Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Do Students Need To File Taxes

Amendment ReturnMyfreetaxsE File 1040xHow To Amend Last Year's Tax ReturnFiling Amended Tax Return 2012Turbotax 20061040 Ez Form 2014Irs Gov FormsH & R Block Tax SoftwareH&r Block Free Tax Preperation2010 Tax Deadline1040ex Form2013 Irs 1040xFree State Tax On LineHow Can I File My 2012 Taxes For Free1040ez FormsFirst Time Filing Taxes College StudentEfile 2011 Taxes1040ez Printable Tax FormsAmend 2010 Tax Return2011 Tax Forms 1040aE-file 1040ezH & R Block Taxes For FreeAmendmentsH&r Block Taxcut OnlineState Tax RatesFile State For FreeHow Do I Amend My 2012 Tax ReturnFree State Tax ReturnTurbotax 2011 Free Federal EditionHow To Amend A Tax ReturnAmend 2011 Tax Return Form2010 Tax ReturnFree File State Income Tax1040 Ez Tax FormsFree Federal And State E FileFiling 2012 Taxes In 2013What Do I Need To File My 2012 Tax ReturnFree Online Tax Filing State FederalAmended 1040x

Do Students Need To File Taxes

Do students need to file taxes Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Do students need to file taxes Tax questions. Do students need to file taxes Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Do students need to file taxes  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Do students need to file taxes irs. Do students need to file taxes gov/pub4681. Do students need to file taxes Photographs of missing children. Do students need to file taxes   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Do students need to file taxes Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Do students need to file taxes 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. Do students need to file taxes Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Do students need to file taxes Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Do students need to file taxes Note. Do students need to file taxes This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Do students need to file taxes ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Do students need to file taxes These exceptions are discussed later under Exceptions . Do students need to file taxes Sometimes a canceled debt may be excluded from your income. Do students need to file taxes But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Do students need to file taxes ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Do students need to file taxes Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Do students need to file taxes These remedies allow the lender to seize or sell the property securing the loan. Do students need to file taxes When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Do students need to file taxes Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Do students need to file taxes Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Do students need to file taxes Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Do students need to file taxes Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Do students need to file taxes This publication also includes detailed examples with filled-in forms. Do students need to file taxes Comments and suggestions. Do students need to file taxes    We welcome your comments about this publication and your suggestions for future editions. Do students need to file taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Do students need to file taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Do students need to file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Do students need to file taxes   You can send your comments from www. Do students need to file taxes irs. Do students need to file taxes gov/formspubs. Do students need to file taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Do students need to file taxes   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. Do students need to file taxes Ordering forms and publications. Do students need to file taxes    Visit www. Do students need to file taxes irs. Do students need to file taxes 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. Do students need to file taxes Internal Revenue Service 1201 N. Do students need to file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Do students need to file taxes    If you have a tax question, check the information available on IRS. Do students need to file taxes gov or call 1-800-829-1040. Do students need to file taxes We cannot answer tax questions sent to either of the above addresses. Do students need to file taxes Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Do students need to file taxes Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Do students need to file taxes These examples do not cover every situation but are intended to provide general guidance for the most common situations. Do students need to file taxes Nonbusiness credit card debt cancellation. Do students need to file taxes    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Do students need to file taxes You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Do students need to file taxes If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Do students need to file taxes Personal vehicle repossession. Do students need to file taxes    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Do students need to file taxes This is explained in chapter 2 . Do students need to file taxes If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Do students need to file taxes You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Do students need to file taxes If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Do students need to file taxes Main home foreclosure or abandonment. Do students need to file taxes    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Do students need to file taxes Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Do students need to file taxes If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Do students need to file taxes Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Do students need to file taxes Main home loan modification (workout agreement). Do students need to file taxes    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Do students need to file taxes If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Do students need to file taxes Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Do students need to file taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Massachusetts

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Boston  JFK Federal Building
15 New Sudbury St.
Boston, MA  02203 

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(617) 316-2850 
Brockton  120 Liberty St.
Brockton, MA 02301 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
**(Closed for lunch 1:00 p.m. – 2:00 p.m. from 1/2 - 4/15)** 
 

Services Provided

(508) 586-4671 
Fitchburg  881 Main St.
Fitchburg, MA 01420 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(978) 342-0016
Hyannis  75 Perseverance Way
Hyannis, MA 02601 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(508) 775-0029 
Pittsfield  78 Center St.
Pittsfield, MA 01201 

Monday and Tuesday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(413) 499-1573 
Springfield  1550 Main St.
Springfield, MA 01103 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)
 

Services Provided

(413) 788-0284 
Stoneham  1 Montvale Ave.
Stoneham, MA 02180 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(781) 835-4350 
Worcester  120 Front St.
Worcester, MA 01608 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

 Services Provided

(508) 793-8227 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (617) 316-2690 in Boston or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
25 New Sudbury St. Stop 20826
Boston, MA 02203

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Do Students Need To File Taxes

Do students need to file taxes Publication 555 - Additional Material Prev  Up  Next   Home   More Online Publications