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File 2010 Tax Return Online Free

File 2010 tax return online free 9. File 2010 tax return online free   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. File 2010 tax return online free This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. File 2010 tax return online free The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. File 2010 tax return online free See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. File 2010 tax return online free However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. File 2010 tax return online free You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. File 2010 tax return online free Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. File 2010 tax return online free If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. File 2010 tax return online free Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. File 2010 tax return online free Qualified education expenses. File 2010 tax return online free   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. File 2010 tax return online free They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. File 2010 tax return online free   In addition, if the student is at least a half-time student, room and board are qualified education expenses. File 2010 tax return online free   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. File 2010 tax return online free The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. File 2010 tax return online free The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. File 2010 tax return online free You will need to contact the eligible educational institution for qualified room and board costs. File 2010 tax return online free Eligible educational institution. File 2010 tax return online free   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. File 2010 tax return online free S. File 2010 tax return online free Department of Education. File 2010 tax return online free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File 2010 tax return online free The educational institution should be able to tell you if it is an eligible educational institution. File 2010 tax return online free   Certain educational institutions located outside the United States also participate in the U. File 2010 tax return online free S. File 2010 tax return online free Department of Education's Federal Student Aid (FSA) programs. File 2010 tax return online free Half-time student. File 2010 tax return online free   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. File 2010 tax return online free Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. File 2010 tax return online free You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File 2010 tax return online free Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). File 2010 tax return online free If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. File 2010 tax return online free Example 1. File 2010 tax return online free In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. File 2010 tax return online free She paid $5,800 of qualified education expenses from the following sources. File 2010 tax return online free   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. File 2010 tax return online free   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. File 2010 tax return online free However, she must include the $500 taxable earnings in her gross income subject to income tax. File 2010 tax return online free Example 2. File 2010 tax return online free Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. File 2010 tax return online free This must be included in her income subject to income tax. File 2010 tax return online free The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. File 2010 tax return online free Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). File 2010 tax return online free She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. File 2010 tax return online free Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2010 tax return online free The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. File 2010 tax return online free If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). File 2010 tax return online free Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. File 2010 tax return online free See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. File 2010 tax return online free There are many other situations in which Form 5329 is required. File 2010 tax return online free If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. File 2010 tax return online free Prev  Up  Next   Home   More Online Publications
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Beware of e-Mail Scams about Electronic Federal Tax Payments

Consumers should be aware of a scam e-mail about an electronic federal tax payment the e-mail claims they tried to make or which specifies the Electronic Federal Tax Payment System (EFTPS). The e-mail states that tax payments made by the e-mail recipient through EFTPS have been rejected.

The e-mail then directs recipients to a bogus link for a transaction report that, when clicked, downloads malicious software (malware) that infects the intended victim’s computer. The malware is designed to send back to the scammer personal and financial information already contained on the taxpayer's computer or obtained through capturing keystrokes. The scammer uses this personal and financial information to commit identity theft.

To avoid malware, do not click on any links, open any attachments or reply to the sender for this or any other unsolicited e-mails you may receive about your tax account which claims to come from the IRS or EFTPS.

If you responded to this scam and believe you may have become the victim of identity theft, find out what steps you can take.

The IRS and the Financial Management Service (the Treasury bureau that owns EFTPS) do not communicate payment information through e-mail.

A scam that tricks someone into revealing their personal and financial data is identity theft. A scam that attempts to do this through e-mail is known as phishing. Find out more about IRS-impersonation phishing scams and how to recognize and report them to the IRS.

EFTPS is a tax payment system that allows individuals and businesses to pay federal taxes electronically via the Internet or phone. It is committed to taxpayer privacy and uses industry-leading security practices and technology to protect taxpayer data. 

Page Last Reviewed or Updated: 12-Dec-2013

The File 2010 Tax Return Online Free

File 2010 tax return online free It is tax season again! Figuring out and filing your tax forms can be intimidating – but there is help. File 2010 tax return online free Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. File 2010 tax return online free The information below will help you determine your residency status, find the correct forms you need and give you other information you want to get started. File 2010 tax return online free