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Free tax preparation online Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Free tax preparation online Lifetime learning credit, Academic period. Free tax preparation online Student loan interest deduction, Academic period. Free tax preparation online Tuition and fees deduction, Academic period. Free tax preparation online Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Free tax preparation online Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Free tax preparation online On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Free tax preparation online Tuition reduction, Tuition reduction. Free tax preparation online Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Free tax preparation online Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Free tax preparation online Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Free tax preparation online Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax preparation online Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Free tax preparation online Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Free tax preparation online Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Free tax preparation online Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Free tax preparation online Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Free tax preparation online Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Free tax preparation online Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Free tax preparation online , Allocating your reimbursements for meals. Free tax preparation online Indefinite absence, Education during indefinite absence. Free tax preparation online Maintaining skills vs. Free tax preparation online qualifying for new job, Maintaining skills vs. Free tax preparation online qualifying for new job. Free tax preparation online Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Free tax preparation online Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Free tax preparation online Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Free tax preparation online Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Free tax preparation online Tax-free educational assistance, Tax-free educational assistance. Free tax preparation online Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Free tax preparation online Transportation expenses, Transportation Expenses, Using your car. Free tax preparation online Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Free tax preparation online Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Free tax preparation online Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Free tax preparation online Lifetime learning credit, Comprehensive or bundled fees. Free tax preparation online Tuition and fees deduction, Comprehensive or bundled fees. Free tax preparation online Consolidated loans used to refinance student loans, Interest on refinanced student loans. Free tax preparation online Conventions outside U. Free tax preparation online S. Free tax preparation online , Cruises and conventions. Free tax preparation online Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Free tax preparation online Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Free tax preparation online On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Free tax preparation online Figuring the limit (Worksheet 6-2), Figuring the limit. Free tax preparation online Contributions to, Contributions, Figuring and reporting the additional tax. Free tax preparation online Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Free tax preparation online Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax preparation online , MAGI when using Form 1040NR-EZ. Free tax preparation online Worksheet 6-1, Worksheet 7-1. Free tax preparation online MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Free tax preparation online Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Free tax preparation online Worksheet 7-3 to figure, Worksheet 7-3. Free tax preparation online Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Free tax preparation online D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Free tax preparation online , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Free tax preparation online Lifetime learning credit, Expenses paid by dependent. Free tax preparation online Tuition and fees deduction, Expenses paid under divorce decree. Free tax preparation online Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Free tax preparation online Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Free tax preparation online Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Free tax preparation online Claiming dependent's exemption, Dependent for whom you claim an exemption. Free tax preparation online Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Free tax preparation online Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax preparation online , MAGI when using Form 1040. Free tax preparation online Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Free tax preparation online Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Free tax preparation online Cancellation of student loan, Eligible educational institution. Free tax preparation online Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Free tax preparation online Education savings bond program, Eligible educational institution. Free tax preparation online Lifetime learning credit, Eligible educational institution. Free tax preparation online Qualified tuition program (QTP), Eligible educational institution. Free tax preparation online Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Free tax preparation online , Eligible educational institution. Free tax preparation online Student loan cancellation, Eligible educational institution. Free tax preparation online Student loan interest deduction, Eligible educational institution. Free tax preparation online Tuition and fees deduction, Eligible educational institution. Free tax preparation online Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Free tax preparation online Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Free tax preparation online Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Free tax preparation online ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Free tax preparation online Excess expenses, accountable plan, Excess expenses. Free tax preparation online , Allocating your reimbursements for meals. Free tax preparation online Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Free tax preparation online Qualified tuition program (QTP), Members of the beneficiary's family. Free tax preparation online Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Free tax preparation online , Form 1098-E. Free tax preparation online Form 1098-T, Reminders American opportunity credit, Form 1098-T. Free tax preparation online Lifetime learning credit, Form 1098-T. Free tax preparation online Tuition and fees deduction, Form 1098-T. Free tax preparation online Form 1099-Q Coverdell ESA, Exceptions. Free tax preparation online , Earnings and basis. Free tax preparation online Qualified tuition program (QTP), Earnings and return of investment. Free tax preparation online Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Free tax preparation online , Form 2106 or 2106-EZ. Free tax preparation online Form 2106-EZ, 50% limit on meals. Free tax preparation online , Form 2106 or 2106-EZ. Free tax preparation online , Using Form 2106-EZ. Free tax preparation online Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Free