before signing. 2010 1040ez , Death of spouse. 2010 1040ez Decedents, Spouse died during the year. 2010 1040ez , Decedent's final return. 2010 1040ez (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2010 1040ez Born and died within year, Born and died in 2013. 2010 1040ez Child's earnings, Child's earnings. 2010 1040ez Death of, Death or birth. 2010 1040ez Earned income, Earned income. 2010 1040ez Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2010 1040ez 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2010 1040ez Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2010 1040ez Disabled Child, Permanently and totally disabled. 2010 1040ez Dependent, Disabled dependent working at sheltered workshop. 2010 1040ez Divorced parents, Children of divorced or separated parents (or parents who live apart). 2010 1040ez Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2010 1040ez Filing status, Divorced persons. 2010 1040ez , Divorce and remarriage. 2010 1040ez , Divorced persons. 2010 1040ez Joint returns, responsibility for, Divorced taxpayer. 2010 1040ez Personal exemption, Divorced or separated spouse. 2010 1040ez Domestic help, no exemption for, Housekeepers, maids, or servants. 2010 1040ez Dual-status taxpayers Exemptions, Dual-status taxpayers. 2010 1040ez Joint returns not available, Nonresident alien or dual-status alien. 2010 1040ez E Earned income Defined for purposes of standard deduction, Earned income defined. 2010 1040ez Dependent filing requirements (Table 2), Table 2. 2010 1040ez 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2010 1040ez Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2010 1040ez Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2010 1040ez Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2010 1040ez Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2010 1040ez Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2010 1040ez Determination of, Filing status. 2010 1040ez , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2010 1040ez , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2010 1040ez ). 2010 1040ez Foreign employment, filing requirements, U. 2010 1040ez S. 2010 1040ez Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2010 1040ez Form 1040 Personal exemption, Form 1040 filers. 2010 1040ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2010 1040ez , How to file. 2010 1040ez , How to file. 2010 1040ez Form 1040A Personal exemption, Form 1040A filers. 2010 1040ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2010 1040ez , How to file. 2010 1040ez , How to file. 2010 1040ez Form 1040EZ Personal exemption, Form 1040EZ filers. 2010 1040ez Use of, How to file. 2010 1040ez , How to file. 2010 1040ez Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2010 1040ez Standard deduction, change to itemized deductions, Changing your mind. 2010 1040ez Form 1099-B, Form 1099-B received. 2010 1040ez Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2010 1040ez Form 8857, innocent spouse relief, Relief from joint responsibility. 2010 1040ez Form SS-5, social security number request, No SSN. 2010 1040ez Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2010 1040ez Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2010 1040ez Foster care payments and expenses, Foster care payments and expenses. 2010 1040ez , Foster care. 2010 1040ez Foster child, Foster child. 2010 1040ez , Foster care payments and expenses. 2010 1040ez , Foster child. 2010 1040ez , Foster care. 2010 1040ez Free tax services, Free help with your tax return. 2010 1040ez Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2010 1040ez Gross income Defined, Gross income. 2010 1040ez Filing requirements (Table 1), Table 1. 2010 1040ez 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2010 1040ez 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2010 1040ez Exemption for spouse, Head of household. 2010 1040ez Filing requirements (Table 1), Table 1. 2010 1040ez 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2010 1040ez Help (see Tax help) Home Aged, home for, Home for the aged. 2010 1040ez Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2010 1040ez I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2010 1040ez Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2010 1040ez Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2010 1040ez Innocent spouse relief, Relief from joint responsibility. 2010 1040ez Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2010 1040ez IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2010 1040ez Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2010 1040ez When to itemize, When to itemize. 2010 1040ez ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2010 1040ez J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2010 1040ez Dependents on, Joint return. 2010 1040ez Personal exemption, Joint return. 