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Revised Tax Return

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Revised Tax Return

Revised tax return Index A Application for enrollment, Form 23 and Form 23-EP. Revised tax return , Form 5434. Revised tax return Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Revised tax return Attorneys, Attorneys. Revised tax return Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Revised tax return Comments, Comments and suggestions. Revised tax return Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Revised tax return CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Revised tax return , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Revised tax return Enrolled agent:, Enrolled agents. Revised tax return , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Revised tax return F FAX copies, FAX copies. Revised tax return Form 23 and Form 23-EP, Form 23 and Form 23-EP. Revised tax return Form 2587, Form 2587. Revised tax return Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Revised tax return Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Revised tax return Inactive roster, Inactive roster. Revised tax return Incapacity or incompetency, Incapacity or incompetency. Revised tax return L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Revised tax return Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Revised tax return O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Revised tax return Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Revised tax return Protected communication Tax shelters, Communications regarding corporate tax shelters. Revised tax return Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Revised tax return Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Revised tax return Duties, Duties Duty to advise, Duty to advise. Revised tax return Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Revised tax return , Student. Revised tax return , Students in LITCs and the STCP. Revised tax return Suggestions, Comments and suggestions. Revised tax return Suspension, Suspension and disbarment. Revised tax return , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Revised tax return Termination, Incapacity or incompetency. Revised tax return TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Revised tax return Family member, Other individuals who may serve as representatives. Revised tax return Fiduciary, Other individuals who may serve as representatives. Revised tax return Individual, Other individuals who may serve as representatives. Revised tax return Officer, Other individuals who may serve as representatives. Revised tax return Partner, Other individuals who may serve as representatives. Revised tax return Unenrolled individuals:, Other individuals who may serve as representatives. Revised tax return W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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The Revised Tax Return

Revised tax return 5. Revised tax return   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Revised tax return However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Revised tax return The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Revised tax return Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Revised tax return This section describes the requirements for tax-free treatment of canceled student loans. Revised tax return Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Revised tax return The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Revised tax return See Exception, later. Revised tax return Eligible educational institution. Revised tax return   This is an educational institution 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. Revised tax return Qualified lenders. Revised tax return   These include the following. Revised tax return The United States, or an instrumentality thereof. Revised tax return A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Revised tax return A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Revised tax return An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Revised tax return   Occupations with unmet needs include medicine, nursing, teaching, and law. Revised tax return Section 501(c)(3) organization. Revised tax return   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Revised tax return Charitable. Revised tax return Religious. Revised tax return Educational. Revised tax return Scientific. Revised tax return Literary. Revised tax return Testing for public safety. Revised tax return Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Revised tax return The prevention of cruelty to children or animals. Revised tax return Exception. Revised tax return   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Revised tax return Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Revised tax return The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Revised tax return Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Revised tax return A state education loan repayment program eligible for funds under the Public Health Service Act. Revised tax return Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Revised tax return You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Revised tax return Prev  Up  Next   Home   More Online Publications