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Free 1040 ez filing , Taxes of Foreign Countries and U. Free 1040 ez filing S. Free 1040 ez filing Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Free 1040 ez filing S. Free 1040 ez filing Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. 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Free 1040 ez filing possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Free 1040 ez filing Meeting bona fide residence or physical presence test, Extension of time to meet tests. Free 1040 ez filing F Fellowships, Scholarships and fellowships. Free 1040 ez filing Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Free 1040 ez filing Figuring U. Free 1040 ez filing S. Free 1040 ez filing income tax, Figuring actual tax. Free 1040 ez filing Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 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Free 1040 ez filing Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Free 1040 ez filing Foreign tax credit, Foreign tax credit or deduction. Free 1040 ez filing Income received after year earned, Paid in year following work. Free 1040 ez filing , Example. Free 1040 ez filing Limit, Limit on Excludable Amount, Physical presence test. Free 1040 ez filing , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Free 1040 ez filing Part-year exclusion, Part-year exclusion. Free 1040 ez filing Physical presence test, maximum exclusion, Physical presence test. Free 1040 ez filing Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Free 1040 ez filing Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. 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Free 1040 ez filing Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Free 1040 ez filing S. Free 1040 ez filing Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Free 1040 ez filing Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Free 1040 ez filing , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Free 1040 ez filing 2350, How to get an extension. Free 1040 ez filing 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Free 1040 ez filing 4868, Automatic 6-month extension. Free 1040 ez filing 673, Statement. Free 1040 ez filing 8689, Non-USVI resident with USVI income. Free 1040 ez filing 8822, Reminders W-4, Foreign tax credit. Free 1040 ez filing Free tax services, Free help with your tax return. Free 1040 ez filing Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Free 1040 ez filing Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Free 1040 ez filing Where to file, Resident of Guam. Free 1040 ez filing H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Free 1040 ez filing Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Free 1040 ez filing Expenses, Housing expenses. Free 1040 ez filing I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Free 1040 ez filing Blocked, Blocked Income Community, Community income. Free 1040 ez filing Corporation, Income from a corporation. Free 1040 ez filing Earned, Foreign Earned Income, Foreign camps. Free 1040 ez filing , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Free 1040 ez filing Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Free 1040 ez filing Pensions and annuities, Pensions and annuities. Free 1040 ez filing , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Free 1040 ez filing Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Free 1040 ez filing Reimbursement of moving expenses, Reimbursement of moving expenses. Free 1040 ez filing Rental, Rental income. Free 1040 ez filing Royalties, Royalties. Free 1040 ez filing Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Free 1040 ez filing Source of, Source of Earned Income Stock options, Stock options. Free 1040 ez filing Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Free 1040 ez filing Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Free 1040 ez filing Income exclusion, Limit on Excludable Amount, Physical presence test. Free 1040 ez filing Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Free 1040 ez filing N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Free 1040 ez filing Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Free 1040 ez filing Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Free 1040 ez filing P Part-year exclusion, Part-year exclusion. Free 1040 ez filing Pay for personal services, Earned income. Free 1040 ez filing , Common Benefits Paying U. Free 1040 ez filing S. Free 1040 ez filing tax in foreign currency, Paying U. Free 1040 ez filing S. Free 1040 ez filing tax in foreign currency. Free 1040 ez filing Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Free 1040 ez filing , Common Benefits Withholding from, Withholding from pension payments. Free 1040 ez filing Physical presence test 12-month period, How to figure the 12-month period. Free 1040 ez filing Defined, Physical Presence Test Maximum exclusion, Physical presence test. Free 1040 ez filing Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Free 1040 ez filing S. Free 1040 ez filing Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Free 1040 ez filing S. Free 1040 ez filing Virgin Islands Residents of, Puerto Rico. Free 1040 ez filing Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Free 1040 ez filing Employee expenses, Reimbursement of employee expenses. Free 1040 ez filing Moving expenses, Reimbursement of moving expenses. Free 1040 ez filing Resident alien defined, Resident alien. Free 1040 ez filing Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Free 1040 ez filing Second foreign household, Second foreign household. Free 1040 ez filing , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Free 1040 ez filing Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. 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Contact My Local Office in Connecticut

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours of Service Telephone*
Bridgeport 915 Lafayette Blvd.
Bridgeport, CT 06604

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(203) 384-5818
Danbury 131 West St.
Danbury, CT 06810

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

 

Services Provided

(203) 840-4195 
Hartford  135 High St.
Hartford, CT 06103 

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

 

Services Provided

(860) 756-4505 
New Haven  150 Court St.
New Haven, CT 06510 

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

 