2010 1040ez K Kidnapped children Qualifying child, Kidnapped child. 2010 1040ez Qualifying relative, Kidnapped child. 2010 1040ez Widow(er) with dependent child, Death or birth. 2010 1040ez L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2010 1040ez Local law violated, Local law violated. 2010 1040ez Lodging, Lodging. 2010 1040ez Losses, rental real estate, Rental activity losses. 2010 1040ez M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2010 1040ez Exemption for spouse, Separate return. 2010 1040ez Itemized deductions, Married persons who filed separate returns. 2010 1040ez Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2010 1040ez Filing status, Married persons. 2010 1040ez Medical insurance premiums, Medical insurance premiums. 2010 1040ez Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2010 1040ez S. 2010 1040ez citizen or resident alien. 2010 1040ez , Citizen or Resident Test, Child in Canada or Mexico. 2010 1040ez Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2010 1040ez S. 2010 1040ez national. 2010 1040ez Nonresident aliens, Nonresident aliens. 2010 1040ez Dependents, Taxpayer identification numbers for aliens. 2010 1040ez Exemptions, Nonresident aliens. 2010 1040ez Joint return, Nonresident alien or dual-status alien. 2010 1040ez Spouse, Nonresident alien spouse. 2010 1040ez Taxpayer identification number, Taxpayer identification numbers for aliens. 2010 1040ez O Overseas taxpayers, U. 2010 1040ez S. 2010 1040ez Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2010 1040ez Parents who never married, Parents who never married. 2010 1040ez Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2010 1040ez Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2010 1040ez Rental losses, Rental activity losses. 2010 1040ez Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2010 1040ez Scholarships, Earned income. 2010 1040ez , Scholarships. 2010 1040ez , Gross income defined. 2010 1040ez , Do Not Include in Total Support , Earned income defined. 2010 1040ez Self-employed persons Filing requirements (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2010 1040ez Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2010 1040ez Separated taxpayers Filing status, Considered married. 2010 1040ez , Married persons living apart. 2010 1040ez Living apart but not legally separated, Considered married. 2010 1040ez Personal exemption, Divorced or separated spouse. 2010 1040ez Signatures, joint returns, Signing a joint return. 2010 1040ez Single taxpayers Filing status, Unmarried persons. 2010 1040ez , Single Gross income filing requirements (Table 1), Table 1. 2010 1040ez 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2010 1040ez Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2010 1040ez Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2010 1040ez , Spouse died before signing. 2010 1040ez , Death of spouse. 2010 1040ez Dual-status alien spouse, Nonresident alien or dual-status alien. 2010 1040ez Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2010 1040ez Nonresident alien, Nonresident alien spouse. 2010 1040ez Signing joint returns, Signing a joint return. 2010 1040ez Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2010 1040ez Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2010 1040ez Stillborn child, Stillborn child. 2010 1040ez Students Defined, Student defined. 2010 1040ez Foreign, Foreign students' place of residence. 2010 1040ez Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2010 1040ez 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2010 1040ez Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2010 1040ez , Death or birth. 2010 1040ez T Tables and figures, Keeping Up a Home, Worksheet 2. 2010 1040ez Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2010 1040ez 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2010 1040ez 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2010 1040ez Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2010 1040ez , Temporary absences. 2010 1040ez Tiebreaker rules, Tiebreaker rules. 2010 1040ez Tips, reporting of (Table 3), Table 3. 2010 1040ez Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2010 1040ez U U. 2010 1040ez S. 2010 1040ez citizen or resident, Citizen or Resident Test U. 2010 1040ez S. 2010 1040ez citizens filing abroad, filing requirements Filing requirements, U. 2010 1040ez S. 2010 1040ez Citizens or Resident Aliens Living Abroad U. 2010 1040ez S. 2010 1040ez national, U. 2010 1040ez S. 2010 1040ez national. 2010 1040ez U. 2010 1040ez S. 2010 1040ez possessions, income from, Individuals With Income From U. 2010 1040ez S. 2010 1040ez Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2010 1040ez ). 2010 1040ez What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2010 1040ez Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2010 1040ez Worksheet for Determining Support Prev  Up     Home   More Online Publications