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File Past Taxes For Free

File past taxes for free 7. File past taxes for free   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. File past taxes for free Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. File past taxes for free Useful Items - You may want to see: Forms (and Instructions) 1040 U. File past taxes for free S. File past taxes for free Individual Income Tax Return 1040A U. File past taxes for free S. File past taxes for free Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File past taxes for free S. File past taxes for free Nonresident Alien Income Tax Return 1040NR-EZ U. File past taxes for free S. File past taxes for free Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. File past taxes for free What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. File past taxes for free Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. File past taxes for free The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). File past taxes for free Under U. File past taxes for free S. File past taxes for free immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. File past taxes for free Extensions of time to file. File past taxes for free   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. File past taxes for free You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). File past taxes for free Use Form 4868 to get the extension to October 15. File past taxes for free In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File past taxes for free To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File past taxes for free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. File past taxes for free   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. File past taxes for free S. File past taxes for free citizens and resident aliens abroad who expect to qualify for special tax treatment). File past taxes for free    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. File past taxes for free You may be able to file your return electronically. File past taxes for free See IRS e-file in your form instructions. File past taxes for free Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. File past taxes for free If you are any of the following, you must file a return. File past taxes for free A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. File past taxes for free (But see Exceptions , later. File past taxes for free ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. File past taxes for free S. File past taxes for free sources, or Your income is exempt from income tax. File past taxes for free A nonresident alien individual not engaged in a trade or business in the United States with U. File past taxes for free S. File past taxes for free income on which the tax liability was not satisfied by the withholding of tax at the source. File past taxes for free A representative or agent responsible for filing the return of an individual described in (1) or (2). File past taxes for free A fiduciary for a nonresident alien estate or trust. File past taxes for free You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. File past taxes for free For example, if you have no U. File past taxes for free S. File past taxes for free business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. File past taxes for free For information on what is timely, see When to file for deductions and credits under When To File, later. File past taxes for free Exceptions. File past taxes for free   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. File past taxes for free Your only U. File past taxes for free S. File past taxes for free trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. File past taxes for free You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. File past taxes for free Even if you have left the United States and filed a Form 1040-C, U. File past taxes for free S. File past taxes for free Departing Alien Income Tax Return, on departure, you still must file an annual U. File past taxes for free S. File past taxes for free income tax return. File past taxes for free If you are married and both you and your spouse are required to file, you must each file a separate return. File past taxes for free Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. File past taxes for free You do not claim any dependents. File past taxes for free You cannot be claimed as a dependent on someone else's U. File past taxes for free S. File past taxes for free tax return. File past taxes for free If you were married, you do not claim an exemption for your spouse. File past taxes for free Your taxable income is less than $100,000. File past taxes for free The only itemized deduction you can claim is for state and local income taxes. File past taxes for free Note. File past taxes for free Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. File past taxes for free See chapter 5. File past taxes for free Your only U. File past taxes for free S. File past taxes for free source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. File past taxes for free (If you had taxable interest or dividend income, you cannot use this form. File past taxes for free ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. File past taxes for free You are not claiming any tax credits. File past taxes for free This is not an “expatriation return. File past taxes for free ” See Expatriation Tax in chapter 4. File past taxes for free The only taxes you owe are: The income tax from the Tax Table. File past taxes for free The social security and Medicare tax from Form 4137 or Form 8919. File past taxes for free You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. File past taxes for free You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. File past taxes for free If you do not meet all of the above conditions, you must file Form 1040NR. File past taxes for free When To File If you are an employee and you receive wages subject to U. File past taxes for free S. File past taxes for free income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. File past taxes for free For the 2013 calendar year, file your return by April 15, 2014. File past taxes for free If you are not an employee who receives wages subject to U. File past taxes for free S. File past taxes for free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File past taxes for free For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. File past taxes for free ) Extensions of time to file. File past taxes for free   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. File past taxes for free For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). File past taxes for free You must file the extension by the regular due date of your return. File past taxes for free   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). File past taxes for free To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File past taxes for free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. File past taxes for free When to file for deductions and credits. File past taxes for free   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. File past taxes for free For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. File past taxes for free However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. File past taxes for free The allowance of the following credits is not affected by this time requirement. File past taxes for free Credit for withheld taxes. File past taxes for free Credit for excise tax on certain uses of gasoline and special fuels. File past taxes for free Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. File past taxes for free Protective return. File past taxes for free   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. File past taxes for free S. File past taxes for free trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. File past taxes for free By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. File past taxes for free You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. File past taxes for free   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. File past taxes for free To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. File past taxes for free   You can follow the same procedure if you believe you have no U. File past taxes for free S. File past taxes for free tax liability because of a U. File past taxes for free S. File past taxes for free tax treaty. File past taxes for free Be sure to also complete item L on page 5 of Form 1040NR. File past taxes for free Waiver of filing deadline. File past taxes for free   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. File past taxes for free S. File past taxes for free income tax return (including a protective return) and you cooperate with the IRS in determining your U. File past taxes for free S. File past taxes for free income tax liability for the tax year for which you did not file a return. File past taxes for free Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. File past taxes for free  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File past taxes for free O. File past taxes for free Box 1303 Charlotte, NC 28201-1303 Aliens from the U. File past taxes for free S. File past taxes for free Virgin Islands. File past taxes for free    If you are a bona fide resident of the U. File past taxes for free S. File past taxes for free Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. File past taxes for free S. File past taxes for free Virgin Islands and file your income tax returns at the following address. File past taxes for free Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File past taxes for free Thomas, VI 00802   Report all income from U. File past taxes for free S. File past taxes for free sources, as well as income from other sources, on your return. File past taxes for free For information on filing U. File past taxes for free S. File past taxes for free Virgin Islands returns, contact the U. File past taxes for free S. File past taxes for free Virgin Islands Bureau of Internal Revenue. File past taxes for free   Chapter 8 discusses withholding from U. File past taxes for free S. File past taxes for free wages of U. File past taxes for free S. File past taxes for free Virgin Islanders. File past taxes for free Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File past taxes for free   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. File past taxes for free Report all income, including income from U. File past taxes for free S. File past taxes for free sources, on your return. File past taxes for free It is not necessary to file a separate U. File past taxes for free S. File past taxes for free income tax return. File past taxes for free    Bona fide residents of Guam should file their Guam returns at the following address. File past taxes for free   Department of Revenue and Taxation Government of Guam P. File past taxes for free O. File past taxes for free Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. File past taxes for free   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File past taxes for free O. File past taxes for free Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. File past taxes for free 570, Tax Guide for Individuals With Income From U. File past taxes for free S. File past taxes for free Possessions, for information on where to file your return. File past taxes for free Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. File past taxes for free S. File past taxes for free Individual Income Tax Return. File past taxes for free Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. File past taxes for free If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. File past taxes for free ) to Form 1040X. File past taxes for free Print “Amended” across the top. File past taxes for free Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. File past taxes for free A return filed before the final due date is considered to have been filed on the due date. File past taxes for free Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. File past taxes for free FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. File past taxes for free The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. File past taxes for free The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. File past taxes for free However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. File past taxes for free A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. File past taxes for free Filing requirements. File past taxes for free   FinCEN Form 105 filing requirements follow. File past taxes for free Recipients. File past taxes for free   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. File past taxes for free Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. File past taxes for free   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. File past taxes for free Travelers. File past taxes for free   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. File past taxes for free Penalties. File past taxes for free   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. File past taxes for free Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. File past taxes for free More information. File past taxes for free   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. File past taxes for free Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. File past taxes for free A resident alien of the United States for any part of the tax year. File past taxes for free A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. File past taxes for free S. File past taxes for free income tax treaty. File past taxes for free See Effect of Tax Treaties in chapter 1. File past taxes for free A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. File past taxes for free See chapter 1 for information about this election. File past taxes for free A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. File past taxes for free See Publication 570, Tax Guide for Individuals With Income From U. File past taxes for free S. File past taxes for free Possessions, for a definition of bona fide resident. File past taxes for free You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). File past taxes for free The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File past taxes for free Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File past taxes for free S. File past taxes for free person. File