Services Provided

(203) 492-8609 
New London  Shaws Cove 2 Howard St.
New London, CT 06320 

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

 

Services Provided

(860) 439-7963 
Norwalk  761 Main Ave.
Norwalk, CT 06851 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for Lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(203) 840-4195 
Waterbury  14 Cottage Pl.
Waterbury, CT 06702 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(203) 596-4727 


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

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

The Taxpayer Advocate Service: Call (860) 756-4555 in Hartford or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
135 High St. Stop 116
Hartford, CT 06103

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Free 1040 Ez Filing

Free 1040 ez filing 4. Free 1040 ez filing   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Free 1040 ez filing However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Free 1040 ez filing For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Free 1040 ez filing This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Free 1040 ez filing The student loan interest deduction is taken as an adjustment to income. Free 1040 ez filing This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Free 1040 ez filing This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Free 1040 ez filing Table 4-1. Free 1040 ez filing Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Free 1040 ez filing Do not rely on this table alone. Free 1040 ez filing Refer to the text for complete details. Free 1040 ez filing Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Free 1040 ez filing Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Free 1040 ez filing Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Free 1040 ez filing Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Free 1040 ez filing Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Free 1040 ez filing Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Free 1040 ez filing It includes both required and voluntary interest payments. Free 1040 ez filing Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Free 1040 ez filing Loans from the following sources are not qualified student loans. Free 1040 ez filing A related person. Free 1040 ez filing A qualified employer plan. Free 1040 ez filing Your dependent. Free 1040 ez filing   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Free 1040 ez filing You can find more information about dependents in Publication 501. Free 1040 ez filing Exceptions. Free 1040 ez filing   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Free 1040 ez filing An individual can be your dependent even if you are the dependent of another taxpayer. Free 1040 ez filing An individual can be your dependent even if the individual files a joint return with a spouse. Free 1040 ez filing An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Free 1040 ez filing Reasonable period of time. 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Free 1040 ez filing Eligible educational institution. Free 1040 ez filing   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. Free 1040 ez filing S. Free 1040 ez filing Department of Education. Free 1040 ez filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free 1040 ez filing   Certain educational institutions located outside the United States also participate in the U. Free 1040 ez filing S. Free 1040 ez filing Department of Education's Federal Student Aid (FSA) programs. Free 1040 ez filing   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Free 1040 ez filing   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Free 1040 ez filing The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Free 1040 ez filing    The educational institution should be able to tell you if it is an eligible educational institution. Free 1040 ez filing Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Free 1040 ez filing Employer-provided educational assistance. Free 1040 ez filing See chapter 11, Employer-Provided Educational Assistance . Free 1040 ez filing Tax-free distribution of earnings from a Coverdell education savings account (ESA). Free 1040 ez filing See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Free 1040 ez filing Tax-free distribution of earnings from a qualified tuition program (QTP). Free 1040 ez filing See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Free 1040 ez filing U. Free 1040 ez filing S. Free 1040 ez filing savings bond interest that you exclude from income because it is used to pay qualified education expenses. Free 1040 ez filing See chapter 10, Education Savings Bond Program . Free 1040 ez filing The tax-free part of scholarships and fellowships. Free 1040 ez filing See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free 1040 ez filing Veterans' educational assistance. Free 1040 ez filing See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free 1040 ez filing Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free 1040 ez filing Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Free 1040 ez filing Loan origination fee. Free 1040 ez filing   In general, this is a one-time fee charged by the lender when a loan is made. Free 1040 ez filing To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Free 1040 ez filing A loan origination fee treated as interest accrues over the term of the loan. Free 1040 ez filing   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Free 1040 ez filing If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Free 1040 ez filing The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Free 1040 ez filing A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Free 1040 ez filing Example. Free 1040 ez filing In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Free 1040 ez filing The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Free 1040 ez filing Bill began making payments on his student loan in 2013. Free 1040 ez filing Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Free 1040 ez filing Bill's loan is payable in 120 equal monthly payments. Free 1040 ez filing He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Free 1040 ez filing Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Free 1040 ez filing To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Free 1040 ez filing Capitalized interest. Free 1040 ez filing   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Free 