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Free Taxes

Free taxes Index A Affiliated corporations, Aircraft used by affiliated corporations. Free taxes Agri-biodiesel, defined, Agri-biodiesel. Free taxes Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Free taxes Alaska, Transportation between the continental U. Free taxes S. Free taxes and Alaska or Hawaii. Free taxes , Transportation within Alaska or Hawaii. Free taxes , Alaska and Hawaii. Free taxes Baggage, Excess baggage. Free taxes Bonus tickets, Bonus tickets. Free taxes Credits or refunds, Credits or refunds. Free taxes Exemptions, Exemptions. Free taxes Export, Exportation. Free taxes Fixed-wing aircraft, Fixed-wing aircraft uses. Free taxes Hawaii, Transportation between the continental U. Free taxes S. Free taxes and Alaska or Hawaii. Free taxes , Transportation within Alaska or Hawaii. Free taxes , Alaska and Hawaii. Free taxes Helicopters, Certain helicopter uses. Free taxes , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Free taxes Package tours, Package tours. Free taxes Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Free taxes , Liability for tax. Free taxes Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Free taxes Travel agency, Liability for tax. Free taxes Uninterrupted international, Uninterrupted international air transportation. Free taxes Aircraft, Fixed-wing aircraft uses. Free taxes Affiliated corporations, Aircraft used by affiliated corporations. Free taxes Small planes, Small aircraft. Free taxes Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Free taxes 15). Free taxes Alaska Air transportation taxes, Transportation between the continental U. Free taxes S. Free taxes and Alaska or Hawaii. Free taxes Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Free taxes Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Free taxes Alternative fuel, defined, Other fuels. Free taxes American Red Cross, International organizations and the American Red Cross. Free taxes Answering service, Answering services. Free taxes Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Free taxes Approved terminal, defined, Approved terminal or refinery. Free taxes Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Free taxes B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Free taxes Blended taxable fuel, defined, Blended taxable fuel. Free taxes Blender, defined, Blender. Free taxes Blocked pump, Blocked pump. Free taxes Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Free taxes 11). Free taxes , Qualified blood collector organizations. Free taxes Boats, In a boat engaged in commercial fishing (No. Free taxes 4). Free taxes Bonus tickets, Bonus tickets. Free taxes Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Free taxes Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Free taxes Buses, In certain intercity and local buses (No. Free taxes 5). Free taxes , In a qualified local bus (No. Free taxes 6). Free taxes , In a school bus (No. Free taxes 7). Free taxes Tire tax, Qualifying intercity or local bus. Free taxes C Cellulosic biofuel, Cellulosic biofuel. Free taxes Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Free taxes Exemptions, Exemption from tax. Free taxes Producer, Coal Production, Coal production. Free taxes Selling price, Determining tonnage or selling price. Free taxes Tax rates, Tax rates. Free taxes Coin-operated telephones, Coin-operated telephones. Free taxes Comments, Comments and suggestions. Free taxes Commercial aviation, In commercial aviation (other than foreign trade). Free taxes Commercial fishing, In a boat engaged in commercial fishing (No. Free taxes 4). Free taxes Commercial waterway transportation, Commercial waterway transportation. Free taxes Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Free taxes Local telephone service, Local telephone service. Free taxes Local-only service, Local-only service. Free taxes Private communication service, Private communication service. Free taxes Teletypewriter exchange service, Teletypewriter exchange service. Free taxes Credit card purchases Aviation gasoline, Credit card purchases. Free taxes Gasoline, Credit card purchases. Free taxes Kerosene for use in aviation, Credit card purchases. Free taxes Undyed diesel fuel, Credit Card Purchases. Free taxes Undyed kerosene, Credit Card Purchases. Free taxes Credit or refund Gas guzzler tax, Credit or refund. Free taxes Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Free taxes Retail tax, Credits or refunds. Free taxes Tire tax, Credit or refund. Free taxes Vaccines, Credit or refund. Free taxes Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Free taxes Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Free taxes Enterer, defined, Enterer. Free taxes Entry, defined, Entry. Free taxes Environmental taxes Credit or refund, Credits or refunds. Free taxes Exceptions, Exceptions. Free taxes Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Free taxes Exempt communication services American Red Cross, International organizations and the American Red Cross. Free taxes Answering service, Answering services. Free taxes Coin-operated telephones, Coin-operated telephones. Free taxes Installation charges, Installation charges. Free taxes International organizations, International organizations and the American Red Cross. Free taxes Mobile radio telephone service, Mobile radio telephone service. Free taxes News services, News services. Free taxes Nonprofit educational organizations, Nonprofit educational organizations. Free taxes Nonprofit hospitals, Nonprofit hospitals. Free taxes Private communication service, Private communication service. Free taxes Qualified blood collector organizations, Qualified blood collector organizations. Free taxes Radio broadcasts, News services. Free taxes Security systems, Telephone-operated security systems. Free taxes Exempt sales, heavy trucks, Sales exempt from tax. Free taxes Exemptions Air transportation taxes, Exemptions. Free taxes Bonus tickets, Bonus tickets. Free taxes Coal, Exemption from tax. Free taxes Communications taxes, Exemptions Federal government, Federal, state, and local government. Free taxes Fixed-wing aircraft, Fixed-wing aircraft uses. Free taxes For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Free taxes Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Free taxes Military personnel, Military personnel on international trips. Free taxes Nonprofit educational organizations, Federal, state, and local government. Free taxes , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Free taxes , Exemptions Taxable tires, Tires exempt from tax. Free taxes Vessel supplies, Exemptions Export, Export (No. Free taxes 3). Free taxes Exported taxable fuel, Exported taxable fuel. Free taxes F Farming, On a farm for farming purposes (No. Free taxes 1). Free taxes Federal government, Federal, state, and local government. Free taxes Fishing, In a boat engaged in commercial fishing (No. Free taxes 4). Free taxes Fishing rods and fishing poles. Free taxes , Fishing rods and fishing poles. Free taxes Fishing tackle boxes, Fishing tackle boxes. Free taxes Fixed-wing aircraft, Fixed-wing aircraft uses. Free taxes Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Free