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2011 1040ez

Filing 1040x InstructionsFile An Amended Tax Return OnlineFree Irs Form 1040ezFree State Returns OnlineTurbotax Premier Federal E File State 2012 For Pc DownloadIrs 1040v FormTurbo Tax1040ez Fill InState Tax File Free1040ez FileTaxes 20062010 Form 1040Can You Still E File 2010 Tax ReturnsIrs Tax Filing OnlineFree Federal Tax Filing For 2011TelefileAmending TaxesCan I File My 1040x OnlineFile Taxes Online 1040ez FreeCan I Efile A 2012 Tax ReturnHow To File State And Federal Taxes For Free OnlineH&r Block ComIrs.gov Form 1040xTax Form 1040x More:label_tax_20form_201040x More:bizfinanceHr Block MilitaryTurbotax 1040ezFreefillableforms1040 Ez Tax FormHr Block1040ez 2010printable Tax FormsHr Block 1040nrArmy TaxesH & R Block EfileMilitary State TaxFree State Tax EfileHow To File An Amended ReturnH&rblock ComFree File State Tax1040ez 2011Amend A 2011 Tax Return

2011 1040ez

2011 1040ez Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 2011 1040ez Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 2011 1040ez The April 19, 1995, attack on the Alfred P. 2011 1040ez Murrah Federal Building (Oklahoma City attack). 2011 1040ez The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 2011 1040ez Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 2011 1040ez The Act also provides other types of relief. 2011 1040ez For example, it provides that the following amounts are not included in income. 2011 1040ez Payments from the September 11th Victim Compensation Fund of 2001. 2011 1040ez Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 2011 1040ez Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 2011 1040ez Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 2011 1040ez Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 2011 1040ez Worksheet A. 2011 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2011 1040ez 1       2 Enter the total tax from the decedent's income tax return. 2011 1040ez See Table 1 on page 5 for the line number for years before 2002. 2011 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2011 1040ez (These taxes are not eligible for forgiveness. 2011 1040ez )           a Self-employment tax. 2011 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. 2011 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2011 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. 2011 1040ez 3d         e Household employment taxes. 2011 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2011 1040ez 3f         g Tax on golden parachute payments. 2011 1040ez 3g       4 Add lines 3a through 3g. 2011 1040ez 4       5 Tax to be forgiven. 2011 1040ez Subtract line 4 from line 2. 2011 1040ez 5       Note. 2011 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2011 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2011 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2011 1040ez The IRS will determine the amount to be refunded. 2011 1040ez Worksheet A. 2011 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2011 1040ez 1       2 Enter the total tax from the decedent's income tax return. 2011 1040ez See Table 1 on page 5 for the line number for years before 2002. 2011 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2011 1040ez (These taxes are not eligible for forgiveness. 2011 1040ez )           a Self-employment tax. 2011 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. 2011 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2011 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. 2011 1040ez 3d         e Household employment taxes. 2011 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2011 1040ez 3f         g Tax on golden parachute payments. 2011 1040ez 3g       4 Add lines 3a through 3g. 2011 1040ez 4       5 Tax to be forgiven. 2011 1040ez Subtract line 4 from line 2. 2011 1040ez 5       Note. 2011 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2011 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2011 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2011 1040ez The IRS will determine the amount to be refunded. 2011 1040ez Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 2011 1040ez S. 2011 1040ez Individual Income Tax Return 1040NR U. 2011 1040ez S. 2011 1040ez Nonresident Alien Income Tax Return 1040X Amended U. 2011 1040ez S. 2011 1040ez Individual Income Tax Return 1041 U. 2011 1040ez S. 2011 1040ez Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications

Internal Revenue Bulletin:  2014-9 

February 24, 2014 

Notice 2014–10

Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage


This notice provides relief from the individual shared responsibility payment required under § 5000A of the Internal Revenue Code for months in 2014 in which individuals have, under Medicaid and chapter 55 of Title 10, U.S.C., limited-benefit health coverage that is not minimum essential coverage.

BACKGROUND

For each month beginning after December 31, 2013, § 5000A requires individuals to either maintain minimum essential coverage for themselves and any nonexempt family members, qualify for an exemption, or include an individual shared responsibility payment with their Federal income tax return. A taxpayer is liable under § 5000A for any nonexempt individual whom the taxpayer may claim as a dependent.

Under § 5000A(f)(1)(A), minimum essential coverage includes coverage under certain specified government-sponsored programs (“government-sponsored minimum essential coverage”). On August 30, 2013, the Treasury Department and the Internal Revenue Service (IRS) published final regulations under § 5000A. The final regulations provide that government-sponsored minimum essential coverage includes coverage under the Medicaid program under Title XIX of the Social Security Act (42 U.S.C. 1396 and following sections), other than the following limited coverage under Medicaid:

optional coverage of family planning services under section 1902(a)(10)(A)(ii)(XXI) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XXI)) (“family planning services Medicaid”), optional coverage of tuberculosis-related services under section 1902(a)(10)(A)(ii)(XII) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XII) (“tuberculosis-related services Medicaid”), coverage of pregnancy-related services under section 1902(a)(10)(A)(i)(IV) and (a)(10)(A)(ii)(IX) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)(IV), (a)(10)(A)(ii)(IX)) (“pregnancy-related Medicaid”), and coverage limited to treatment of emergency medical conditions in accordance with 8 U.S.C. 1611(b)(1)(A), as authorized by section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) (“emergency medical conditions Medicaid”). The final § 5000A regulations also provide that government-sponsored minimum essential coverage includes medical coverage under chapter 55 of Title 10, U.S.C., including coverage under the TRICARE program.

The final § 5000A regulations reserve on whether certain government-sponsored programs that provide limited benefits are minimum essential coverage, including (i) coverage authorized under section 1115 of the Social Security Act (“Section 1115 demonstration projects”); (ii) coverage for medically needy individuals, see section 1902(a)(10)(C) of the Social Security Act (42 U.S.C. 1396a(a)(10)(C)) and 42 CFR 435.300 and following sections; (iii) coverage under section 1079(a), 1086(c)(1), or 1086(d)(1) of Title 10, U.S.C., for certain individuals who are excluded from TRICARE coverage for health care services from private sector providers and only eligible for space available care in a facility for the uniformed services (“space available care”); and (iv) coverage under sections 1074a and 1074b of Title 10, U.S.C., for individuals not on active duty who are entitled to episodic care for an injury, illness, or disease incurred or aggravated in the line of duty (“line-of-duty care”). See § 1.5000A–2(b)(2) (78 FR 53646, 53658).

The preamble to the final § 5000A regulations indicates that future guidance will provide that the government-sponsored limited-benefit coverage reserved on in the final § 5000A regulations is not minimum essential coverage. However, the preamble to the final § 5000A regulations also indicates that, if future rulemaking clarifies that such limited-benefit coverage is not minimum essential coverage, individuals with that coverage for a month in 2014 will not be subject to the § 5000A individual shared responsibility payment for that month. See T.D. 9632 (78 FR 53646, 53648–53650).

Proposed regulations (REG–141036–13) published concurrently with this notice provide that coverage under certain Section 1115 demonstration projects authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, and line-of-duty care is not government-sponsored minimum essential coverage.

DISCUSSION

Individuals enrolled in family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, certain Section 1115 demonstration projects, coverage for medically needy individuals, space available care, or line-of-duty care may not know when enrolling for the 2014 coverage year that such coverage is not minimum essential coverage. Accordingly, to provide relief to individuals in this situation (or to taxpayers who are liable under § 5000A for other individuals in this situation), and consistent with the preamble to the final regulations, the § 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care.

The relief provided by this notice applies only for determining a taxpayer’s § 5000A individual shared responsibility payment for not maintaining minimum essential coverage in 2014. Solely for the purpose of determining whether a period without coverage qualifies as a short coverage gap described in § 5000A(e)(4), an individual will be treated as having minimum essential coverage for any month in 2014 when that individual is eligible for the transition relief provided by this notice.

DRAFTING INFORMATION

The principal author of this notice is John B. Lovelace of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Lovelace at (202) 317-7006 (not a toll-free number).


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The 2011 1040ez

2011 1040ez Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 2011 1040ez Ordering forms and publications. 2011 1040ez Tax questions. 2011 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 2011 1040ez irs. 2011 1040ez gov/pub970. 2011 1040ez What's New Lifetime learning credit. 2011 1040ez  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 2011 1040ez You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 2011 1040ez This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 2011 1040ez For more information, see chapter 3, Lifetime Learning Credit . 2011 1040ez Business deduction for work-related education. 2011 1040ez  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 2011 1040ez 5 cents per mile. 2011 1040ez See chapter 12, Business Deduction for Work-Related Education , for more information. 2011 1040ez Reminders Form 1098-T, Tuition Statement. 2011 1040ez  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 2011 1040ez In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 2011 1040ez An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 2011 1040ez However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 2011 1040ez In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 2011 1040ez The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 2011 1040ez Hope Scholarship Credit. 2011 1040ez  For 2013, the Hope Scholarship Credit is not available. 2011 1040ez However, you may be able to claim an American opportunity or lifetime learning credit. 2011 1040ez See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 2011 1040ez Estimated tax payments. 2011 1040ez  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 2011 1040ez For more information, see Publication 505, Tax Withholding and Estimated Tax. 2011 1040ez Photographs of missing children. 2011 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 1040ez Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 2011 1040ez Most benefits apply only to higher education. 2011 1040ez What is in this publication. 2011 1040ez    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 2011 1040ez   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 2011 1040ez These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 2011 1040ez    Ten other types of benefits are explained in chapters 4 through 12. 2011 1040ez These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 2011 1040ez Note. 2011 1040ez You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 2011 1040ez Comparison table. 2011 1040ez   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 2011 1040ez This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 2011 1040ez When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 2011 1040ez If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 2011 1040ez Analyzing your tax withholding. 2011 1040ez   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 2011 1040ez Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 2011 1040ez See Publication 919, How Do I Adjust My Tax Withholding, for more information. 2011 1040ez Glossary. 2011 1040ez   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 2011 1040ez Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 2011 1040ez   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 2011 1040ez For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 2011 1040ez   Many of the terms used in the publication are defined in the glossary near the end of the publication. 2011 1040ez The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 2011 1040ez Comments and suggestions. 2011 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2011 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040ez   You can send your comments from www. 2011 1040ez irs. 2011 1040ez gov/formspubs/. 2011 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 1040ez Ordering forms and publications. 2011 1040ez   Visit www. 2011 1040ez irs. 2011 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 1040ez Internal Revenue Service 1201 N. 2011 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 1040ez   If you have a tax question, check the information available on IRS. 2011 1040ez gov or call 1-800-829-1040. 2011 1040ez We cannot answer tax questions sent to either of the above addresses. 2011 1040ez Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 2011 1040ez S. 2011 1040ez Individual Income Tax Return 1040A U. 2011 1040ez S. 2011 1040ez Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2011 1040ez S. 2011 1040ez Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 1040ez S. 2011 1040ez Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 2011 1040ez S. 2011 1040ez Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 2011 1040ez Prev  Up  Next   Home   More Online Publications