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Past Year Tax Forms

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Past Year Tax Forms

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Hurricane Grant Guidelines Now Available

IR-2008-115, Oct. 10, 2008

WASHINGTON — The Internal Revenue Service today released a notice designed to help eligible homeowners who received federal reimbursement grants stemming from Hurricanes Katrina, Rita or Wilma take advantage of a new tax provision.

Notice 2008-95 provides guidelines to homeowners who received these grants, including the Louisiana Road Home Grants and the Mississippi Development Authority Hurricane Katrina Homeowner Grants.

The Housing and Economic Recovery Act, enacted this summer, included the new provision, aimed at helping grant recipients who previously claimed hurricane-related disaster-loss deductions on their main home. The new law gives affected homeowners the option of adjusting previously claimed deductions by treating their federal reimbursement grants as reimbursement for the losses they suffered on their main home from Hurricanes Katrina, Rita or Wilma.

Before this change, homeowners who claimed casualty loss deductions and received grants in a later tax year as reimbursement for the loss were required by law to pay tax on part or all of the grant to compensate for the tax benefit of the prior deduction. While individual circumstances varied, this meant that some taxpayers ended up paying more tax on the grant than they saved by claiming the deduction.

The notice explains how eligible taxpayers can amend prior-year returns to reduce the casualty loss deduction by the amount of the grant, and explains that taxpayers have one year to pay back any resulting tax due, penalty-free and interest-free. To qualify for this relief, these amended returns must be filed by July 30, 2009, and the entire resulting tax due paid by July 30, 2010, in most cases. The notice also provides special instructions for those taxpayers who have already filed an amended return.

Taxpayers should write the words, “Hurricane Grant Relief” in dark, bold letters at the top of their amended return, Form 1040X, and mail it to: Internal Revenue Service Center, Austin, TX 73301-0255. Amended returns cannot be filed electronically.

The IRS cautioned that, although filing an amended return may be a good option for many, it won’t necessarily be the right choice for everyone. The agency urges affected taxpayers and their representatives to consider carefully which option is best under their particular circumstances.