tax preparation online Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Free tax preparation online Form 8815, MAGI when using Form 1040. Free tax preparation online , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Free tax preparation online , Form 1098-T. Free tax preparation online , Form 1098-E. Free tax preparation online , Form 1098-T. Free tax preparation online Free tax services, Free help with your tax return. Free tax preparation online Fulbright grants, Fulbright Grants G Glossary, Glossary. Free tax preparation online , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Free tax preparation online Coverdell ESA, Half-time student. Free tax preparation online Early distributions from IRAs, Half-time student. Free tax preparation online Student loan interest deduction, Enrolled at least half-time. Free tax preparation online Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Free tax preparation online Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Free tax preparation online Academic period, Academic period. Free tax preparation online Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Free tax preparation online Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Free tax preparation online Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Free tax preparation online Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax preparation online Worksheet 3-1, MAGI when using Form 1040. Free tax preparation online Overview (Table 3-1), Table 3-1. Free tax preparation online Overview of the Lifetime Learning Credit Phaseout, Phaseout. Free tax preparation online Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Free tax preparation online Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Free tax preparation online Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 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Free tax preparation online , MAGI when using Form 1040NR-EZ. Free tax preparation online Worksheet 6-1, Worksheet 7-1. Free tax preparation online MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Free tax preparation online , MAGI when using Form 1040. Free tax preparation online Lifetime learning credit, Modified adjusted gross income (MAGI). Free tax preparation online Worksheet 3-1, MAGI when using Form 1040. Free tax preparation online Student loan interest deduction, Modified adjusted gross income (MAGI). Free tax preparation online Table 4-2, Table 4-2. Free tax preparation online Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Free tax preparation online Table 6-2, Table 6-2. Free tax preparation online Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Free tax preparation online MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Free tax preparation online , Exceptions. Free tax preparation online Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Free tax preparation online , Coordination with Pell grants and other scholarships. Free tax preparation online Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Free tax preparation online Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Free tax preparation online Student loan interest deduction, Phaseout. Free tax preparation online , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Free tax preparation online Education savings bond program, Adjusted qualified education expenses. Free tax preparation online Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Free tax preparation online Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Free tax preparation online Education savings bond program, Qualified education expenses. Free tax preparation online Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Free tax preparation online Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Free tax preparation online Qualified tuition program (QTP), Qualified education expenses. Free tax preparation online Scholarships and fellowships, Qualified education expenses. Free tax preparation online Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Free tax preparation online Qualified student loans, Qualified Student Loan, Qualified employer plan. Free tax preparation online Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 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Free tax preparation online Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Free tax preparation online Lifetime learning credit, Credit recapture. Free tax preparation online Tuition and fees deduction, Credit recapture. Free tax preparation online Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Free tax preparation online Refinanced student loans, Interest on refinanced student loans. Free tax preparation online , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Free tax preparation online Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Free tax preparation online Related persons Coverdell ESA, Members of the beneficiary's family. 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Free tax preparation online Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Free tax preparation online Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Free tax preparation online Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Free tax preparation online Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax preparation online Table 6-2, Table 6-2. Free tax preparation online Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Free tax preparation online MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Free tax preparation online Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Free tax preparation online Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Free tax preparation online Tax-free educational assistance, Tax-free educational assistance. Free tax preparation online Tuition reduction American opportunity credit, Tuition reduction. Free tax preparation online Lifetime learning credit, Tuition reduction. Free tax preparation online Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Free tax preparation online U U. Free tax preparation online S. Free tax preparation online savings bonds, Qualified U. Free tax preparation online S. Free tax preparation online savings bonds. Free tax preparation online Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Free tax preparation online V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Free tax preparation online W Withholding, Analyzing your tax withholding. Free tax preparation online Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Free tax preparation online Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Free tax preparation online MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Free tax preparation online MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Free tax preparation online Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Free tax preparation online Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Free tax preparation online Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Free tax preparation online Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Free tax preparation online Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Free tax preparation online MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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  • BBB Warns of an Email Phishing Scam
    The Better Business Bureau is warning consumers about a new email scam designed to steal your money. Be on the lookout for an email claiming to be from someone you know who is stuck in another country. They are asking you to give them a loan to pay for their hotel bills and airfare home and request that you respond via email.
