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Supreme Court of the United States

The U.S. Supreme Court is the final appellate court of the U.S. judicial system, having the power to review and overturn the decisions of lower courts. The Supreme Court also has original jurisdiction (being the first and final court to hear a case) in certain cases involving public officials, ambassadors, or disputes between states.

Contact the Agency or Department

Website: Supreme Court of the United States

Address: 1 First St NE
Washington, DC 20543

Phone Number: (202) 479-3000(202) 479-3030 (Visitor Information)

TTY: (202) 479-3472

The Free 2012 Tax Return Software

Free 2012 tax return software 5. Free 2012 tax return software   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Free 2012 tax return software However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Free 2012 tax return software The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Free 2012 tax return software Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Free 2012 tax return software This section describes the requirements for tax-free treatment of canceled student loans. Free 2012 tax return software Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Free 2012 tax return software The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Free 2012 tax return software See Exception, later. Free 2012 tax return software Eligible educational institution. Free 2012 tax return software   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free 2012 tax return software Qualified lenders. Free 2012 tax return software   These include the following. Free 2012 tax return software The United States, or an instrumentality thereof. Free 2012 tax return software A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Free 2012 tax return software A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Free 2012 tax return software An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Free 2012 tax return software   Occupations with unmet needs include medicine, nursing, teaching, and law. Free 2012 tax return software Section 501(c)(3) organization. Free 2012 tax return software   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Free 2012 tax return software Charitable. Free 2012 tax return software Religious. Free 2012 tax return software Educational. Free 2012 tax return software Scientific. Free 2012 tax return software Literary. Free 2012 tax return software Testing for public safety. Free 2012 tax return software Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Free 2012 tax return software The prevention of cruelty to children or animals. Free 2012 tax return software Exception. Free 2012 tax return software   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Free 2012 tax return software Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Free 2012 tax return software The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Free 2012 tax return software Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Free 2012 tax return software A state education loan repayment program eligible for funds under the Public Health Service Act. Free 2012 tax return software Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Free 2012 tax return software You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Free 2012 tax return software Prev  Up  Next   Home   More Online Publications