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I Need To File My State Taxes Only

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I Need To File My State Taxes Only

I need to file my state taxes only Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. I need to file my state taxes only Tax questions. I need to file my state taxes only Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. I need to file my state taxes only irs. I need to file my state taxes only gov/pub504. I need to file my state taxes only Reminders Relief from joint liability. I need to file my state taxes only  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. I need to file my state taxes only For more information, see Relief from joint liability under Married Filing Jointly. I need to file my state taxes only Social security numbers for dependents. I need to file my state taxes only  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. I need to file my state taxes only See Exemptions for Dependents under Exemptions, later. I need to file my state taxes only Individual taxpayer identification number (ITIN). I need to file my state taxes only  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). I need to file my state taxes only To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. I need to file my state taxes only It takes about 6 to 10 weeks to get an ITIN. I need to file my state taxes only The ITIN is entered wherever an SSN is requested on a tax return. I need to file my state taxes only If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. I need to file my state taxes only Change of address. I need to file my state taxes only  If you change your mailing address, be sure to notify the Internal Revenue Service. I need to file my state taxes only You can use Form 8822, Change of Address. I need to file my state taxes only Mail it to the Internal Revenue Service Center for your old address. I need to file my state taxes only (Addresses for the Service Centers are on the back of the form. I need to file my state taxes only ) Change of name. I need to file my state taxes only  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. I need to file my state taxes only Change of withholding. I need to file my state taxes only  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. I need to file my state taxes only Photographs of missing children. I need to file my state taxes only  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. I need to file my state taxes only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. I need to file my state taxes only You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. I need to file my state taxes only Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. I need to file my state taxes only It covers general filing information and can help you choose your filing status. I need to file my state taxes only It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. I need to file my state taxes only The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. I need to file my state taxes only Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. I need to file my state taxes only In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. I need to file my state taxes only The last part of the publication explains special rules that may apply to persons who live in community property states. I need to file my state taxes only Comments and suggestions. I need to file my state taxes only   We welcome your comments about this publication and your suggestions for future editions. I need to file my state taxes only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. I need to file my state taxes only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. I need to file my state taxes only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. I need to file my state taxes only   You can send your comments from www. I need to file my state taxes only irs. I need to file my state taxes only gov/formspubs/. I need to file my state taxes only Click on “More Information. I need to file my state taxes only ”and then on “Comment on Tax Forms and Publications”. I need to file my state taxes only   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. I need to file my state taxes only Ordering forms and publications. I need to file my state taxes only   Visit www. I need to file my state taxes only irs. I need to file my state taxes only gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. I need to file my state taxes only Internal Revenue Service 1201 N. I need to file my state taxes only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. I need to file my state taxes only   If you have a tax question, check the information available on IRS. I need to file my state taxes only gov or call 1-800-829-1040. I need to file my state taxes only We cannot answer tax questions sent to either of the above addresses. I need to file my state taxes only Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. I need to file my state taxes only Prev  Up  Next   Home   More Online Publications
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2014 Tax Season Refund Frequently Asked Questions

How quickly will I get my refund?
We issue most refunds in less than 21 calendar days.

What is the best and fastest way to get information about my refund?
Use the IRS2Go mobile app or the Where’s My Refund? tool. You can start checking on the status of your tax return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return.

Will I see a date for my refund right away?
Where’s My Refund? will not give you a refund date right away. We must first receive your tax return and then we have to process it and approve your refund. Where’s My Refund? will give you a personalized date once your refund is approved. 

Will calling the IRS help me get my refund any faster?
Calling us will not speed up your refund. Our phone and walk-in representatives can only research the status of your refund if it has been 21 days or more since you filed electronically, more than 6 weeks since you mailed your paper return, or Where’s My Refund? directs you to contact us. If we need more information to process your tax return, we will contact you by mail. Otherwise Where’s My Refund? has the most up to date information available about your refund. Use the IRS2Go mobile app or use the Where’s My Refund? tool. Both are available 24 hours a day, 7 days a week.

How will I know if IRS received my tax return and if my refund is being processed?
Use the Where’s My Refund? tool to follow your tax return from receipt to issuance of your refund. While your tax return is being processed you can follow it through three stages: Return Received, Refund Approved and Refund Sent.

When can I start checking on my refund status?
You can start checking on the status of your return within 24 hours after we have received your electronically filed tax return or 4 weeks after you mail a paper tax return.

How often does Where’s My Refund? update?
Where’s My Refund? updates are made no more than once per day, usually at night. So there is no need to check more often.

What is happening when Where’s My Refund? shows the status of my refund is: Return Received?
This means we have your tax return and are processing it. Your personalized refund date will be available as soon as we finish processing your return and confirm that your refund has been approved. We issue most refunds  in less than 21 days.

How long will it take for my status to change from “Return Received” to Refund Approved?
Sometimes your status may change from “Return Received” to “Refund Approved” in just a few days, but it could take longer and a date will not be provided until your refund has been approved. However, if Where’s My Refund? shows the status of your refund is: Return Received we have received your tax return and we are processing it.

Does Where’s My Refund always display my refund status with the tracker showing three steps?  
No. In some cases the tracker graphic will not be shown if your return is being reviewed prior to step two: “Refund Approved,” and instead an explanation or instructions will be provided depending on the situation. This can happen even if you previously checked Where’s My Refund and it showed the status as “Return Received” along with the tracker. In these cases be assured that we have your tax return and we are processing it. Please follow the directions provided by Where’s My Refund. Otherwise if we need more information we will contact you – usually by mail. If we send you a letter about your return, please follow the instructions in the letter as soon as possible.

Will ordering a transcript help you determine when you’ll get your refund?
No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

What is happening when Where’s My Refund? shows the status of my refund is:  Refund Approved?
This means the IRS has processed your return and your refund has been approved. The IRS is now preparing to send your refund to your bank or directly to you in the mail if you requested a paper check. This status will tell you when your refund is scheduled to be sent to your bank and, if you elected the direct deposit option, a date by which it should be credited to your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund. This time frame is provided to allow for the variations in how and when banks deposit funds.

What is happening when Where’s My Refund? shows the status of my tax return is:  Refund Sent?
This means the IRS has sent your refund to your financial institution for direct deposit. This status will tell you when your refund was sent to your bank. It may take your financial institution 1 – 5 days to deposit the funds into your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund.  This time frame is provided to allow for the variations in how and when banks deposit funds. If you requested a paper check this means your check has been mailed. It could take several weeks for your check to arrive in the mail.

Why is my refund different than the amount reflected on the tax return I filed?
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of your refund may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of Fiscal Services (BFS) (Formerly the Financial Management Service or FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from BFS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt. See Tax Topic 203 for more information about refund offsets.

Another reason your refund amount may be different is if we made changes to your tax return that changed your refund amount. In this case you will get a notice in the mail from us explaining the changes. These reasons will be reflected in Where’s My Refund if they apply to your refund.

What if I am counting on my refund for something important? Can I expect to receive it on time? 
Be careful not to count on getting your refund by a certain date to make major purchases or pay other financial obligations. Many different factors can affect the timing of your refund after we receive it for processing. Even though we issue most refunds in less than 21 days, it’s possible your tax return may require additional review and take longer. Also, if you are anticipating a refund, take into consideration the time it takes for your financial institution to post the refund to your account, or for mail delivery.

It's been longer than 21 days since the IRS received my return and I have not gotten my refund. Why?
We work hard to issue refunds as quickly as possible, but some tax returns take longer to process than others for many reasons, including when a return:

  • includes errors,
  • is incomplete,
  • needs further review,
  • is impacted by identity theft or fraud,
  • includes Form 8379, Injured Spouse Allocation, which could take up to 14 weeks to process.

If we need more information to process your tax return, we will contact you by mail.

IRS representatives can only research the status of your return if it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us. Our general telephone number is 1-800-829-1040. However, given our limited resources, our phone lines are going to be extremely busy this year – and there will frequently be extensive wait times.

Will Where’s My Refund? provide a refund status if I filed an amended return?
No, it does not provide information about amended tax returns. However you can check the status of your Form 1040X (PDF), Amended U.S. Individual Income Tax Return, using the “Where's My Amended Return?” (WMAR) online tool and the new toll-free telephone line 866-464-2050 three weeks after you file your amended return. WMAR provides personalized, automated, and the most up-to-date information on the status of amended returns in both English and Spanish. You can check the status of a Form 1040X filed for the current year and up to three years prior.

 

Page Last Reviewed or Updated: 19-Mar-2014

The I Need To File My State Taxes Only

I need to file my state taxes only 19. I need to file my state taxes only   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. I need to file my state taxes only This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. I need to file my state taxes only Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. I need to file my state taxes only 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. I need to file my state taxes only 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. I need to file my state taxes only This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. I need to file my state taxes only Table 19-1 summarizes the features of the student loan interest deduction. I need to file my state taxes only Table 19-1. I need to file my state taxes only Student Loan Interest Deduction at a Glance Do not rely on this table alone. I need to file my state taxes only Refer to the text for more details. I need to file my state taxes only Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. I need to file my state taxes only 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. I need to file my state taxes only Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. I need to file my state taxes only Time limit on deduction You can deduct interest paid during the remaining period of your student loan. I need to file my state taxes only Phaseout The amount of your deduction depends on your income level. I need to file my state taxes only Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. I need to file my state taxes only It includes both required and voluntary interest payments. I need to file my state taxes only 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 (defined in chapter 3) 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 when the student is an eligible student. I need to file my state taxes only Loans from the following sources are not qualified student loans. I need to file my state taxes only A related person. I need to file my state taxes only A qualified employer plan. I need to file my state taxes only Exceptions. I need to file my state taxes only   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. I need to file my state taxes only An individual can be your dependent even if you are the dependent of another taxpayer. I need to file my state taxes only An individual can be your dependent even if the individual files a joint return with a spouse. I need to file my state taxes only 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). I need to file my state taxes only    Reasonable period of time. I need to file my state taxes only   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. I need to file my state taxes only   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. I need to file my state taxes only The expenses relate to a specific academic period. I need to file my state taxes only The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. I need to file my state taxes only   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. I need to file my state taxes only Academic period. I need to file my state taxes only   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. I need to file my state taxes only In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. I need to file my state taxes only Eligible student. I need to file my state taxes only   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. I need to file my state taxes only Enrolled at least half-time. I need to file my state taxes only   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. I need to file my state taxes only   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. I need to file my state taxes only However, the standard may not be lower than any of those established by the U. I need to file my state taxes only S. I need to file my state taxes only Department of Education under the Higher Education Act of 1965. I need to file my state taxes only Related person. I need to file my state taxes only   You cannot deduct interest on a loan you get from a related person. I need to file my state taxes only Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. I need to file my state taxes only ), Your lineal descendants (children, grandchildren, etc. I need to file my state taxes only ), and Certain corporations, partnerships, trusts, and exempt organizations. I need to file my state taxes only Qualified employer plan. I need to file my state taxes only   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. I need to file my state taxes only Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. I need to file my state taxes only They include amounts paid for the following items. I need to file my state taxes only Tuition and fees. I need to file my state taxes only Room and board. I need to file my state taxes only Books, supplies, and equipment. I need to file my state taxes only Other necessary expenses (such as transportation). I need to file my state taxes only The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. I need to file my state taxes only Eligible educational institution. I need to file my state taxes only   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. I need to file my state taxes only S. I need to file my state taxes only Department of Education. I need to file my state taxes only It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. I need to file my state taxes only   Certain educational institutions located outside the United States also participate in the U. I need to file my state taxes only S. I need to file my state taxes only Department of Education's Federal Student Aid (FSA) programs. I need to file my state taxes only   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. I need to file my state taxes only   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. I need to file my state taxes only The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. I need to file my state taxes only    The educational institution should be able to tell you if it is an eligible educational institution. I need to file my state taxes only Adjustments to qualified education expenses. I need to file my state taxes only   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). I need to file my state taxes only See chapter 4 of Publication 970 for details. I need to file my state taxes only Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. I need to file my state taxes only Loan origination fee. I need to file my state taxes only   In general, this is a one-time fee charged by the lender when a loan is made. I need to file my state taxes only To be deductible as interest, the 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. I need to file my state taxes only A loan origination fee treated as interest accrues over the life of the loan. I need to file my state taxes only Capitalized interest. I need to file my state taxes only    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. I need to file my state taxes only Interest on revolving lines of credit. I need to file my state taxes only   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. I need to file my state taxes only See Qualified Education Expenses , earlier. I need to file my state taxes only Interest on refinanced student loans. I need to file my state taxes only   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. I need to file my state taxes only 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. I need to file my state taxes only Voluntary interest payments. I need to file my state taxes only   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. I need to file my state taxes only Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. I need to file my state taxes only Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. I need to file my state taxes only Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. I need to file my state taxes only 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. I need to file my state taxes only For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. I need to file my state taxes only Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. I need to file my state taxes only Your filing status is any filing status except married filing separately. I need to file my state taxes only No one else is claiming an exemption for you on his or her tax return. I need to file my state taxes only You are legally obligated to pay interest on a qualified student loan. I need to file my state taxes only You paid interest on a qualified student loan. I need to file my state taxes only Interest paid by others. I need to file my state taxes only   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. I need to file my state taxes only See chapter 4 of Publication 970 for more information. I need to file my state taxes only 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, home mortgage interest). I need to file my state taxes only How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. I need to file my state taxes only However, the amount determined above 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). I need to file my state taxes only 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). I need to file my state taxes only For details on figuring your MAGI, see chapter 4 of Publication 970. I need to file my state taxes only How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. I need to file my state taxes only However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. I need to file my state taxes only To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. I need to file my state taxes only 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. I need to file my state taxes only 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. I need to file my state taxes only Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. I need to file my state taxes only However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. I need to file my state taxes only For information on allocating payments between interest and principal, see chapter 4 of Publication 970. I need to file my state taxes only To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. I need to file my state taxes only Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). I need to file my state taxes only You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. I need to file my state taxes only The qualified expenses must be for higher education, as explained later under What Expenses Qualify . I need to file my state taxes only The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. I need to file my state taxes only Table 19-2 summarizes the features of the tuition and fees deduction. I need to file my state taxes only You may be able to take a credit for your education expenses instead of a deduction. I need to file my state taxes only You can choose the one that will give you the lower tax. I need to file my state taxes only See chapter 35, Education Credits, for details about the credits. I need to file my state taxes only Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. I need to file my state taxes only Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. I need to file my state taxes only You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. I need to file my state taxes only You paid the education expenses for an eligible student. I need to file my state taxes only The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. I need to file my state taxes only Qualified education expenses are defined under What Expenses Qualify . I need to file my state taxes only Eligible students are defined later under Who Is an Eligible Student . I need to file my state taxes only Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. I need to file my state taxes only Your filing status is married filing separately. I need to file my state taxes only Another person can claim an exemption for you as a dependent on his or her tax return. I need to file my state taxes only You cannot take the deduction even if the other person does not actually claim that exemption. I need to file my state taxes only Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). I need to file my state taxes only You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. I need to file my state taxes only More information on nonresident aliens can be found in Publication 519, U. I need to file my state taxes only S. I need to file my state taxes only Tax Guide for Aliens. I need to file my state taxes only You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. I need to file my state taxes only However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. I need to file my state taxes only Table 19-2. I need to file my state taxes only Tuition and Fees Deduction at a Glance Do not rely on this table alone. I need to file my state taxes only Refer to the text for more details. I need to file my state taxes only Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. I need to file my state taxes only Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. I need to file my state taxes only For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. I need to file my state taxes only What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. I need to file my state taxes only What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. I need to file my state taxes only Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. I need to file my state taxes only Payments with borrowed funds. I need to file my state taxes only   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. I need to file my state taxes only Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. I need to file my state taxes only Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. I need to file my state taxes only Student withdraws from class(es). I need to file my state taxes only   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. I need to file my state taxes only Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. I need to file my state taxes only Eligible educational institution. I need to file my state taxes only   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. I need to file my state taxes only S. I need to file my state taxes only Department of Education. I need to file my state taxes only It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. I need to file my state taxes only The educational institution should be able to tell you if it is an eligible educational institution. I need to file my state taxes only   Certain educational institutions located outside the United States also participate in the U. I need to file my state taxes only S. I need to file my state taxes only Department of Education's Federal Student Aid (FSA) programs. I need to file my state taxes only Academic period. I need to file my state taxes only    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. I need to file my state taxes only If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. I need to file my state taxes only Related expenses. I need to file my state taxes only   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. I need to file my state taxes only Prepaid expenses. I need to file my state taxes only   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. I need to file my state taxes only See Academic period, earlier. I need to file my state taxes only For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. I need to file my state taxes only    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. I need to file my state taxes only No Double Benefit Allowed You cannot do any of the following. I need to file my state taxes only Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. I need to file my state taxes only Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. I need to file my state taxes only Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). I need to file my state taxes only For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. I need to file my state taxes only See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. I need to file my state taxes only Deduct qualified education expenses that have been paid with tax-free interest on U. I need to file my state taxes only S. I need to file my state taxes only savings bonds (Form 8815). I need to file my state taxes only See Figuring the Tax-Free Amount in chapter 10 of Publication 970. I need to file my state taxes only Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. I need to file my state taxes only See Adjustments to qualified education expenses, later. I need to file my state taxes only Adjustments to qualified education expenses. I need to file my state taxes only   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. I need to file my state taxes only The result is the amount of adjusted qualified education expenses for each student. I need to file my state taxes only Tax-free educational assistance. I need to file my state taxes only   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. I need to file my state taxes only See Academic period, earlier. I need to file my state taxes only   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. I need to file my state taxes only Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. I need to file my state taxes only However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. I need to file my state taxes only 970, chapter 1. I need to file my state taxes only The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. I need to file my state taxes only 970, chapter 1. I need to file my state taxes only You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. I need to file my state taxes only For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. I need to file my state taxes only 970. I need to file my state taxes only Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. I need to file my state taxes only This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). I need to file my state taxes only If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. I need to file my state taxes only If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. I need to file my state taxes only Refunds. I need to file my state taxes only   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. I need to file my state taxes only See chapter 6 of Pub. I need to file my state taxes only 970 for more information. I need to file my state taxes only Some tax-free educational assistance received after 2013 may be treated as a refund. I need to file my state taxes only See Tax-free educational assistance, earlier. I need to file my state taxes only Refunds received in 2013. I need to file my state taxes only    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. I need to file my state taxes only Refunds received after 2013 but before your income tax return is filed. I need to file my state taxes only   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. I need to file my state taxes only Refunds received after 2013 and after your income tax return is filed. I need to file my state taxes only   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. I need to file my state taxes only See chapter 6 of Pub. I need to file my state taxes only 970 for more information. I need to file my state taxes only Coordination with Coverdell education savings accounts and qualified tuition programs. I need to file my state taxes only    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). I need to file my state taxes only For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. I need to file my state taxes only Amounts that do not reduce qualified education expenses. I need to file my state taxes only   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. I need to file my state taxes only   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. I need to file my state taxes only The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. I need to file my state taxes only The use of the money is not restricted. I need to file my state taxes only Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. I need to file my state taxes only This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. I need to file my state taxes only Sports, games, hobbies, and noncredit courses. I need to file my state taxes only   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. I need to file my state taxes only However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. I need to file my state taxes only Comprehensive or bundled fees. I need to file my state taxes only   Some eligible educational institutions combine all of their fees for an academic period into one amount. I need to file my state taxes only If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. I need to file my state taxes only The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. I need to file my state taxes only See How Do You Figure the Deduction , later, for more information about Form 1098-T. I need to file my state taxes only Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). I need to file my state taxes only Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. I need to file my state taxes only Table 19-3 summarizes who can claim the deduction. I need to file my state taxes only How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. I need to file my state taxes only For details on figuring your MAGI, see chapter 6 of Publication 970. I need to file my state taxes only How Do You Figure the Deduction Figure the deduction using Form 8917. I need to file my state taxes only To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. I need to file my state taxes only Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. I need to file my state taxes only To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. I need to file my state taxes only Table 19-3. I need to file my state taxes only Who Can Claim a Dependent's Expenses Do not rely on this table alone. I need to file my state taxes only See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. I need to file my state taxes only IF your dependent is an eligible student and you. I need to file my state taxes only . I need to file my state taxes only . I need to file my state taxes only AND. I need to file my state taxes only . I need to file my state taxes only . I need to file my state taxes only THEN. I need to file my state taxes only . I need to file my state taxes only . I need to file my state taxes only claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. I need to file my state taxes only Your dependent cannot take a deduction. I need to file my state taxes only claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. I need to file my state taxes only do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. I need to file my state taxes only do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. I need to file my state taxes only Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. I need to file my state taxes only If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. I need to file my state taxes only However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. I need to file my state taxes only You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. I need to file my state taxes only Eligible educator. I need to file my state taxes only   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. I need to file my state taxes only Qualified expenses. I need to file my state taxes only   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. I need to file my state taxes only An ordinary expense is one that is common and accepted in your educational field. I need to file my state taxes only A necessary expense is one that is helpful and appropriate for your profession as an educator. I need to file my state taxes only An expense does not have to be required to be considered necessary. I need to file my state taxes only   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. I need to file my state taxes only   You must reduce your qualified expenses by the following amounts. I need to file my state taxes only Excludable U. I need to file my state taxes only S. I need to file my state taxes only series EE and I savings bond interest from Form 8815. I need to file my state taxes only See Figuring the Tax-Free Amount in chapter 10 of Publication 970. I need to file my state taxes only Nontaxable qualified tuition program earnings or distributions. I need to file my state taxes only See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. I need to file my state taxes only Nontaxable distribution of earnings from a Coverdell education savings account. I need to file my state taxes only See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. I need to file my state taxes only Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. I need to file my state taxes only Prev  Up  Next   Home   More Online Publications