Page Last Reviewed or Updated: 24-Mar-2014

The Past Year Tax Forms

Past year tax forms 1. Past year tax forms   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Past year tax forms  You can set up and make contributions to an IRA if you receive taxable compensation. Past year tax forms Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Past year tax forms For more information about IRAs, see Publication 590. Past year tax forms Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Past year tax forms The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Past year tax forms Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Past year tax forms Many types of educational assistance are tax free if they meet the requirements discussed here. Past year tax forms Special rules apply to U. Past year tax forms S. Past year tax forms citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Past year tax forms For information about these rules, see Publication 54, Tax Guide for U. Past year tax forms S. Past year tax forms Citizens and Resident Aliens Abroad. Past year tax forms Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Past year tax forms A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Past year tax forms Amount of scholarship or fellowship. Past year tax forms   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Past year tax forms This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Past year tax forms The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Past year tax forms Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Past year tax forms Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Past year tax forms A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Past year tax forms (But for exceptions, see Payment for services,later. Past year tax forms Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Past year tax forms Candidate for a degree. Past year tax forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Past year tax forms Eligible educational institution. Past year tax forms   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Past year tax forms Qualified education expenses. Past year tax forms   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Past year tax forms These items must be required of all students in your course of instruction. Past year tax forms Expenses that do not qualify. Past year tax forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Past year tax forms Payment for services. Past year tax forms   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Past year tax forms This applies even if all candidates for a degree must perform the services to receive the degree. Past year tax forms (See exceptions next. Past year tax forms ) Exceptions. Past year tax forms   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Past year tax forms Example 1. Past year tax forms You received a scholarship of $2,500. Past year tax forms The scholarship was not received under either of the exceptions mentioned above. Past year tax forms As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Past year tax forms Of the $2,500 scholarship, $1,000 represents payment for teaching. Past year tax forms The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Past year tax forms Your qualified education expenses were at least $1,500. Past year tax forms Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Past year tax forms The $1,000 you received for teaching is taxable. Past year tax forms Example 2. Past year tax forms You are a candidate for a degree at a medical school. Past year tax forms You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Past year tax forms The terms of your scholarship require you to perform future services. Past year tax forms A substantial penalty applies if you do not comply. Past year tax forms The entire amount of your grant is taxable as payment for services in the year it is received. Past year tax forms Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Past year tax forms Worksheet 1-1. Past year tax forms    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Past year tax forms    Worksheet 1-1. Past year tax forms Taxable Scholarship and Fellowship Income 1. Past year tax forms Enter the total amount of any scholarship or fellowship for 2013. Past year tax forms See Amount of scholarship or fellowship, earlier. Past year tax forms 1. Past year tax forms       If you are a degree candidate at an eligible educational institution, go to line 2. Past year tax forms If you are not a degree candidate at an eligible educational institution, stop here. Past year tax forms The entire amount is taxable. Past year tax forms For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Past year tax forms       2. Past year tax forms Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Past year tax forms (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Past year tax forms ) 2. Past year tax forms     3. Past year tax forms Subtract line 2 from line 1 3. Past year tax forms     4. Past year tax forms Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Past year tax forms     5. Past year tax forms Subtract line 4 from line 3 5. Past year tax forms     6. Past year tax forms Enter the amount of your qualified education expenses 6. Past year tax forms     7. Past year tax forms Enter the smaller of line 5 or line 6. Past year tax forms This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Past year tax forms     8. Past year tax forms Subtract line 7 from line 5 8. Past year tax forms     9. Past year tax forms Taxable part. Past year tax forms Add lines 2, 4, and 8. Past year tax forms See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Past year tax forms     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Past year tax forms You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Past year tax forms Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Past year tax forms If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Past year tax forms If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Past year tax forms You must report the taxable amount whether or not you received a Form W-2. Past year tax forms If you receive an incorrect Form W-2, ask the payer for a corrected one. Past year tax forms For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Past year tax forms How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Past year tax forms Form 1040EZ. Past year tax forms   If you file Form 1040EZ, include the taxable amount in the total on line 1. Past year tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Past year tax forms Form 1040A. Past year tax forms   If you file Form 1040A, include the taxable amount in the total on line 7. Past year tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Past year tax forms Form 1040. Past year tax forms   If you file Form 1040, include the taxable amount in the total on line 7. Past year tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Past year tax forms Schedule SE (Form 1040). Past year tax forms   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Past year tax forms If your net earnings are $400 or more, you must pay self-employment tax. Past year tax forms Use Schedule SE, Self-Employment Tax, to figure this tax. Past year tax forms Form 1040NR. Past year tax forms   If you file Form 1040NR, report the taxable amount on line 12. Past year tax forms Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Past year tax forms S. Past year tax forms Source Income Subject to Withholding. Past year tax forms See the Instructions for Form 1040NR for more information. Past year tax forms Form 1040NR-EZ. Past year tax forms   If you file Form 1040NR-EZ, report the taxable amount on line 5. Past year tax forms Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Past year tax forms See the Instructions for Form 1040NR-EZ for more information. Past year tax forms Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Past year tax forms Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Past year tax forms Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Past year tax forms They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Past year tax forms Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Past year tax forms Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Past year tax forms Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Past year tax forms Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Past year tax forms Do not include these payments as income on your federal tax return. Past year tax forms If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Past year tax forms This applies only to the part of your VA payments that is required to be used for education expenses. Past year tax forms You may want to visit the Veteran's Administration website at www. Past year tax forms gibill. Past year tax forms va. Past year tax forms gov for specific information about the various VA benefits for education. Past year tax forms Example. Past year tax forms You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Past year tax forms Neither of these benefits is taxable and you do not report them on your tax return. Past year tax forms You also want to claim an American opportunity credit on your return. Past year tax forms You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Past year tax forms To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Past year tax forms You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Past year tax forms Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Past year tax forms This is called a “tuition reduction. Past year tax forms ” You do not have to include a qualified tuition reduction in your income. Past year tax forms A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Past year tax forms You do not have to use the tuition reduction at the eligible educational institution from which you received it. Past year tax forms In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Past year tax forms The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Past year tax forms You must include in your income any tuition reduction you receive that is payment for your services. Past year tax forms Eligible educational institution. Past year tax forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Past year tax forms Officers, owners, and highly compensated employees. Past year tax forms   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Past year tax forms This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Past year tax forms The group must be defined under a reasonable classification set up by the employer. Past year tax forms The classification must not discriminate in favor of owners, officers, or highly compensated employees. Past year tax forms Payment for services. Past year tax forms   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Past year tax forms This applies even if all candidates for a degree must perform the services to receive the degree. Past year tax forms (See below for exceptions. Past year tax forms ) Exceptions. Past year tax forms   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Past year tax forms Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Past year tax forms You are an employee of the eligible educational institution. Past year tax forms You were an employee of the eligible educational institution, but you retired or left on disability. Past year tax forms You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Past year tax forms You are the dependent child or spouse of an individual described in (1) through (3), above. Past year tax forms Child of deceased parents. Past year tax forms   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Past year tax forms Child of divorced parents. Past year tax forms   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Past year tax forms Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Past year tax forms It is provided by an eligible educational institution. Past year tax forms You are a graduate student who performs teaching or research activities for the educational institution. Past year tax forms You must include in income any other tuition reductions for graduate education that you receive. Past year tax forms How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Past year tax forms Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Past year tax forms Prev  Up  Next   Home   More Online Publications