past taxes for free You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File past taxes for free More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File past taxes for free Penalties The law provides penalties for failure to file returns or pay taxes as required. File past taxes for free Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. File past taxes for free You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. File past taxes for free If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. File past taxes for free Filing late. File past taxes for free   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. File past taxes for free The penalty is based on the tax not paid by the due date (without regard to extensions). File past taxes for free The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. File past taxes for free Fraud. File past taxes for free   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. File past taxes for free Return over 60 days late. File past taxes for free   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. File past taxes for free Exception. File past taxes for free   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. File past taxes for free Paying tax late. File past taxes for free   You will have to pay a failure-to-pay penalty of ½ of 1% (. File past taxes for free 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. File past taxes for free This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. File past taxes for free   The monthly rate of the failure-to-pay penalty is half the usual rate (. File past taxes for free 25% instead of . File past taxes for free 50%) if an installment agreement is in effect for that month. File past taxes for free You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. File past taxes for free   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. File past taxes for free If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. File past taxes for free   This penalty cannot be more than 25% of your unpaid tax. File past taxes for free You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. File past taxes for free Combined penalties. File past taxes for free   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. File past taxes for free However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. File past taxes for free Accuracy-related penalty. File past taxes for free   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. File past taxes for free The penalty is equal to 20% of the underpayment. File past taxes for free The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. File past taxes for free The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. File past taxes for free Negligence or disregard. File past taxes for free   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. File past taxes for free Negligence also includes failure to keep adequate books and records. File past taxes for free You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. File past taxes for free   The term “disregard” includes any careless, reckless, or intentional disregard. File past taxes for free Adequate disclosure. File past taxes for free   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. File past taxes for free See Disclosure statement , later. File past taxes for free   This exception will not apply to an item that is attributable to a tax shelter. File past taxes for free In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. File past taxes for free Substantial understatement of income tax. File past taxes for free   You understate your tax if the tax shown on your return is less than the correct tax. File past taxes for free The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. File past taxes for free However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. File past taxes for free   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. File past taxes for free However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. File past taxes for free Substantial authority. File past taxes for free   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. File past taxes for free Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. File past taxes for free Disclosure statement. File past taxes for free   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. File past taxes for free You must also have a reasonable basis for treating the item the way you did. File past taxes for free   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. File past taxes for free   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. File past taxes for free Transaction lacking economic substance. File past taxes for free   For more information on economic substance, see section 7701(o). File past taxes for free Foreign financial asset. File past taxes for free   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. File past taxes for free Reasonable cause. File past taxes for free   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. File past taxes for free You must also show that you acted in good faith. File past taxes for free This does not apply to a transaction that lacks economic substance. File past taxes for free Filing erroneous claim for refund or credit. File past taxes for free   You may have to pay a penalty if you file an erroneous claim for refund or credit. File past taxes for free The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. File past taxes for free However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. File past taxes for free The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. File past taxes for free Frivolous tax submission. File past taxes for free   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. File past taxes for free A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. File past taxes for free For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. File past taxes for free irs. File past taxes for free gov/irb/2010-17_irb/ar13. File past taxes for free html. File past taxes for free   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. File past taxes for free This includes altering or striking out the preprinted language above the space provided for your signature. File past taxes for free   This penalty is added to any other penalty provided by law. File past taxes for free Fraud. File past taxes for free   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. File past taxes for free Failure to supply taxpayer identification number. File past taxes for free   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. File past taxes for free You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. File past taxes for free   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. File past taxes for free The number must be shown on the Form 1099-INT or other statement the bank sends you. File past taxes for free If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. File past taxes for free (You also may be subject to “backup” withholding of income tax. File past taxes for free )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. 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Topic 607 - Adoption Credit and Adoption Assistance Programs

Tax benefits for adoption include both a tax credit for qualified adoption expenses paid to adopt an eligible child and an exclusion for employer-provided adoption assistance. For tax years 1997 through 2009, the credit is nonrefundable. For 2010 and 2011, the credit is refundable. For tax years after 2011 the credit is nonrefundable. For 2013 the credit has a maximum amount (dollar limitation) of $12,970 per child.

Qualified adoption expenses

For both the credit and the exclusion, qualified adoption expenses, defined in section 23(d)(1) of the Code, include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging while away from home) and other expenses that are directly related to and for the principal purpose of the legal adoption of an eligible child. An eligible child must be under the age of 18, or be physically or mentally incapable of caring for him- or herself.

Qualified adoption expenses do not include expenses that a taxpayer pays to adopt the child of the taxpayer's spouse. Qualified adoption expenses include expenses incurred by a registered domestic partner who lives in a state that allows same-sex second parent or co-parent to adopt his or her partner’s child.

Income and dollar limitations

The credit and exclusion are each subject to an income limitation and a dollar limitation. The income limit on the adoption credit or exclusion is based on your modified adjusted gross income (MAGI). For tax year 2013, the MAGI phaseout begins at $194,580 and ends at $234,580. Thus, if your MAGI is below $194,580 for 2013, your credit or exclusion will not be affected by the MAGI phaseout but, if your MAGI for 2013 is above $234,580, your credit or exclusion will be zero. If your MAGI for 2013 falls between $194,580 and $234,580, your credit or exclusion will be reduced.

The credit and exclusion are each limited to a specific dollar amount ($12,970 for tax year 2013) for each effort to adopt an eligible child. The dollar limit for a particular year must be reduced by the amount of qualified adoption expenses used in the previous years for the same adoption effort. For example, if you claimed a $3,000 credit in connection with a domestic adoption in 2012 and paid an additional $12,970 of qualified adoption expenses in 2013 (when the adoption became final), the maximum credit you can claim in 2013 is $9,970 ($12,970 dollar limit, less $3,000 of qualified adoption expenses claimed in 2012).

The dollar limitation applies separately to both the credit and the exclusion, and you may be able to claim both the credit and the exclusion for qualified expenses paid in adopting an eligible child. However, any allowable exclusion must be claimed before any allowable credit is claimed. Any exclusion of expenses reduces the amount of qualified adoption expenses available for the credit, and you cannot claim both a credit and an exclusion for the same expenses. Examples 1, 2, and 3 illustrate these rules.

Example 1. In 2013 the following events occur: (a) You pay $12,970 of qualified adoption expenses in connection with an adoption of an eligible child; (b) your employer reimburses you for $2,970 of those expenses; and (3) the adoption becomes final. Your MAGI for 2013 is less than $194,580. Assuming all other requirements are met, you can exclude $2,970 from your gross income for 2013. However, the expenses allowable for the adoption credit are limited to $10,000 ($12,970 total expenses paid, less $2,970 employer reimbursement).

Example 2. The facts are the same as in Example 1, except that you pay $17,970 of qualified adoption expenses and your employer reimburses you for $5,000 of those expenses. Assuming all other requirements are met, you can exclude $5,000 from your gross income for 2013 and claim a $12,970 adoption credit ($17,970 total expenses paid, less $5,000 employer reimbursement).

Example 3. The facts are the same as in Example 1, except that you pay $30,000 of qualified adoption expenses and your employer reimburses you for $12,970 of those expenses. Assuming all other requirements are met, you can exclude $12,970 from your gross income for 2013. You can also claim a credit of $12,970. The remaining $4,060 of expenses ($30,000 total expenses paid, less $12,970 dollar-limited exclusion, less $12,970 dollar-limited credit) cannot be used for either the exclusion or the adoption credit.

Timing rules: When can you claim the credit?

The tax years for which you can claim the credit depend on when the expenses are paid, whether the adoption is domestic or foreign, and whether the adoption has been finalized. Generally, the credit is allowable whether the adoption is domestic or foreign. A domestic adoption is the adoption of a U.S. child (an eligible child who is a citizen or resident of the U.S. or its possessions before the adoption effort begins). A foreign adoption is the adoption of an eligible child who is not yet a citizen or resident of the U.S. or its possessions before the adoption effort begins.

In domestic adoptions, qualified adoption expenses paid before the year the adoption becomes final are allowable as a credit for the tax year following the year of payment (and the credit is allowable even if the adoption is never finalized). For a foreign adoption, however, qualified adoption expenses are allowable as a credit only if the adoption has been finalized. Qualified adoption expenses paid before and during the year when a foreign adoption is finalized are allowable as a credit for the year when it becomes final. Once an adoption becomes final, qualified adoption expenses paid during or after the year of finality are allowable as a credit for the year of payment, whether the adoption is foreign or domestic.

As a result of these timing rules, a taxpayer may sometimes claim a credit for both prior-year and current-year qualified adoption expenses in the year of finality. Example 4 illustrates them.

Example 4. An adoptive parent pays qualified adoption expenses of $3,000 in 2011, $4,000 in 2012, and $5,000 in 2013. In 2013, the adoption becomes final.

If the adoption was domestic, the adoptive parent may claim the $3,000 of expenses paid in 2011 as a credit on the parent’s 2012 tax return. The adoptive parent claims both the $4,000 paid in 2012 and the $5,000 paid in 2013 as a credit on the parent’s 2013 tax return. The $4,000 credit is claimed on the 2013 return because 2013 is the year after the year in which the $4,000 was paid, and the $5,000 is claimed on the 2013 return because 2013 is the year when the adoption becomes final. Since the adoption credit is nonrefundable for tax years ending after December 31, 2011, the $9,000 claimed on the 2013 tax return can be used to reduce any tax liability owed for 2013, and the excess, if any, will carry forward to the next year.

If the adoption was foreign, the adoptive parent claims all $12,000 in qualified adoption expenses ($3,000 paid in 2011, $4,000 paid in 2012, and $5,000 in 2013) on the adoptive parent’s 2013 tax return because 2013 is the year when the adoption becomes final.

Adoption of U.S. children who have been determined by a state to have special needs

In the case of an adoption of a U.S. child that a state has determined has special needs, you may be eligible for the maximum amount of credit or exclusion for the year of finality, even if you paid no qualified adoption expenses. A child is considered to have special needs for purposes of the adoption credit if all of the following conditions are met:

  1. The child was a U.S. citizen or resident when the adoption effort began;
  2. A state determines that the child cannot or should not be returned to his or her parent's home; and
  3. A state determines that the child probably will not be adopted unless assistance is provided to the adoptive family.

The definition of "children with special needs" for purposes of the adoption credit is narrower than the definitions of "children with special needs" for other purposes. For purposes of the adoption credit, foreign children are not considered special needs. Additionally, many U.S. children who have disabilities are not considered special needs for the purposes of the adoption credit. Generally, special needs adoptions are the adoptions of children whom the state's child welfare agency considers difficult to place for adoption.

Filing status

There are five filing statuses:

  • Single
  • Married filing jointly
  • Married filing separately
  • Head of household, and
  • Qualifying widow(er) with dependent child

If you file a return as single or as a qualifying widow(er) with dependent child, you are eligible to claim the adoption credit or the exclusion. Generally, if you are married, you must file a joint return to claim the adoption credit or exclusion. However, a married individual who is considered to be unmarried for tax purposes, as well as a single individual, may be eligible to file as head of household under some circumstances. If you file as head of household, you are eligible to claim the adoption credit or the exclusion. For more information on filing status, see Publication 501, Exemptions, Standard Deductions, and Filing Information.

If your filing status is married filing separately in the year when particular qualified adoption expenses are first allowable, you are ineligible to claim the credit or exclusion for the particular expenses. In order to claim the credit or exclusion, you may need to amend your return to change your filing status to "married filing jointly" within the period of limitations. Example 5 illustrates this rule.

Example 5. Husband and wife pay qualified adoption expenses of $3,000 in 2011, $4,000 in 2012, and $5,000 in 2013 in connection with a domestic adoption. In 2013, the adoption becomes final. Husband and wife file their 2011 and 2012 returns using the married filing separately filing status, but change their filing status to married filing jointly when filing their 2013 return.

Husband and wife’s filing status for 2011 is irrelevant for purposes of the adoption credit because the $3,000 of qualified adoption expenses that they paid in 2011 are not first allowable until 2012. But because husband and wife’s filing status for 2012 is married filing separately, they cannot claim the $3,000 of qualified adoption expenses that they paid in 2011. However, the $9,000 of qualified adoption expenses first allowable in 2013 ($4,000 paid in 2012, plus $5,000 paid in 2013) can be claimed on the 2013 tax return because husband and wife’s filing status for 2013 is married filing jointly.

Form 8839 and instructions

To claim the credit or exclusion, complete Form 8839 (PDF), Qualified Adoption Expenses, and attach the form to your Form 1040 (PDF) or Form 1040NR (PDF).

There is no longer a requirement to attach the adoption documentation with your tax return. However, documentation must be kept as part of your records.

The IRS encourages taxpayers to e-file their Federal income tax returns. The 2013 Form 8839 can be e-filed. Consequently, taxpayers who e-file their tax returns do not need to print and mail completed forms to the IRS.

Page Last Reviewed or Updated: December 12, 2013

The File Past Taxes For Free

File past taxes for free 6. File past taxes for free   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. File past taxes for free Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). File past taxes for free You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. File past taxes for free The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . File past taxes for free What is the tax benefit of the tuition and fees deduction. File past taxes for free   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. File past taxes for free   This deduction is taken as an adjustment to income. File past taxes for free This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). File past taxes for free This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. File past taxes for free You can choose the education benefit that will give you the lowest tax. File past taxes for free You may want to compare the tuition and fees deduction to the education credits. File past taxes for free See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. File past taxes for free Table 6-1. File past taxes for free Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. File past taxes for free Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. File past taxes for free Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. File past taxes for free You pay qualified education expenses of higher education. File past taxes for free You pay the education expenses for an eligible student. File past taxes for free The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. File past taxes for free The term “qualified education expenses” is defined later under Qualified Education Expenses . File past taxes for free “Eligible student” is defined later under Who Is an Eligible Student . File past taxes for free For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. File past taxes for free Table 6-1. File past taxes for free Tuition and Fees Deduction at a Glance Do not rely on this table alone. File past taxes for free Refer to the text for complete details. File past taxes for free Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. File past taxes for free What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). File past taxes for free Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. File past taxes for free For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. File past taxes for free What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. File past taxes for free Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. File past taxes for free Your filing status is married filing separately. File past taxes for free Another person can claim an exemption for you as a dependent on his or her tax return. File past taxes for free You cannot take the deduction even if the other person does not actually claim that exemption. 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File past taxes for 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 past taxes for free S. File past taxes for free Department of Education. File past taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File past taxes for free The educational institution should be able to tell you if it is an eligible educational institution. File past taxes for free   Certain educational institutions located outside the United States also participate in the U. File past taxes for free S. File past taxes for free Department of Education's Federal Student Aid (FSA) programs. File past taxes for free Related expenses. 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File past taxes for free In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. File past taxes for free Example 1. File past taxes for free Jackson is a sophomore in University V's degree program in dentistry. File past taxes for free This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. File past taxes for free Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. File past taxes for free Example 2. File past taxes for free Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. File past taxes for free The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. File past taxes for free Charles bought his books from a friend, so what he paid for them is not a qualified education expense. File past taxes for free Donna bought hers at College W's bookstore. File past taxes for free Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. File past taxes for free Example 3. File past taxes for free When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 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File past taxes for free Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). File past taxes for free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. File past taxes for free See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. File past taxes for free Deduct qualified education expenses that have been paid with tax-free interest on U. File past taxes for free S. File past taxes for free savings bonds (Form 8815). File past taxes for free See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. File past taxes for free Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. File past taxes for free See the following section on Adjustments to Qualified Education Expenses. File past taxes for free Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. File past taxes for free The result is the amount of adjusted qualified education expenses for each student. File past taxes for free You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. File past taxes for free Tax-free educational assistance. File past taxes for free   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. File past taxes for free See Academic period , earlier. File past taxes for free   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. File past taxes for free This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). File past taxes for free   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. File past taxes for free If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. File past taxes for free   This tax-free education assistance includes: 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), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File past taxes for free Generally, any scholarship or fellowship is treated as tax free. File past taxes for free However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. File past taxes for free The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. File past taxes for free The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 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File past taxes for free   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. File past taxes for free Refunds received after 2013 but before your income tax return is filed. File past taxes for free   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. File past taxes for free Refunds received after 2013 and after your income tax return is filed. File past taxes for free   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. File past taxes for free See Credit recapture , later. File past taxes for free Coordination with Coverdell education savings accounts and qualified tuition programs. File past taxes for free   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). File past taxes for free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. File past taxes for free Credit recapture. File past taxes for free    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. File past taxes for free You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. File past taxes for free You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). File past taxes for free Include that amount as an additional tax for the year the refund or tax-free assistance was received. File past taxes for free Example. File past taxes for free   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. 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File past taxes for free Amounts that do not reduce qualified education expenses. File past taxes for free   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. File past taxes for free   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. File past taxes for free The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. File past taxes for free The use of the money is not restricted. File past taxes for free Example 1. 