  • Beware of Osama Bin Laden Email Phishing Schemes
    The death of Osama bin Laden has garnered attention and interest around the world. Unfortunately, major news events like this one often bring a wave of phishing scams designed to collect your personal or financial information without your knowledge. Phishing scammers use email or malicious websites to solicit information by posing as a trustworthy source. For example, a scam may send an email that looks like it's from a reputable news organization with links to photos or video when, in fact, it takes you to a malicious website or downloads harmful viruses onto your computer.
  • Don't Open Bogus Email that Claims to Come From the FTC
    A bogus email is circulating that says it is from the Federal Trade Commission, referencing a 'complaint' filed with the FTC against the email's recipient. The email includes links and an attachment that download a virus. As with any suspicious email, the FTC warns recipients not to click on links within the email and not to open any attachments.
  • E-mail Claiming to Be From the FDIC
    The Federal Deposit Insurance Corporation (FDIC) has received numerous reports of a fraudulent e-mail that has the appearance of being sent from the FDIC. The subject line of the e- mail states: 'check your Bank Deposit Insurance Coverage.' The e-mail tells recipients that, 'You have received this message because you are a holder of a FDIC-insured bank account. Recently FDIC has officially named the bank you have opened your account with as a failed bank, thus, taking control of its assets.'
  • E-mails Containing Threats and Extortion
    The Internet Crime Complaint Center has recently received information concerning spam e-mails from 1wayout@myway.com threatening to assassinate the recipient unless the recipient pays several thousand dollars to the sender of the email. The subject claims to have been following the victim for some time and was supposedly hired to kill the victim by a friend of the victim. The subject threatens to carry out the assassination if the victim goes to the police and requests the victim to respond quickly and provide their telephone number.
  • FTC Warns Consumers About Bogus E-Mail That Claims to Be From Agency
    Consumers, including corporate and banking executives, appear to be targets of a bogus e-mail supposedly sent by the Federal Trade Commission but actually sent by third parties hoping to install spyware on computers. The bogus e-mail poses as an acknowledgment of a complaint filed by the recipient, and includes an attachment. Consumers who open the attachment to this e-mail unleash malicious spyware onto their computer.
  • Gmail Phishing Attack
    US-CERT is aware of public reports of a phishing attack that specifically targets US government and military officials' Gmail accounts. The attack arrives via an email sent from a spoofed address of an individual or agency known to the targeted user. The email contains a "view download" link that leads to a fake Gmail login page. The login information is then sent to an attacker.
  • Mass Marketing Fraud
    A few decades ago, mass marketing fraud - the kind that exploits mass communication techniques like bulk mail or telemarketing - was relatively low-tech and mostly a regional crime problem targeting victims nearby. These days, it's a different story. Thanks to the Internet, criminals and crime groups can also target victims halfway around the world, blasting out spam e-mails by the millions and setting up phony but realistic websites to lure people in.