1040 ez filing Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Free 1040 ez filing No deduction for capitalized interest is allowed in a year in which no loan payments were made. Free 1040 ez filing Interest on revolving lines of credit. Free 1040 ez filing   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Free 1040 ez filing See Qualified Education Expenses , earlier. Free 1040 ez filing Interest on refinanced student loans. Free 1040 ez filing   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Free 1040 ez filing    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Free 1040 ez filing Voluntary interest payments. Free 1040 ez filing   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Free 1040 ez filing Example. Free 1040 ez filing The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Free 1040 ez filing He began making payments as required. Free 1040 ez filing In September 2013, Roger enrolled in graduate school on a full-time basis. Free 1040 ez filing He applied for and was granted deferment of his loan payments while in graduate school. Free 1040 ez filing Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Free 1040 ez filing Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Free 1040 ez filing Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Free 1040 ez filing To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Free 1040 ez filing Example. Free 1040 ez filing In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Free 1040 ez filing The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Free 1040 ez filing The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Free 1040 ez filing At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Free 1040 ez filing The loan is payable over 60 months, with a payment of $200. Free 1040 ez filing 51 due on the first of each month, beginning November 2013. Free 1040 ez filing Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Free 1040 ez filing However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Free 1040 ez filing Payment Date   Payment   Stated Interest   Principal November 2013   $200. Free 1040 ez filing 51   $44. Free 1040 ez filing 27   $156. Free 1040 ez filing 24 December 2013   $200. Free 1040 ez filing 51   $43. Free 1040 ez filing 62   $156. Free 1040 ez filing 89 Totals   $401. Free 1040 ez filing 02   $87. Free 1040 ez filing 89   $313. Free 1040 ez filing 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Free 1040 ez filing 89. Free 1040 ez filing Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Free 1040 ez filing A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Free 1040 ez filing Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Free 1040 ez filing Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Free 1040 ez filing 02 ($87. Free 1040 ez filing 89 + $10 + $303. Free 1040 ez filing 13). Free 1040 ez filing For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Free 1040 ez filing She also will apply the remaining amount of capitalized interest ($625 − $303. Free 1040 ez filing 13 = $321. Free 1040 ez filing 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Free 1040 ez filing Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Free 1040 ez filing Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Free 1040 ez filing Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Free 1040 ez filing Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Free 1040 ez filing For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Free 1040 ez filing When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Free 1040 ez filing Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Free 1040 ez filing Your filing status is any filing status except married filing separately. Free 1040 ez filing No one else is claiming an exemption for you on his or her tax return. Free 1040 ez filing You are legally obligated to pay interest on a qualified student loan. Free 1040 ez filing You paid interest on a qualified student loan. Free 1040 ez filing Claiming an exemption for you. Free 1040 ez filing   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Free 1040 ez filing Example 1. Free 1040 ez filing During 2013, Josh paid $600 interest on his qualified student loan. Free 1040 ez filing Only he is legally obligated to make the payments. Free 1040 ez filing No one claimed an exemption for Josh for 2013. Free 1040 ez filing Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Free 1040 ez filing Example 2. Free 1040 ez filing During 2013, Jo paid $1,100 interest on her qualified student loan. Free 1040 ez filing Only she is legally obligated to make the payments. Free 1040 ez filing Jo's parents claimed an exemption for her on their 2013 tax return. Free 1040 ez filing In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Free 1040 ez filing Interest paid by others. Free 1040 ez filing   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Free 1040 ez filing Example 1. Free 1040 ez filing Darla obtained a qualified student loan to attend college. Free 1040 ez filing After Darla's graduation from college, she worked as an intern for a nonprofit organization. Free 1040 ez filing As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Free 1040 ez filing This payment was treated as additional compensation and reported in box 1 of her Form W-2. Free 1040 ez filing Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Free 1040 ez filing Example 2. Free 1040 ez filing Ethan obtained a qualified student loan to attend college. Free 1040 ez filing After graduating from college, the first monthly payment on his loan was due in December. Free 1040 ez filing As a gift, Ethan's mother made this payment for him. Free 1040 ez filing No one is claiming a dependency exemption for Ethan on his or her tax return. Free 1040 ez filing Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Free 1040 ez filing No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Free 1040 ez filing Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Free 1040 ez filing However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Free 1040 ez filing You can use Worksheet 4-1. Free 1040 ez filing Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Free 1040 ez filing Form 1098-E. Free 1040 ez filing   To help you figure your student loan interest deduction, you should receive Form 1098-E. Free 1040 ez filing Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Free 1040 ez filing   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Free 1040 ez filing Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Free 1040 ez filing However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Free 1040 ez filing See Allocating Payments Between Interest and Principal , earlier. Free 1040 ez filing    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Free 1040 ez filing The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Free 1040 ez filing Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Free 1040 ez filing You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Free 1040 ez filing Modified adjusted gross income (MAGI). Free 1040 ez filing   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Free 1040 ez filing However, as discussed below, there may be other modifications. Free 1040 ez filing Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Free 1040 ez filing Table 4-2. Free 1040 ez filing Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Free 1040 ez filing . Free 1040 ez filing . Free 1040 ez filing AND your MAGI is. Free 1040 ez filing . Free 1040 ez filing . Free 1040 ez filing THEN your student loan interest deduction is. Free 1040 ez filing . Free 1040 ez filing . Free 1040 ez filing single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Free 1040 ez filing more than $60,000  but less than $75,000 reduced because of the phaseout. Free 1040 ez filing $75,000 or more eliminated by the phaseout. Free 1040 ez filing married filing joint return not more than $125,000 not affected by the phaseout. Free 1040 ez filing more than $125,000 but less than $155,000 reduced because of the phaseout. Free 1040 ez filing $155,000 or more eliminated by the phaseout. Free 1040 ez filing MAGI when using Form 1040A. Free 1040 ez filing   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 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Free 1040 ez filing MAGI when using Form 1040. Free 1040 ez filing   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 33 (student loan interest deduction), 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. Free 1040 ez filing MAGI when using Form 1040NR. Free 1040 ez filing   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Free 1040 ez filing MAGI when using Form 1040NR-EZ. Free 1040 ez filing   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Free 1040 ez filing Phaseout. Free 1040 ez filing   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Free 1040 ez filing To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Free 1040 ez filing The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Free 1040 ez filing The denominator is $15,000 ($30,000 in the case of a joint return). Free 1040 ez filing Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Free 1040 ez filing Example 1. Free 1040 ez filing During 2013 you paid $800 interest on a qualified student loan. Free 1040 ez filing Your 2013 MAGI is $145,000 and you are filing a joint return. Free 1040 ez filing You must reduce your deduction by $533, figured as follows. Free 1040 ez filing   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Free 1040 ez filing Example 2. Free 1040 ez filing The facts are the same as in Example 1 except that you paid $2,750 interest. Free 1040 ez filing Your maximum deduction for 2013 is $2,500. Free 1040 ez filing You must reduce your maximum deduction by $1,667, figured as follows. Free 1040 ez filing   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Free 1040 ez filing Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Free 1040 ez filing However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Free 1040 ez filing Student Loan Interest Deduction Worksheet at the end of this chapter. Free 1040 ez filing Claiming the Deduction The student loan interest deduction is an adjustment to income. Free 1040 ez filing To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Free 1040 ez filing Worksheet 4-1. Free 1040 ez filing Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Free 1040 ez filing Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Free 1040 ez filing 1. Free 1040 ez filing Enter the total interest you paid in 2013 on qualified student loans. Free 1040 ez filing Do not enter  more than $2,500 1. Free 1040 ez filing   2. Free 1040 ez filing Enter the amount from Form 1040, line 22 2. Free 1040 ez filing       3. Free 1040 ez filing Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Free 1040 ez filing           4. Free 1040 ez filing Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Free 1040 ez filing           5. Free 1040 ez filing Add lines 3 and 4 5. Free 1040 ez filing       6. Free 1040 ez filing Subtract line 5 from line 2 6. Free 1040 ez filing       7. Free 1040 ez filing Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Free 1040 ez filing       8. Free 1040 ez filing Enter any foreign housing deduction (Form 2555, line 50) 8. Free 1040 ez filing       9. Free 1040 ez filing Enter the amount of income from Puerto Rico you are excluding 9. Free 1040 ez filing       10. Free 1040 ez filing Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Free 1040 ez filing       11. Free 1040 ez filing Add lines 6 through 10. Free 1040 ez filing This is your modified adjusted gross income 11. Free 1040 ez filing   12. Free 1040 ez filing Enter the amount shown below for your filing status 12. Free 1040 ez filing     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Free 1040 ez filing Is the amount on line 11 more than the amount on line 12?       □ No. Free 1040 ez filing Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Free 1040 ez filing       □ Yes. Free 1040 ez filing Subtract line 12 from line 11 13. Free 1040 ez filing   14. Free 1040 ez filing Divide line 13 by $15,000 ($30,000 if married filing jointly). Free 1040 ez filing Enter the result as a decimal  (rounded to at least three places). Free 1040 ez filing If the result is 1. Free 1040 ez filing 000 or more, enter 1. Free 1040 ez filing 000 14. Free 1040 ez filing . Free 1040 ez filing 15. Free 1040 ez filing Multiply line 1 by line 14 15. Free 1040 ez filing   16. Free 1040 ez filing Student loan interest deduction. Free 1040 ez filing Subtract line 15 from line 1. Free 1040 ez filing Enter the result here  and on Form 1040, line 33. Free 1040 ez filing Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Free 1040 ez filing ) 16. Free 1040 ez filing   Prev  Up  Next   Home   More Online Publications