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File past taxes for free In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. File past taxes for free The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. File past taxes for free Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. File past taxes for free Example 2. File past taxes for free The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. File past taxes for free Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. File past taxes for free Jackie is treated as having paid $3,000 in qualified education expenses. File past taxes for free Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. File past taxes for free This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. File past taxes for free Sports, games, hobbies, and noncredit courses. File past taxes for free   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. File past taxes for free However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. File past taxes for free Comprehensive or bundled fees. File past taxes for free   Some eligible educational institutions combine all of their fees for an academic period into one amount. File past taxes for free If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. File past taxes for free The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. File past taxes for free See Figuring the Deduction , later, for more information about Form 1098-T. File past taxes for free Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). File past taxes for free Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. File past taxes for free For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. File past taxes for free You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. File past taxes for free IF your dependent is an eligible student and you. File past taxes for free . File past taxes for free . File past taxes for free AND. File past taxes for free . File past taxes for free . File past taxes for free THEN. File past taxes for free . File past taxes for free . File past taxes for free claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. File past taxes for free Your dependent cannot take a deduction. File past taxes for free claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File past taxes for free do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. File past taxes for free do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File past taxes for free Expenses paid by dependent. File past taxes for free   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. File past taxes for free Neither you nor your dependent can deduct the expenses. File past taxes for free For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. File past taxes for free This rule applies even if you do not claim an exemption for your dependent on your tax return. File past taxes for free Expenses paid by you. File past taxes for free   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. File past taxes for free Expenses paid under divorce decree. File past taxes for free   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. File past taxes for free Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. File past taxes for free Expenses paid by others. File past taxes for free   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. File past taxes for free In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. File past taxes for free If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. File past taxes for free If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. File past taxes for free If the student is your dependent, no one can deduct the payments. File past taxes for free Example. File past taxes for free In 2013, Ms. File past taxes for free Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. File past taxes for free For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. File past taxes for free If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. File past taxes for free If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. File past taxes for free Baker's payment. File past taxes for free Tuition reduction. File past taxes for free   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. File past taxes for free If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. File past taxes for free For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. File past taxes for free Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. File past taxes for free See Effect of the Amount of Your Income on the Amount of Your Deduction , later. File past taxes for free Form 1098-T. File past taxes for free   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). File past taxes for free Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. File past taxes for free An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. File past taxes for free However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. File past taxes for free When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. File past taxes for free   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. File past taxes for free    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. File past taxes for free Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. File past taxes for free If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. File past taxes for free No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). File past taxes for free Modified adjusted gross income (MAGI). File past taxes for free   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. File past taxes for free However, as discussed below, there may be other modifications. File past taxes for free MAGI when using Form 1040A. File past taxes for free   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). File past taxes for free MAGI when using Form 1040. File past taxes for free   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. File past taxes for free   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. File past taxes for free   You can use Worksheet 6-1. File past taxes for free MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. File past taxes for free Table 6-2. File past taxes for free Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. File past taxes for free . File past taxes for free . File past taxes for free AND your MAGI is. File past taxes for free . File past taxes for free . File past taxes for free THEN your maximum tuition and fees deduction is. File past taxes for free . File past taxes for free . File past taxes for free single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. File past taxes for free more than $65,000  but not more than $80,000 $2,000. File past taxes for free more than $80,000 $0. File past taxes for free married filing joint return not more than $130,000 $4,000. File past taxes for free more than $130,000 but not more than $160,000 $2,000. File past taxes for free more than $160,000 $0. File past taxes for free Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. File past taxes for free Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. File past taxes for free A filled-in Form 8917 is shown at the end of this chapter. File past taxes for free Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. File past taxes for free This is the first year of his postsecondary education. File past taxes for free During 2013, he paid $3,600 for his qualified 2013 tuition expense. File past taxes for free Both he and the college meet all of the requirements for the tuition and fees deduction. File past taxes for free Tim's total income (Form 1040, line 22) and MAGI are $26,000. File past taxes for free He figures his deduction of $3,600 as shown on Form 8917, later. File past taxes for free Worksheet 6-1. File past taxes for free MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. File past taxes for free Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. File past taxes for free 1. File past taxes for free Enter the amount from Form 1040, line 22   1. File past taxes for free         2. File past taxes for free Enter the total from Form 1040, lines 23 through 33   2. File past taxes for free               3. File past taxes for free Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. File past taxes for free               4. File past taxes for free Add lines 2 and 3   4. File past taxes for free         5. File past taxes for free Subtract line 4 from line 1   5. File past taxes for free         6. File past taxes for free Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. File past taxes for free         7. File past taxes for free Enter your foreign housing deduction (Form 2555, line 50)   7. File past taxes for free         8. File past taxes for free Enter the amount of income from Puerto Rico you are excluding   8. File past taxes for free         9. File past taxes for free Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. File past taxes for free         10. File past taxes for free Add lines 5 through 9. File past taxes for free This is your modified adjusted gross income   10. File past taxes for free     Note. File past taxes for free If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. File past taxes for free       This image is too large to be displayed in the current screen. File past taxes for free Please click the link to view the image. File past taxes for free Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications