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Easy Tax Forms

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Easy Tax Forms

Easy tax forms 5. Easy tax forms   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Easy tax forms You may be able to reduce your federal income tax by claiming one or more of these credits. Easy tax forms Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Easy tax forms For more information, see Publication 524, Credit for the Elderly or the Disabled. Easy tax forms You can take the credit only if you file Form 1040 or Form 1040A. Easy tax forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. Easy tax forms Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Easy tax forms You are a qualified individual. Easy tax forms Your income is not more than certain limits. Easy tax forms  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Easy tax forms   Qualified Individual You are a qualified individual for this credit if you are a U. Easy tax forms S. Easy tax forms citizen or resident alien, and either of the following applies. Easy tax forms You were age 65 or older at the end of 2013. Easy tax forms You were under age 65 at the end of 2013 and all three of the following statements are true. Easy tax forms You retired on permanent and total disability (explained later). Easy tax forms You received taxable disability income for 2013. Easy tax forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Easy tax forms Age 65. Easy tax forms You are considered to be age 65 on the day before your 65th birthday. Easy tax forms Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Easy tax forms Figure 5-A. Easy tax forms Are You a Qualified Individual? This image is too large to be displayed in the current screen. Easy tax forms Please click the link to view the image. Easy tax forms Figure 5-A, Are you a qualified individual? U. Easy tax forms S. Easy tax forms citizen or resident alien. Easy tax forms   You must be a U. Easy tax forms S. Easy tax forms citizen or resident alien (or be treated as a resident alien) to take the credit. Easy tax forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Easy tax forms Exceptions. Easy tax forms   You may be able to take the credit if you are a nonresident alien who is married to a U. Easy tax forms S. Easy tax forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Easy tax forms S. Easy tax forms resident alien. Easy tax forms If you make that choice, both you and your spouse are taxed on your worldwide income. Easy tax forms   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Easy tax forms S. Easy tax forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Easy tax forms S. Easy tax forms resident alien for the entire year. Easy tax forms In that case, you may be allowed to take the credit. Easy tax forms   For information on these choices, see chapter 1 of Publication 519, U. Easy tax forms S. Easy tax forms Tax Guide for Aliens. Easy tax forms Married persons. Easy tax forms   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Easy tax forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Easy tax forms Head of household. Easy tax forms   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Easy tax forms See Publication 524 and Publication 501. Easy tax forms Under age 65. Easy tax forms   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Easy tax forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Easy tax forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Easy tax forms   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Easy tax forms If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Easy tax forms Permanent and total disability. Easy tax forms   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Easy tax forms A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Easy tax forms See Physician's statement , later. Easy tax forms Substantial gainful activity. Easy tax forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Easy tax forms   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Easy tax forms   Substantial gainful activity is not work you do to take care of yourself or your home. Easy tax forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Easy tax forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. Easy tax forms    Figure 5-B. Easy tax forms Income Limits IF your filing status is. Easy tax forms . Easy tax forms . Easy tax forms THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Easy tax forms . Easy tax forms . Easy tax forms OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Easy tax forms . Easy tax forms . Easy tax forms single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Easy tax forms Physician's statement. Easy tax forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Easy tax forms   You do not have to file this statement with your tax return, but you must keep it for your records. Easy tax forms The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Easy tax forms Veterans. Easy tax forms   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Easy tax forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. Easy tax forms You can get this form from your local VA regional office. Easy tax forms Physician's statement obtained in earlier year. Easy tax forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Easy tax forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Easy tax forms If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Easy tax forms   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Easy tax forms Disability income. Easy tax forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. Easy tax forms   Disability income must meet the following two requirements. Easy tax forms It must be paid under your employer's accident or health plan or pension plan. Easy tax forms It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Easy tax forms Payments that are not disability income. Easy tax forms   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Easy tax forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Easy tax forms   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Easy tax forms Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Easy tax forms Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Easy tax forms Figuring the credit yourself. Easy tax forms   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Easy tax forms Next, fill out Schedule R (Form 1040A or 1040), Part III. Easy tax forms Credit figured for you. Easy tax forms   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Easy tax forms If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Easy tax forms Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Easy tax forms The credit can be up to 35% of your expenses. Easy tax forms To qualify, you must pay these expenses so you can work or look for work. Easy tax forms If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Easy tax forms If the correct information is not shown, the credit may be reduced or disallowed. Easy tax forms You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Easy tax forms For more information, see Publication 503, Child and Dependent Care Expenses. Easy tax forms Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Easy tax forms The EIC is available to persons with or without a qualifying child. Easy tax forms Credit has no effect on certain welfare benefits. Easy tax forms   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Easy tax forms These programs include the following. Easy tax forms Medicaid and supplemental security income (SSI). Easy tax forms Supplemental Nutrition Assistance Program (food stamps). Easy tax forms Low-income housing. Easy tax forms Temporary Assistance for Needy Families (TANF). Easy tax forms  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Easy tax forms Check with your local benefit coordinator to find out if your refund will affect your benefits. Easy tax forms Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Easy tax forms The specific rules you must meet depend on whether you have a qualifying child. Easy tax forms If you have a qualifying child, the rules in Parts A, B, and D apply to you. Easy tax forms If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Easy tax forms  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Easy tax forms You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Easy tax forms The sections that follow provide additional information for some of the rules. Easy tax forms Adjusted gross income (AGI). Easy tax forms   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Easy tax forms Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Easy tax forms Table 5-1. Easy tax forms Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Easy tax forms Second, you must meet all the rules in one of these columns, whichever applies. Easy tax forms Third, you must meet the rule in this column. Easy tax forms Part A. Easy tax forms  Rules for Everyone Part B. Easy tax forms  Rules If You Have a Qualifying Child Part C. Easy tax forms  Rules If You Do Not Have a Qualifying Child Part D. Easy tax forms  Figuring and Claiming the EIC 1. Easy tax forms Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Easy tax forms 2. Easy tax forms You must have a valid social security number. Easy tax forms  3. Easy tax forms Your filing status cannot be “Married filing separately. Easy tax forms ” 4. Easy tax forms You must be a U. Easy tax forms S. Easy tax forms citizen or resident alien all year. Easy tax forms  5. Easy tax forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Easy tax forms  6. Easy tax forms Your investment income must be $3,300 or less. Easy tax forms  7. Easy tax forms You must have earned income. Easy tax forms 8. Easy tax forms Your child must meet the relationship, age, residency, and joint return tests. Easy tax forms  9. Easy tax forms Your qualifying child cannot be used by more than one person to claim the EIC. Easy tax forms  10. Easy tax forms You generally cannot be a qualifying child of another person. Easy tax forms 11. Easy tax forms You must be at least age 25 but under age 65. Easy tax forms  12. Easy tax forms You cannot be the dependent of another person. Easy tax forms  13. Easy tax forms You generally cannot be a qualifying child of another person. Easy tax forms  14. Easy tax forms You must have lived in the United States more than half of the year. Easy tax forms 15. Easy tax forms Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Easy tax forms Social security number. Easy tax forms   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Easy tax forms Any qualifying child listed on Schedule EIC also must have a valid SSN. Easy tax forms (See Qualifying child , later, if you have a qualifying child. Easy tax forms )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Easy tax forms An example of a federally funded benefit is Medicaid. Easy tax forms Investment income. Easy tax forms   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Easy tax forms If your investment income is more than $3,300, you cannot claim the credit. Easy tax forms For most people, investment income is the total of the following amounts. Easy tax forms Taxable interest (line 8a of Form 1040 or 1040A). Easy tax forms Tax-exempt interest (line 8b of Form 1040 or 1040A). Easy tax forms Dividend income (line 9a of Form 1040 or 1040A). Easy tax forms Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Easy tax forms  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Easy tax forms   For more information about investment income, see Publication 596, Earned Income Credit. Easy tax forms Earned income. Easy tax forms   Under Rule 7, you must have earned income to claim the EIC. Easy tax forms Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Easy tax forms Earned income includes all of the following types of income. Easy tax forms Wages, salaries, tips, and other taxable employee pay. Easy tax forms Employee pay is earned income only if it is taxable. Easy tax forms Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Easy tax forms But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Easy tax forms Net earnings from self-employment. Easy tax forms Gross income received as a statutory employee. Easy tax forms Gross income defined. Easy tax forms   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Easy tax forms Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Easy tax forms If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Easy tax forms Self-employed persons. Easy tax forms   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Easy tax forms If you do not, you may not get all the credit to which you are entitled. Easy tax forms Disability benefits. Easy tax forms   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Easy tax forms Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Easy tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Easy tax forms   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Easy tax forms It does not matter whether you have reached minimum retirement age. Easy tax forms If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Easy tax forms Income that is not earned income. Easy tax forms   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Easy tax forms Do not include any of these items in your earned income. Easy tax forms Workfare payments. Easy tax forms   Nontaxable workfare payments are not earned income for the EIC. Easy tax forms These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Easy tax forms Qualifying child. Easy tax forms   Under Rule 8, your child is a qualifying child if your child meets four tests. Easy tax forms The four tests are: Relationship, Age, Residency, and Joint return. Easy tax forms   The four tests are illustrated in Figure 5-C. Easy tax forms See Publication 596 for more information about each test. Easy tax forms Figure 5-C. Easy tax forms Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Easy tax forms . Easy tax forms . Easy tax forms Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Easy tax forms . Easy tax forms . Easy tax forms Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Easy tax forms . Easy tax forms . Easy tax forms Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Easy tax forms . Easy tax forms . Easy tax forms Lived with you in the United States for more than half of 2013. Easy tax forms  If the child did not live with you for the required time, see Publication 596 for more information. Easy tax forms Figuring the EIC To figure the amount of your credit, you have two choices. Easy tax forms Have the IRS figure the EIC for you. Easy tax forms If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Easy tax forms Figure the EIC yourself. Easy tax forms If you want to do this, see How To Figure the EIC Yourself in Publication 596. Easy tax forms Prev  Up  Next   Home   More Online Publications
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Understanding your CP504 Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against your state tax refund because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You must pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may seize ("levy") any state tax refund to which you're entitled. This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals, if you have not already received such a notice. We may then seize ("levy") or take possession of your other property or your rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

The Easy Tax Forms

Easy tax forms Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Easy tax forms Lifetime learning credit, Academic period. Easy tax forms Student loan interest deduction, Academic period. Easy tax forms Tuition and fees deduction, Academic period. Easy tax forms Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Easy tax forms Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Easy tax forms 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. Easy tax forms Tuition reduction, Tuition reduction. Easy tax forms 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. Easy tax forms 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. Easy tax forms Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Easy tax forms Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Easy tax forms Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Easy tax forms Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Easy tax forms Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Easy tax forms 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. Easy tax forms Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Easy tax forms 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. Easy tax forms 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. Easy tax forms , Allocating your reimbursements for meals. Easy tax forms Indefinite absence, Education during indefinite absence. Easy tax forms Maintaining skills vs. Easy tax forms qualifying for new job, Maintaining skills vs. Easy tax forms qualifying for new job. Easy tax forms Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Easy tax forms Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Easy tax forms Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Easy tax forms Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Easy tax forms Tax-free educational assistance, Tax-free educational assistance. Easy tax forms Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Easy tax forms Transportation expenses, Transportation Expenses, Using your car. Easy tax forms Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Easy tax forms Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Easy tax forms Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Easy tax forms Lifetime learning credit, Comprehensive or bundled fees. Easy tax forms Tuition and fees deduction, Comprehensive or bundled fees. Easy tax forms Consolidated loans used to refinance student loans, Interest on refinanced student loans. Easy tax forms Conventions outside U. Easy tax forms S. Easy tax forms , Cruises and conventions. Easy tax forms 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. Easy tax forms Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Easy tax forms 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. Easy tax forms Figuring the limit (Worksheet 6-2), Figuring the limit. Easy tax forms Contributions to, Contributions, Figuring and reporting the additional tax. Easy tax forms 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. Easy tax forms 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). Easy tax forms , MAGI when using Form 1040NR-EZ. Easy tax forms Worksheet 6-1, Worksheet 7-1. Easy tax forms 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. Easy tax forms Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Easy tax forms Worksheet 7-3 to figure, Worksheet 7-3. Easy tax forms 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. Easy tax forms 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. Easy tax forms , 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. Easy tax forms Lifetime learning credit, Expenses paid by dependent. Easy tax forms Tuition and fees deduction, Expenses paid under divorce decree. Easy tax forms 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. Easy tax forms Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Easy tax forms 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. Easy tax forms Claiming dependent's exemption, Dependent for whom you claim an exemption. Easy tax forms Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Easy tax forms 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). Easy tax forms , MAGI when using Form 1040. Easy tax forms Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Easy tax forms Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Easy tax forms Cancellation of student loan, Eligible educational institution. Easy tax forms Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Easy tax forms Education savings bond program, Eligible educational institution. Easy tax forms Lifetime learning credit, Eligible educational institution. Easy tax forms Qualified tuition program (QTP), Eligible educational institution. Easy tax forms Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Easy tax forms , Eligible educational institution. Easy tax forms Student loan cancellation, Eligible educational institution. Easy tax forms Student loan interest deduction, Eligible educational institution. Easy tax forms Tuition and fees deduction, Eligible educational institution. Easy tax forms Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Easy tax forms Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Easy tax forms 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. Easy tax forms 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. Easy tax forms Excess expenses, accountable plan, Excess expenses. Easy tax forms , Allocating your reimbursements for meals. Easy tax forms Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Easy tax forms Qualified tuition program (QTP), Members of the beneficiary's family. Easy tax forms 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. Easy tax forms , Form 1098-E. Easy tax forms Form 1098-T, Reminders American opportunity credit, Form 1098-T. Easy tax forms Lifetime learning credit, Form 1098-T. Easy tax forms Tuition and fees deduction, Form 1098-T. Easy tax forms Form 1099-Q Coverdell ESA, Exceptions. Easy tax forms , Earnings and basis. Easy tax forms Qualified tuition program (QTP), Earnings and return of investment. Easy tax forms Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Easy tax forms , Form 2106 or 2106-EZ. Easy tax forms Form 2106-EZ, 50% limit on meals. Easy tax forms , Form 2106 or 2106-EZ. Easy tax forms , Using Form 2106-EZ. Easy tax forms Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Easy tax forms Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Easy tax forms Form 8815, MAGI when using Form 1040. Easy tax forms , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Easy tax forms , Form 1098-T. Easy tax forms , Form 1098-E. Easy tax forms , Form 1098-T. Easy tax forms Free tax services, Free help with your tax return. Easy tax forms Fulbright grants, Fulbright Grants G Glossary, Glossary. Easy tax forms , 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. Easy tax forms Coverdell ESA, Half-time student. Easy tax forms Early distributions from IRAs, Half-time student. Easy tax forms Student loan interest deduction, Enrolled at least half-time. Easy tax forms Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Easy tax forms 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. Easy tax forms Academic period, Academic period. Easy tax forms 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. Easy tax forms 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. Easy tax forms Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Easy tax forms 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). Easy tax forms Worksheet 3-1, MAGI when using Form 1040. Easy tax forms Overview (Table 3-1), Table 3-1. Easy tax forms Overview of the Lifetime Learning Credit Phaseout, Phaseout. Easy tax forms Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Easy tax forms Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Easy tax forms Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Easy tax forms Origination fees on student loan, Loan origination fee. Easy tax forms Qualified education expenses paid with American opportunity credit, Academic period. Easy tax forms Lifetime learning credit, Paid with borrowed funds. Easy tax forms 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. Easy tax forms M Mileage deduction for work-related education, What's New, Using your car. Easy tax forms 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). Easy tax forms , MAGI when using Form 1040NR-EZ. Easy tax forms Worksheet 6-1, Worksheet 7-1. Easy tax forms MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Easy tax forms , MAGI when using Form 1040. Easy tax forms Lifetime learning credit, Modified adjusted gross income (MAGI). Easy tax forms Worksheet 3-1, MAGI when using Form 1040. Easy tax forms Student loan interest deduction, Modified adjusted gross income (MAGI). Easy tax forms Table 4-2, Table 4-2. Easy tax forms Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Easy tax forms Table 6-2, Table 6-2. Easy tax forms Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Easy tax forms MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Easy tax forms , Exceptions. Easy tax forms 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. Easy tax forms , Coordination with Pell grants and other scholarships. Easy tax forms Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Easy tax forms Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Easy tax forms Student loan interest deduction, Phaseout. Easy tax forms , 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. Easy tax forms Education savings bond program, Adjusted qualified education expenses. Easy tax forms Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Easy tax forms 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. Easy tax forms Education savings bond program, Qualified education expenses. Easy tax forms Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 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Easy tax forms 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. Easy tax forms 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. Easy tax forms Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Easy tax forms Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Easy tax forms Taxable earnings, Taxable earnings. Easy tax forms Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Easy tax forms S. Easy tax forms savings bonds, Qualified U. Easy tax forms S. Easy tax forms savings bonds. Easy tax forms 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. Easy tax forms Lifetime learning credit, Credit recapture. Easy tax forms Tuition and fees deduction, Credit recapture. Easy tax forms Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Easy tax forms Refinanced student loans, Interest on refinanced student loans. Easy tax forms , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Easy tax forms Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Easy tax forms Related persons Coverdell ESA, Members of the beneficiary's family. Easy tax forms Qualified tuition program (QTP), Members of the beneficiary's family. Easy tax forms Student loan interest deduction, Related person. Easy tax forms Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Easy tax forms , Figuring and reporting the additional tax. Easy tax forms , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Easy tax forms 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. Easy tax forms , 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. Easy tax forms 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. Easy tax forms , Coordination with Pell grants and other scholarships. Easy tax forms , Coordination with Pell grants and other scholarships. Easy tax forms Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Easy tax forms , Eligible educational institution. Easy tax forms Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Easy tax forms Qualified education expenses, Qualified education expenses. Easy tax forms 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. Easy tax forms Education savings bond program, Qualified education expenses. Easy tax forms Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Easy tax forms Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 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Easy tax forms 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). Easy tax forms , Which Worksheet To Use Table 4-2, Table 4-2. Easy tax forms Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Easy tax forms , 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. Easy tax forms Qualified student loans, Qualified Student Loan, Qualified employer plan. Easy tax forms Reasonable period of time, Reasonable period of time. Easy tax forms Related persons, Related person. Easy tax forms Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Easy tax forms When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Easy tax forms 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. Easy tax forms Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Easy tax forms 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. Easy tax forms Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Easy tax forms 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. Easy tax forms Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Easy tax forms 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. Easy tax forms Coverdell ESA, Adjusted qualified education expenses. 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Easy tax forms 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. Easy tax forms Travel expenses 50% limit on meals, 50% limit on meals. Easy tax forms 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. Easy tax forms 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. Easy tax forms 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. Easy tax forms 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. Easy tax forms Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Easy tax forms Table 6-2, Table 6-2. Easy tax forms Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Easy tax forms MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Easy tax forms Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Easy tax forms 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. Easy tax forms Tax-free educational assistance, Tax-free educational assistance. Easy tax forms Tuition reduction American opportunity credit, Tuition reduction. Easy tax forms Lifetime learning credit, Tuition reduction. Easy tax forms Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Easy tax forms U U. Easy tax forms S. Easy tax forms savings bonds, Qualified U. Easy tax forms S. Easy tax forms savings bonds. Easy tax forms Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Easy tax forms V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Easy tax forms W Withholding, Analyzing your tax withholding. Easy tax forms Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Easy tax forms Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Easy tax forms MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Easy tax forms MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Easy tax forms Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Easy tax forms Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Easy tax forms Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Easy tax forms Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Easy tax forms Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Easy tax forms MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications