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Irs 1040ez Forms

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Irs 1040ez Forms

Irs 1040ez forms Index A Alimony paid, Alimony paid. Irs 1040ez forms Alimony received, Alimony received. Irs 1040ez forms Annulment, Divorce or separation. Irs 1040ez forms Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Irs 1040ez forms Business expenses, Business and investment expenses. Irs 1040ez forms C Child tax credit, Child tax credit. Irs 1040ez forms Civil service annuities, Civil service retirement. Irs 1040ez forms Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Irs 1040ez forms Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Irs 1040ez forms CSRS annuities, Civil service retirement. Irs 1040ez forms D Death of spouse, basis of property, Death of spouse. Irs 1040ez forms Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Irs 1040ez forms Divorce, Divorce or separation. Irs 1040ez forms Domestic partners, Registered domestic partners. Irs 1040ez forms Domicile, Domicile E Earned income credit, Earned income credit. Irs 1040ez forms End of the marital community, End of the Community Equitable relief, Equitable relief. Irs 1040ez forms ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Irs 1040ez forms Estimated tax payments, Estimated tax payments. Irs 1040ez forms Exempt income, Tax-exempt income. Irs 1040ez forms Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Irs 1040ez forms F FERS annuities, Civil service retirement. Irs 1040ez forms Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Irs 1040ez forms , Separate Return Preparation Free tax services, Free help with your tax return. Irs 1040ez forms G Gains and losses, Gains and losses. Irs 1040ez forms H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Irs 1040ez forms Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Irs 1040ez forms , Equitable relief. Irs 1040ez forms Interest, Dividends, interest, and rents. Irs 1040ez forms Investment expenses, Business and investment expenses. Irs 1040ez forms IRA deduction, IRA deduction. Irs 1040ez forms IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Irs 1040ez forms J Joint return vs. Irs 1040ez forms separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Irs 1040ez forms M Military retirement pay, Military retirement pay. Irs 1040ez forms N Nonresident alien spouse, Nonresident alien spouse. Irs 1040ez forms O Overpayments, Overpayments. Irs 1040ez forms P Partnership income, Partnership income. Irs 1040ez forms Partnerships, self-employment tax, Partnerships. Irs 1040ez forms Payments Estimated tax payments, Estimated tax payments. Irs 1040ez forms Federal income tax withheld, Federal income tax withheld. Irs 1040ez forms Pensions, Pensions. Irs 1040ez forms Personal expenses, Personal expenses. Irs 1040ez forms Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Irs 1040ez forms Relief from liability arising from community property law, Relief from liability arising from community property law. Irs 1040ez forms Rents, Dividends, interest, and rents. Irs 1040ez forms S Self-employment tax Partnership, Self-employment tax. Irs 1040ez forms Sole proprietorship, Self-employment tax. Irs 1040ez forms Separate income defined, Separate income. Irs 1040ez forms Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Irs 1040ez forms Separate returns Extensions, Extension of time to file. Irs 1040ez forms Separate returns vs. Irs 1040ez forms joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Irs 1040ez forms Separation agreement, Divorce or separation. Irs 1040ez forms Sole proprietorship, self-employment tax, Sole proprietorship. Irs 1040ez forms Spousal agreements, Spousal agreements. Irs 1040ez forms Spouses living apart, Spouses living apart all year. Irs 1040ez forms T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Irs 1040ez forms TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Irs 1040ez forms Withholding tax, Federal income tax withheld. Irs 1040ez forms Prev  Up     Home   More Online Publications
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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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After clicking through the exit link below, enter "26" for the Title and then the Section number.

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

Table of contents Retrieve most current version by Treas. Reg. § Execute full text search of the most current edition of 26 C.F.R.
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After clicking through the exit link below, select the applicable year, select "26" for the Title and then enter the Section number.

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Note: Regulatory materials retrieved via the above functions are from the most current edition of 26 C.F.R. published by the Government Printing Office (GPO).  To view or search other editions of 26 C.F.R., see the table of available CFR titles provided by GPO Access.

The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

Complete IRB publication in a printer friendly PDF format
(from I.R.B. 1996-1 to present)
Individual IRB articles in the HTML format
(from I.R.B. 2003-27 to present)

   Browse the master list of Internal Revenue Bulletins published in the PDF format;

   Browse the master list of Internal Revenue Bulletins published in the HTML format;

Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The Irs 1040ez Forms

Irs 1040ez forms 10. Irs 1040ez forms   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Irs 1040ez forms Eligible educational institution. Irs 1040ez forms Dependent for whom you claim an exemption. Irs 1040ez forms MAGI when using Form 1040A. Irs 1040ez forms MAGI when using Form 1040. Irs 1040ez forms Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Irs 1040ez forms S. Irs 1040ez forms savings bonds. Irs 1040ez forms If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Irs 1040ez forms However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Irs 1040ez forms Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Irs 1040ez forms S. Irs 1040ez forms savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Irs 1040ez forms You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Irs 1040ez forms Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Irs 1040ez forms Your filing status is not married filing separately. Irs 1040ez forms Qualified U. Irs 1040ez forms S. Irs 1040ez forms savings bonds. Irs 1040ez forms   A qualified U. Irs 1040ez forms S. Irs 1040ez forms savings bond is a series EE bond issued after 1989 or a series I bond. Irs 1040ez forms The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Irs 1040ez forms   The owner must be at least 24 years old before the bond's issue date. Irs 1040ez forms The issue date is printed on the front of the savings bond. Irs 1040ez forms    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Irs 1040ez forms Qualified education expenses. Irs 1040ez forms   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Irs 1040ez forms Tuition and fees required to enroll at or attend an eligible educational institution. Irs 1040ez forms Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Irs 1040ez forms Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Irs 1040ez forms Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Irs 1040ez forms Adjusted qualified education expenses. Irs 1040ez forms   You must reduce your qualified education expenses by all of the following tax-free benefits. Irs 1040ez forms Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Irs 1040ez forms Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Irs 1040ez forms Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Irs 1040ez forms Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Irs 1040ez forms Any expenses used in figuring the American opportunity and lifetime learning credits. Irs 1040ez forms See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Irs 1040ez forms Eligible educational institution. Irs 1040ez forms   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. Irs 1040ez forms S. Irs 1040ez forms Department of Education. Irs 1040ez forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs 1040ez forms The educational institution should be able to tell you if it is an eligible educational institution. Irs 1040ez forms   Certain educational institutions located outside the United States also participate in the U. Irs 1040ez forms S. Irs 1040ez forms Department of Education's Federal Student Aid (FSA) programs. Irs 1040ez forms Dependent for whom you claim an exemption. Irs 1040ez forms   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Irs 1040ez forms Modified adjusted gross income (MAGI). Irs 1040ez forms   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Irs 1040ez forms However, as discussed below, there may be other modifications. Irs 1040ez forms MAGI when using Form 1040A. Irs 1040ez forms   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Irs 1040ez forms MAGI when using Form 1040. Irs 1040ez forms   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Irs 1040ez forms    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Irs 1040ez forms If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Irs 1040ez forms Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Irs 1040ez forms Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Irs 1040ez forms    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Irs 1040ez forms Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Irs 1040ez forms See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Irs 1040ez forms Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Irs 1040ez forms However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Irs 1040ez forms To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Irs 1040ez forms The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Irs 1040ez forms The denominator (bottom part) of the fraction is the total proceeds you received during the year. Irs 1040ez forms Example. Irs 1040ez forms In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Irs 1040ez forms S. Irs 1040ez forms savings bond. Irs 1040ez forms They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Irs 1040ez forms In 2013, they paid $7,650 of their daughter's college tuition. Irs 1040ez forms They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Irs 1040ez forms Their MAGI for 2013 was $80,000. Irs 1040ez forms   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Irs 1040ez forms They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Irs 1040ez forms Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Irs 1040ez forms Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Irs 1040ez forms Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Irs 1040ez forms Attach Form 8815 to your tax return. Irs 1040ez forms Prev  Up  Next   Home   More Online Publications