  • Sham Site Is a Scam: There Is No "National Do Not E-mail Registry"
    Have you submitted your e-mail address to a "National Do Not E-mail Registry" that promises to reduce the amount of spam (unsolicited e-mail) you receive? If so, you are the victim of a scam, according to the Federal Trade Commission (FTC). The web site at "unsub.us" mimics the language, look, and navigation of the Web site for the National Do Not Call Registry, a legitimate free service of the federal government. The "unsub.us" site is not run or authorized by the FTC and is concerned that the "unsub.us" site could be part of a high-tech scam that uses a deceptive Web site to trick consumers into disclosing their e-mail address or other sensitive personal information.
  • Spammers Continue to Abuse the Names of Top Government Executives by Misusing the Name of the United States Attorney General
    As with previous spam attacks, which have included the names of high- ranking FBI executives and names of various government agencies, a new version misuses the name of the United States Attorney General, Eric Holder. The current spam alleges that the Department of Homeland Security and the Federal Bureau of Investigation were informed the e-mail recipient is allegedly involved in money laundering and terrorist-related activities. To avoid legal prosecution, the recipient must obtain a certificate from the Economic Financial Crimes Commission (EFCC) Chairman at a cost of $370.

The Free Tax Preparation Online

Free tax preparation online Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Free tax preparation online AGI limitation, Introduction, Community property states. Free tax preparation online Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Free tax preparation online Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Free tax preparation online Operation and upkeep, Operation and upkeep. Free tax preparation online Worksheet A, Capital expense worksheet. Free tax preparation online Cars, Car Out-of-pocket expenses, Car expenses. Free tax preparation online Standard medical mileage rates, Car expenses. Free tax preparation online Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Free tax preparation online Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Free tax preparation online COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Free tax preparation online Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Free tax preparation online Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Free tax preparation online Multiple support agreement, Support claimed under a multiple support agreement. Free tax preparation online Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Free tax preparation online Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Free tax preparation online Improvements to rented property, Improvements to property rented by a person with a disability. Free tax preparation online Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Free tax preparation online Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Free tax preparation online Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Free tax preparation online Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Free tax preparation online Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Free tax preparation online Form 1040, Schedule E Impairment-related work expenses, Where to report. Free tax preparation online Form 1040, Schedule F Impairment-related work expenses, Where to report. Free tax preparation online Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Free tax preparation online Form 2106-EZ Impairment-related work expenses, Where to report. Free tax preparation online Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Free tax preparation online Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Free tax preparation online , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Free tax preparation online Legally separated, Legally separated. Free tax preparation online Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Free tax preparation online TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Free tax preparation online Paid by employer and you, Premiums paid by you and your employer. Free tax preparation online Paid by you, Premiums paid by you. Free tax preparation online Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Free tax preparation online Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Free tax preparation online I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Free tax preparation online , Impairment-related expenses defined. Free tax preparation online Reporting of, Where to report. Free tax preparation online Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Free tax preparation online Maintenance and personal care services, Maintenance and personal care services. Free tax preparation online Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Free tax preparation online Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Free tax preparation online Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Free tax preparation online , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Free tax preparation online N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Free tax preparation online Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Free tax preparation online Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Free tax preparation online One policy (Worksheet B), Worksheet B. Free tax preparation online Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Free tax preparation online Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Free tax preparation online Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Free tax preparation online Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Free tax preparation online Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Free tax preparation online Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Free tax preparation online Medical and dental expenses, Separate returns. Free tax preparation online Separated taxpayers Health coverage tax credit, Legally separated. Free tax preparation online Medical expenses of child, Child of divorced or separated parents. Free tax preparation online Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Free tax preparation online Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Free tax preparation online One policy (Worksheet B), Worksheet B. Free tax preparation online Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Free tax preparation online Includible expenses, You can include:, Transportation expenses you cannot include. Free tax preparation online Parking fees and tolls, Car expenses. Free tax preparation online Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Free tax preparation online Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Free tax preparation online Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Free tax preparation online Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Free tax preparation online One policy (Worksheet B), Worksheet B. Free tax preparation online Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications