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2011 1040a

1040 Now2010 1040 Tax Form2012 Tax Form 1040ezAmended Tax ReturnFile My 2011 Taxes For FreeHow Far Back Can You File TaxesFree Irs Tax Filing 20121040ex FormAmend Tax Return 2012File Taxes 2011File Amended Tax ReturnAmended TaxesH & R BlockAmended ReturnsFederal Tax Form 1040ezInstructions For 1040ez 2013Federal 1040 Ez FormAmending A Tax ReturnFree File State Tax ReturnTurbotax Premier Federal & State Returns Plus Federal E File 2013Irs Tax FormsIrs Com1040ez For 2010 Tax YearEz 1040 OnlinePrepare 1040x OnlineFiling 1040nr EzHr BlockTax Forms 1040 EzWhere To File Tax Return 2012Can You File Your State Taxes For FreeTurbotax Amended Return 2013Amended Tax Return 20122012 Amended Tax FormHow To Amend Your Tax Return OnlineOnline 1040ez1040ez Form BookletForm 1040ezE File A 1040xFile Taxes Online For FreeH And R Block

2011 1040a

2011 1040a There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: (1) you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To File U.S. Individual Tax Return; (2) you can pay all or part of your estimated income tax due using a credit or debit card or by using the Electronic Federal Tax Payment System (EFTPS); or (3) you can file a paper Form 4868 by mail. 2011 1040a 2011 1040a If you file your Form 4868 electronically you will receive an acknowledgement or confirmation number for your records and you do not need to mail in Form 4868. If you need to pay additional taxes when filing Form 4868 electronically, you may do so through the outside service provider or through e-file. You can refer to your tax software or tax professional for ways to file electronically using e-file services. Several companies offer free filing of Form 4868 through the Free File program that you can access on the IRS.gov website. If you wish to file electronically, be sure to have a copy of last year's tax return. You will be asked to provide the adjusted gross income (AGI) from the return for taxpayer verification. 2011 1040a 2011 1040a A second way of requesting an automatic extension of time to file your individual income tax return is to pay part or your entire estimated income tax due by credit card or debit card or by using EFTPS. You may pay by phone or Internet through one of the service providers listed on Form 4868. Each service provider will charge a convenience fee based on the amount of the tax payment. At the completion of the transaction, you will receive a confirmation number for your records. 2011 1040a 2011 1040a Finally, you can request an automatic extension of time to file your individual income tax return by completing paper Form 4868 and mailing it to the appropriate address provided on the form. 2011 1040a 2011 1040a Please be aware that an extension of time to file is NOT an extension of time to pay.
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Prepaid Cards

Prepaid cards, also known as prepaid debit, stored value, or gift cards, are convenient ways to pay for your purchases. Banks and retailers issue them to offer consumers a way to make payments and conduct other financial transactions. You do not need to have a bank account or a credit history to use a prepaid card. There are plenty of situations where a prepaid card might be the most convenient choice, but be sure you understand the key terms and conditions BEFORE you buy.

Many cards carry protections similar to credit and debit cards. To obtain these benefits, you must follow the instructions for registering and activating your card. Be sure to record your card information, including the customer service telephone number listed on the back of the card in a separate place, so you can get a replacement if yours is lost or stolen. Some prepaid card issuers may charge fees for card activation, maintenance, and cash withdrawals.

Payroll and General Purpose Spending Cards

Payroll and general purpose spending cards can be very useful for those who want to budget their money and for those who don't have a checking account or credit card.

General purpose spending cards, which may be purchased by consumers, typically charge a monthly maintenance fee and could charge additional fees for adding funds to the card and/or making purchases or getting cash.

Payroll cards are similar to general purpose spending cards except that they are provided by employers in place of paychecks. Payroll cards typically allow a certain number of ATM withdrawals without charge to the cardholder and usually do not assess fees for purchases.

Good News for Gift Cards

Under the Credit Card Accountability Responsibility and Disclosure Act of 2009, gift cards and other similar cards cannot expire within five years from the date they were activated unless the expiration date is clearly disclosed. The law also prohibits an inactivity fee on gift cards except in certain circumstances, such as if there has been no transaction for at least 12 months.

Tips for Using Gift Cards:

  • Read the terms and conditions as soon as you get the card and check the expiration date.
  • Record the card's ID number and the customer service telephone number, and keep the information in a safe place until you've spent all of the money on the card.
  • If you didn't get the card's terms and conditions or original receipt, ask for them from the person who gave you the card.
  • Take care to safeguard your card. If it is lost or stolen, report it to the customer service number immediately, supply the ID number, and request a replacement.
  • Spend the value on your card before the maintenance fees start. If your card expires before you've had the chance to exhaust its value, contact the customer service number. It might be possible to extend the date, although you may be charged a fee.

The 2011 1040a

2011 1040a Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2011 1040a Lifetime learning credit, Academic period. 2011 1040a Student loan interest deduction, Academic period. 2011 1040a Tuition and fees deduction, Academic period. 2011 1040a Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2011 1040a Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2011 1040a On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2011 1040a Tuition reduction, Tuition reduction. 2011 1040a Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2011 1040a Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2011 1040a Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2011 1040a Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 1040a Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2011 1040a Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2011 1040a Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2011 1040a Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2011 1040a Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2011 1040a Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2011 1040a Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2011 1040a , Allocating your reimbursements for meals. 2011 1040a Indefinite absence, Education during indefinite absence. 2011 1040a Maintaining skills vs. 2011 1040a qualifying for new job, Maintaining skills vs. 2011 1040a qualifying for new job. 2011 1040a Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2011 1040a Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2011 1040a Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2011 1040a Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2011 1040a Tax-free educational assistance, Tax-free educational assistance. 2011 1040a Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2011 1040a Transportation expenses, Transportation Expenses, Using your car. 2011 1040a Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2011 1040a Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2011 1040a Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2011 1040a Lifetime learning credit, Comprehensive or bundled fees. 2011 1040a Tuition and fees deduction, Comprehensive or bundled fees. 2011 1040a Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2011 1040a Conventions outside U. 2011 1040a S. 2011 1040a , Cruises and conventions. 2011 1040a Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2011 1040a Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2011 1040a On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2011 1040a Figuring the limit (Worksheet 6-2), Figuring the limit. 2011 1040a Contributions to, Contributions, Figuring and reporting the additional tax. 2011 1040a Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2011 1040a Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 1040a , MAGI when using Form 1040NR-EZ. 2011 1040a Worksheet 6-1, Worksheet 7-1. 2011 1040a MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2011 1040a Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2011 1040a Worksheet 7-3 to figure, Worksheet 7-3. 2011 1040a Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2011 1040a D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2011 1040a , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2011 1040a Lifetime learning credit, Expenses paid by dependent. 2011 1040a Tuition and fees deduction, Expenses paid under divorce decree. 2011 1040a Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2011 1040a Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2011 1040a Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2011 1040a Claiming dependent's exemption, Dependent for whom you claim an exemption. 2011 1040a Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2011 1040a Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 1040a , MAGI when using Form 1040. 2011 1040a Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2011 1040a Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2011 1040a Cancellation of student loan, Eligible educational institution. 2011 1040a Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2011 1040a Education savings bond program, Eligible educational institution. 2011 1040a Lifetime learning credit, Eligible educational institution. 2011 1040a Qualified tuition program (QTP), Eligible educational institution. 2011 1040a Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2011 1040a , Eligible educational institution. 2011 1040a Student loan cancellation, Eligible educational institution. 2011 1040a Student loan interest deduction, Eligible educational institution. 2011 1040a Tuition and fees deduction, Eligible educational institution. 2011 1040a Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2011 1040a Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2011 1040a Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2011 1040a ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2011 1040a Excess expenses, accountable plan, Excess expenses. 2011 1040a , Allocating your reimbursements for meals. 2011 1040a Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2011 1040a Qualified tuition program (QTP), Members of the beneficiary's family. 2011 1040a Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2011 1040a , Form 1098-E. 2011 1040a Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2011 1040a Lifetime learning credit, Form 1098-T. 2011 1040a Tuition and fees deduction, Form 1098-T. 2011 1040a Form 1099-Q Coverdell ESA, Exceptions. 2011 1040a , Earnings and basis. 2011 1040a Qualified tuition program (QTP), Earnings and return of investment. 2011 1040a Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2011 1040a , Form 2106 or 2106-EZ. 2011 1040a Form 2106-EZ, 50% limit on meals. 2011 1040a , Form 2106 or 2106-EZ. 2011 1040a , Using Form 2106-EZ. 2011 1040a Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2011 1040a Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2011 1040a Form 8815, MAGI when using Form 1040. 2011 1040a , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2011 1040a , Form 1098-T. 2011 1040a , Form 1098-E. 2011 1040a , Form 1098-T. 2011 1040a Free tax services, Free help with your tax return. 2011 1040a Fulbright grants, Fulbright Grants G Glossary, Glossary. 2011 1040a , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2011 1040a Coverdell ESA, Half-time student. 2011 1040a Early distributions from IRAs, Half-time student. 2011 1040a Student loan interest deduction, Enrolled at least half-time. 2011 1040a Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2011 1040a Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2011 1040a Academic period, Academic period. 2011 1040a Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2011 1040a Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2011 1040a Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2011 1040a Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 1040a Worksheet 3-1, MAGI when using Form 1040. 2011 1040a Overview (Table 3-1), Table 3-1. 2011 1040a Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2011 1040a Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2011 1040a Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2011 1040a Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2011 1040a Origination fees on student loan, Loan origination fee. 2011 1040a Qualified education expenses paid with American opportunity credit, Academic period. 2011 1040a Lifetime learning credit, Paid with borrowed funds. 2011 1040a Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2011 1040a M Mileage deduction for work-related education, What's New, Using your car. 2011 1040a Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2011 1040a , MAGI when using Form 1040NR-EZ. 2011 1040a Worksheet 6-1, Worksheet 7-1. 2011 1040a MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2011 1040a , MAGI when using Form 1040. 2011 1040a Lifetime learning credit, Modified adjusted gross income (MAGI). 2011 1040a Worksheet 3-1, MAGI when using Form 1040. 2011 1040a Student loan interest deduction, Modified adjusted gross income (MAGI). 2011 1040a Table 4-2, Table 4-2. 2011 1040a Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2011 1040a Table 6-2, Table 6-2. 2011 1040a Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2011 1040a MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2011 1040a , Exceptions. 2011 1040a Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2011 1040a , Coordination with Pell grants and other scholarships. 2011 1040a Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2011 1040a Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2011 1040a Student loan interest deduction, Phaseout. 2011 1040a , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2011 1040a Education savings bond program, Adjusted qualified education expenses. 2011 1040a Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2011 1040a Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2011 1040a Education savings bond program, Qualified education expenses. 2011 1040a Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2011 1040a Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2011 1040a Qualified tuition program (QTP), Qualified education expenses. 2011 1040a Scholarships and fellowships, Qualified education expenses. 2011 1040a Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2011 1040a Qualified student loans, Qualified Student Loan, Qualified employer plan. 2011 1040a Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2011 1040a Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2011 1040a Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2011 1040a Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2011 1040a Taxable earnings, Taxable earnings. 2011 1040a Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2011 1040a S. 2011 1040a savings bonds, Qualified U. 2011 1040a S. 2011 1040a savings bonds. 2011 1040a Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2011 1040a Lifetime learning credit, Credit recapture. 2011 1040a Tuition and fees deduction, Credit recapture. 2011 1040a Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2011 1040a Refinanced student loans, Interest on refinanced student loans. 2011 1040a , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2011 1040a Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2011 1040a Related persons Coverdell ESA, Members of the beneficiary's family. 2011 1040a Qualified tuition program (QTP), Members of the beneficiary's family. 2011 1040a Student loan interest deduction, Related person. 2011 1040a Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2011 1040a , Figuring and reporting the additional tax. 2011 1040a , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2011 1040a Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2011 1040a , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2011 1040a Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2011 1040a , Coordination with Pell grants and other scholarships. 2011 1040a , Coordination with Pell grants and other scholarships. 2011 1040a Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2011 1040a , Eligible educational institution. 2011 1040a Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2011 1040a Qualified education expenses, Qualified education expenses. 2011 1040a Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2011 1040a Education savings bond program, Qualified education expenses. 2011 1040a Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2011 1040a Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2011 1040a Standard mileage rate Work-related education, What's New, Using your car. 2011 1040a State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2011 1040a Section 501(c)(3) organizations, Section 501(c)(3) organization. 2011 1040a Student loan interest deduction Academic period, Academic period. 2011 1040a Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2011 1040a Eligible student, Eligible student. 2011 1040a Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 1040a , Which Worksheet To Use Table 4-2, Table 4-2. 2011 1040a Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2011 1040a , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2011 1040a Qualified student loans, Qualified Student Loan, Qualified employer plan. 2011 1040a Reasonable period of time, Reasonable period of time. 2011 1040a Related persons, Related person. 2011 1040a Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2011 1040a When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2011 1040a Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 2011 1040a Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2011 1040a Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 2011 1040a Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2011 1040a Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 2011 1040a Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2011 1040a Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 2011 1040a Coverdell ESA, Adjusted qualified education expenses. 2011 1040a Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2011 1040a Lifetime learning credit, Tax-free educational assistance. 2011 1040a Qualified tuition program (QTP), Adjusted qualified education expenses. 2011 1040a Tuition and fees deduction, Tax-free educational assistance. 2011 1040a Work-related education, Tax-free educational assistance. 2011 1040a Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2011 1040a Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 2011 1040a Travel expenses 50% limit on meals, 50% limit on meals. 2011 1040a Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 2011 1040a Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 2011 1040a Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 2011 1040a Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 2011 1040a Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 1040a Table 6-2, Table 6-2. 2011 1040a Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2011 1040a MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2011 1040a Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 2011 1040a Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 2011 1040a Tax-free educational assistance, Tax-free educational assistance. 2011 1040a Tuition reduction American opportunity credit, Tuition reduction. 2011 1040a Lifetime learning credit, Tuition reduction. 2011 1040a Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 2011 1040a U U. 2011 1040a S. 2011 1040a savings bonds, Qualified U. 2011 1040a S. 2011 1040a savings bonds. 2011 1040a Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2011 1040a V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2011 1040a W Withholding, Analyzing your tax withholding. 2011 1040a Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2011 1040a Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2011 1040a MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2011 1040a MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2011 1040a Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2011 1040a Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2011 1040a Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2011 1040a Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2011 1040a Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 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