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Federal Tax Extension Form

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Federal Tax Extension Form

Federal tax extension form It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Federal tax extension form Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. Federal tax extension form Select the Scenario that Applies to You: Federal tax extension form I am an independent contractor or in business for myself Federal tax extension form If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. Federal tax extension form I hire or contract with individuals to provide services to my business Federal tax extension form If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. Federal tax extension form Determining Whether the Individuals Providing Services are Employees or Independent Contractors Federal tax extension form Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - Federal tax extension form An independent contractor Federal tax extension form An employee (common-law employee) Federal tax extension form A statutory employee Federal tax extension form A statutory nonemployee Federal tax extension form In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. Federal tax extension form Common Law Rules Federal tax extension form Facts that provide evidence of the degree of control and independence fall into three categories: Federal tax extension form Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Federal tax extension form Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) Federal tax extension form Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? Federal tax extension form Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. Federal tax extension form The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. Federal tax extension form Form SS-8 Federal tax extension form If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. Federal tax extension form Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
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The Federal Tax Extension Form

Federal tax extension form 1. Federal tax extension form   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Federal tax extension form  You can set up and make contributions to an IRA if you receive taxable compensation. Federal tax extension form Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Federal tax extension form For more information about IRAs, see Publication 590. Federal tax extension form Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Federal tax extension form The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Federal tax extension form Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Federal tax extension form Many types of educational assistance are tax free if they meet the requirements discussed here. Federal tax extension form Special rules apply to U. Federal tax extension form S. Federal tax extension form citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Federal tax extension form For information about these rules, see Publication 54, Tax Guide for U. Federal tax extension form S. Federal tax extension form Citizens and Resident Aliens Abroad. Federal tax extension form Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Federal tax extension form A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Federal tax extension form Amount of scholarship or fellowship. Federal tax extension form   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Federal tax extension form This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Federal tax extension form The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Federal tax extension form Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Federal tax extension form Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Federal tax extension form A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Federal tax extension form (But for exceptions, see Payment for services,later. Federal tax extension form Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Federal tax extension form Candidate for a degree. Federal tax extension form   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Federal tax extension form Eligible educational institution. Federal tax extension form   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Federal tax extension form Qualified education expenses. Federal tax extension form   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Federal tax extension form These items must be required of all students in your course of instruction. Federal tax extension form Expenses that do not qualify. Federal tax extension form   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Federal tax extension form Payment for services. Federal tax extension form   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Federal tax extension form This applies even if all candidates for a degree must perform the services to receive the degree. Federal tax extension form (See exceptions next. Federal tax extension form ) Exceptions. Federal tax extension form   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Federal tax extension form Example 1. Federal tax extension form You received a scholarship of $2,500. Federal tax extension form The scholarship was not received under either of the exceptions mentioned above. Federal tax extension form As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Federal tax extension form Of the $2,500 scholarship, $1,000 represents payment for teaching. Federal tax extension form The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Federal tax extension form Your qualified education expenses were at least $1,500. Federal tax extension form Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Federal tax extension form The $1,000 you received for teaching is taxable. Federal tax extension form Example 2. Federal tax extension form You are a candidate for a degree at a medical school. Federal tax extension form You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Federal tax extension form The terms of your scholarship require you to perform future services. Federal tax extension form A substantial penalty applies if you do not comply. Federal tax extension form The entire amount of your grant is taxable as payment for services in the year it is received. Federal tax extension form Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Federal tax extension form Worksheet 1-1. Federal tax extension form    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Federal tax extension form    Worksheet 1-1. Federal tax extension form Taxable Scholarship and Fellowship Income 1. Federal tax extension form Enter the total amount of any scholarship or fellowship for 2013. Federal tax extension form See Amount of scholarship or fellowship, earlier. Federal tax extension form 1. Federal tax extension form       If you are a degree candidate at an eligible educational institution, go to line 2. Federal tax extension form If you are not a degree candidate at an eligible educational institution, stop here. Federal tax extension form The entire amount is taxable. Federal tax extension form For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Federal tax extension form       2. Federal tax extension form Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Federal tax extension form (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Federal tax extension form ) 2. Federal tax extension form     3. Federal tax extension form Subtract line 2 from line 1 3. Federal tax extension form     4. Federal tax extension form Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Federal tax extension form     5. Federal tax extension form Subtract line 4 from line 3 5. Federal tax extension form     6. Federal tax extension form Enter the amount of your qualified education expenses 6. Federal tax extension form     7. Federal tax extension form Enter the smaller of line 5 or line 6. Federal tax extension form This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Federal tax extension form     8. Federal tax extension form Subtract line 7 from line 5 8. Federal tax extension form     9. Federal tax extension form Taxable part. Federal tax extension form Add lines 2, 4, and 8. Federal tax extension form See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Federal tax extension form     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Federal tax extension form You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Federal tax extension form Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Federal tax extension form If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Federal tax extension form If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Federal tax extension form You must report the taxable amount whether or not you received a Form W-2. Federal tax extension form If you receive an incorrect Form W-2, ask the payer for a corrected one. Federal tax extension form For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Federal tax extension form How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Federal tax extension form Form 1040EZ. Federal tax extension form   If you file Form 1040EZ, include the taxable amount in the total on line 1. Federal tax extension form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Federal tax extension form Form 1040A. Federal tax extension form   If you file Form 1040A, include the taxable amount in the total on line 7. Federal tax extension form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Federal tax extension form Form 1040. Federal tax extension form   If you file Form 1040, include the taxable amount in the total on line 7. Federal tax extension form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Federal tax extension form Schedule SE (Form 1040). Federal tax extension form   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Federal tax extension form If your net earnings are $400 or more, you must pay self-employment tax. Federal tax extension form Use Schedule SE, Self-Employment Tax, to figure this tax. Federal tax extension form Form 1040NR. Federal tax extension form   If you file Form 1040NR, report the taxable amount on line 12. Federal tax extension form Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Federal tax extension form S. Federal tax extension form Source Income Subject to Withholding. Federal tax extension form See the Instructions for Form 1040NR for more information. Federal tax extension form Form 1040NR-EZ. Federal tax extension form   If you file Form 1040NR-EZ, report the taxable amount on line 5. Federal tax extension form Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Federal tax extension form See the Instructions for Form 1040NR-EZ for more information. Federal tax extension form Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Federal tax extension form Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Federal tax extension form Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Federal tax extension form They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Federal tax extension form Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Federal tax extension form Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Federal tax extension form Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Federal tax extension form Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Federal tax extension form Do not include these payments as income on your federal tax return. Federal tax extension form If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Federal tax extension form This applies only to the part of your VA payments that is required to be used for education expenses. Federal tax extension form You may want to visit the Veteran's Administration website at www. Federal tax extension form gibill. Federal tax extension form va. Federal tax extension form gov for specific information about the various VA benefits for education. Federal tax extension form Example. Federal tax extension form You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Federal tax extension form Neither of these benefits is taxable and you do not report them on your tax return. Federal tax extension form You also want to claim an American opportunity credit on your return. Federal tax extension form You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Federal tax extension form To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Federal tax extension form You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Federal tax extension form Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Federal tax extension form This is called a “tuition reduction. Federal tax extension form ” You do not have to include a qualified tuition reduction in your income. Federal tax extension form A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Federal tax extension form You do not have to use the tuition reduction at the eligible educational institution from which you received it. Federal tax extension form In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Federal tax extension form The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Federal tax extension form You must include in your income any tuition reduction you receive that is payment for your services. Federal tax extension form Eligible educational institution. Federal tax extension form   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Federal tax extension form Officers, owners, and highly compensated employees. Federal tax extension form   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Federal tax extension form This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Federal tax extension form The group must be defined under a reasonable classification set up by the employer. Federal tax extension form The classification must not discriminate in favor of owners, officers, or highly compensated employees. Federal tax extension form Payment for services. Federal tax extension form   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Federal tax extension form This applies even if all candidates for a degree must perform the services to receive the degree. Federal tax extension form (See below for exceptions. Federal tax extension form ) Exceptions. Federal tax extension form   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Federal tax extension form Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Federal tax extension form You are an employee of the eligible educational institution. Federal tax extension form You were an employee of the eligible educational institution, but you retired or left on disability. Federal tax extension form You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Federal tax extension form You are the dependent child or spouse of an individual described in (1) through (3), above. Federal tax extension form Child of deceased parents. Federal tax extension form   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Federal tax extension form Child of divorced parents. Federal tax extension form   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Federal tax extension form Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Federal tax extension form It is provided by an eligible educational institution. Federal tax extension form You are a graduate student who performs teaching or research activities for the educational institution. Federal tax extension form You must include in income any other tuition reductions for graduate education that you receive. Federal tax extension form How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Federal tax extension form Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Federal tax extension form Prev  Up  Next   Home   More Online Publications