taxes 9). Free taxes Form 1363, Exportation. Free taxes 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Free taxes , Attachments to Form 720. Free taxes 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Free taxes 720, Claiming A Refund, Form 6197. Free taxes , Filing Form 720 720X, Form 720X. Free taxes 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Free taxes Due dates, Due dates. Free taxes Final return, Final return. Free taxes Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Free taxes Gas guzzler tax Automobiles, Automobiles. Free taxes Credit or refund, Credit or refund. Free taxes Limousines, Automobiles. Free taxes Vehicles not subject to tax, Vehicles not subject to tax. Free taxes Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Free taxes H Hawaii, air transportation taxes, Transportation between the continental U. Free taxes S. Free taxes and Alaska or Hawaii. Free taxes Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Free taxes Further manufacture, Further manufacture. Free taxes Installment sales, Installment sales. Free taxes Parts or accessories, Parts or accessories. Free taxes Presumptive retail sales price, Presumptive retail sales price. Free taxes Related persons, Related person. Free taxes Separate purchases, Separate purchase. Free taxes Tax base, Determination of tax base. Free taxes Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Free taxes Help (see Tax help) Highway vehicle, Highway vehicle. Free taxes , In a highway vehicle owned by the United States that is not used on a highway (No. Free taxes 12). Free taxes Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Free taxes I Identifying number, Taxpayer identification number. Free taxes Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Free taxes 5). Free taxes Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Free taxes Local-only service, Local-only service. Free taxes M Manufacturer, defined, Manufacturer. Free taxes Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Free taxes Lease payments, Partial payments. Free taxes Partial payments, Partial payments. Free taxes Registration, Registration requirements. Free taxes Related person, Related person. Free taxes Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Free taxes Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Free taxes Military aircraft, In military aircraft (No. Free taxes 16). Free taxes Mobile radio telephone service, Mobile radio telephone service. Free taxes N News services, News services. Free taxes Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Free taxes 13). Free taxes Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Free taxes Nonprofit educational organizations, Nonprofit educational organizations. Free taxes , Federal, state, and local government. Free taxes Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Free taxes 2). Free taxes Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Free taxes Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Free taxes Dyed kerosene, Penalty. Free taxes Pipeline operator, defined, Pipeline operator. Free taxes Position holder, defined, Position holder. Free taxes Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Free taxes 6). Free taxes R Rack, defined, Rack. Free taxes Radio broadcasts, News services. Free taxes Records, Refiner, defined, Refiner. Free taxes Refinery, defined, Refinery. Free taxes Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Free taxes Registrant, Taxable fuel registrant. Free taxes Registrant, defined, Registrant. Free taxes Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Free taxes Sport fishing equipment, Related person. Free taxes Removal, defined, Removal. Free taxes Retail tax Credits or refunds, Credits or refunds. Free taxes Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Free taxes S Sale, defined, Sale. Free taxes Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Free taxes Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Free taxes Cost of transportation, Manufacturers taxes based on sale price. Free taxes Delivery costs, Manufacturers taxes based on sale price. Free taxes Discounts, Manufacturers taxes based on sale price. Free taxes Installation costs, Manufacturers taxes based on sale price. Free taxes Insurance costs, Manufacturers taxes based on sale price. Free taxes Local advertising charges, Manufacturers taxes based on sale price. Free taxes Manufacturers excise tax, Manufacturers taxes based on sale price. Free taxes Rebates, Manufacturers taxes based on sale price. Free taxes Retail dealer preparation costs, Manufacturers taxes based on sale price. Free taxes Warranty charges, Manufacturers taxes based on sale price. Free taxes School bus, In a school bus (No. Free taxes 7). Free taxes Second generation biofuel, Second generation biofuel. Free taxes Security systems, Telephone-operated security systems. Free taxes Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Free taxes Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Free taxes State and local governments, Federal, state, and local government. Free taxes State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Free taxes 14). Free taxes State or nonprofit educational organization use, Sales by registered ultimate vendors. Free taxes State use, Registered ultimate vendor (state use). Free taxes , State use. Free taxes State, defined, State. Free taxes Suggestions, Comments and suggestions. Free taxes T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Free taxes Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Free taxes Electric outboard motor, Electric outboard boat motors. Free taxes International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Free taxes Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Free taxes Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Free taxes Teletypewriter exchange service, Teletypewriter exchange service. Free taxes Terminal operator, defined, Terminal operator. Free taxes Terminal, defined, Terminal. Free taxes Throughputter, defined, Throughputter. Free taxes Tires Credit against heavy truck tax, Tire credit. Free taxes Credit or refund of tax, Credit or refund. Free taxes Train, Use in a train. Free taxes Train (Diesel-powered), Diesel-powered train. Free taxes Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Free taxes TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Free taxes , Two-party exchanges. Free taxes U Ultimate purchaser, Ultimate purchaser. Free taxes Uninterrupted international air transportation, Uninterrupted international air transportation. Free taxes , Military personnel on international trips. Free taxes Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Free taxes 8). Free taxes Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Free taxes Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Free taxes Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Free taxes Law enforcement, Vehicles not subject to tax. Free taxes Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Free taxes Vessel operator, defined, Vessel operator. Free taxes W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
123 State Capitol
200 W. 24th St.
Cheyenne, WY 82002

Phone Number: 307-777-7841

TTY: 307-777-5351

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Audit

Website: Department of Audit

Address: Department of Audit
Division of Banking
122 W. 25th St.
Herschler Building, 3rd Floor, East
Cheyenne, WY 82002

Phone Number: 307-777-7797

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Section
106 E. 6th Ave.
Cheyenne, WY 82002

Phone Number: 307-777-7401

Toll-free: 1-800-438-5768 (WY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Compliance Division
State Capitol Building
200 W. 24th St.
Cheyenne, WY 82002-0020

Phone Number: 307-777-7370

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2515 Warren Ave., Suite 300
Cheyenne, WY 82002

Phone Number: 307-777-7427

Toll-free: 1-888-570-9905 (WY)

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The Free Taxes

Free taxes Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Free taxes However, you can still choose to use the previous carryback period. Free taxes You also can choose not to carry back an NOL and only carry it forward. Free taxes Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Free taxes The instructions for this form will be revised to reflect the new law. Free taxes Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Free taxes A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Free taxes Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Free taxes Other 2001 Changes Other changes are discussed in the following chapters. Free taxes Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Free taxes You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Free taxes This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Free taxes Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Free taxes Eligible educator. Free taxes   You are an eligible educator if, for the tax year, you meet the following requirements. Free taxes You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Free taxes You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Free taxes Qualified expenses. Free taxes   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Free taxes For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Free taxes   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Free taxes The interest on qualified U. Free taxes S. Free taxes savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Free taxes Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Free taxes This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Free taxes Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Free taxes Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Free taxes Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Free taxes Before 2003, the amounts were $200 and $400. Free taxes The same rule applies for the exclusion of employer-provided dependent care benefits. Free taxes For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Free taxes Prev  Up  Next   Home   More Online Publications