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Tax forms online 13. Tax forms online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax forms online Free help with your tax return. Tax forms online   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax forms online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax forms online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax forms online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax forms online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax forms online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax forms online gov, download the IRS2Go app, or call 1-800-906-9887. Tax forms online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax forms online aarp. Tax forms online org/money/taxaide or call 1-888-227-7669. Tax forms online For more information on these programs, go to IRS. Tax forms online gov and enter “VITA” in the search box. Tax forms online Internet. Tax forms online    IRS. Tax forms online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax forms online Download the free IRS2Go app from the iTunes app store or from Google Play. Tax forms online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax forms online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax forms online gov or download the IRS2Go app and select the Refund Status option. Tax forms online The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax forms online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax forms online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax forms online Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax forms online No need to wait on the phone or stand in line. Tax forms online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax forms online When you reach the response screen, you can print the entire interview and the final response for your records. Tax forms online New subject areas are added on a regular basis. Tax forms online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax forms online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax forms online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax forms online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax forms online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax forms online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax forms online You can also ask the IRS to mail a return or an account transcript to you. Tax forms online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax forms online gov or by calling 1-800-908-9946. Tax forms online Tax return and tax account transcripts are generally available for the current year and the past three years. Tax forms online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax forms online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax forms online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax forms online Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax forms online gov and enter Where's My Amended Return? in the search box. Tax forms online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax forms online It can take up to 3 weeks from the date you mailed it to show up in our system. Tax forms online Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax forms online gov. Tax forms online Select the Payment tab on the front page of IRS. Tax forms online gov for more information. Tax forms online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax forms online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax forms online gov. Tax forms online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax forms online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax forms online gov. Tax forms online Request an Electronic Filing PIN by going to IRS. Tax forms online gov and entering Electronic Filing PIN in the search box. Tax forms online Download forms, instructions and publications, including accessible versions for people with disabilities. Tax forms online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax forms online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax forms online An employee can answer questions about your tax account or help you set up a payment plan. Tax forms online Before you visit, check the Office Locator on IRS. Tax forms online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax forms online If you have a special need, such as a disability, you can request an appointment. Tax forms online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax forms online Apply for an Employer Identification Number (EIN). Tax forms online Go to IRS. Tax forms online gov and enter Apply for an EIN in the search box. Tax forms online Read the Internal Revenue Code, regulations, or other official guidance. Tax forms online Read Internal Revenue Bulletins. Tax forms online Sign up to receive local and national tax news and more by email. Tax forms online Just click on “subscriptions” above the search box on IRS. Tax forms online gov and choose from a variety of options. Tax forms online    Phone. Tax forms online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax forms online Download the free IRS2Go app from the iTunes app store or from Google Play. Tax forms online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax forms online gov, or download the IRS2Go app. Tax forms online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax forms online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax forms online Most VITA and TCE sites offer free electronic filing. Tax forms online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax forms online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax forms online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax forms online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax forms online The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax forms online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax forms online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax forms online Note, the above information is for our automated hotline. Tax forms online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax forms online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax forms online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax forms online It can take up to 3 weeks from the date you mailed it to show up in our system. Tax forms online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax forms online You should receive your order within 10 business days. Tax forms online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax forms online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax forms online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax forms online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax forms online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax forms online    Walk-in. Tax forms online You can find a selection of forms, publications and services — in-person. Tax forms online Products. Tax forms online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax forms online Services. Tax forms online You can walk in to your local TAC for face-to-face tax help. Tax forms online An employee can answer questions about your tax account or help you set up a payment plan. Tax forms online Before visiting, use the Office Locator tool on IRS. Tax forms online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax forms online    Mail. Tax forms online You can send your order for forms, instructions, and publications to the address below. Tax forms online You should receive a response within 10 business days after your request is received. Tax forms online Internal Revenue Service 1201 N. Tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax forms online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax forms online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax forms online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax forms online You face (or your business is facing) an immediate threat of adverse action. Tax forms online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax forms online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax forms online Here's why we can help: TAS is an independent organization within the IRS. Tax forms online Our advocates know how to work with the IRS. Tax forms online Our services are free and tailored to meet your needs. Tax forms online We have offices in every state, the District of Columbia, and Puerto Rico. Tax forms online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax forms online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax forms online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax forms online Low Income Taxpayer Clinics. Tax forms online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax forms online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax forms online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms online Prev  Up  Next   Home   More Online Publications
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IRS Continues Smooth Start to Filing Season

 

IR-2014-20, Feb. 27, 2014

WASHINGTON — The IRS announced today that, three weeks into the filing season, it has received about one-third of the individual income tax returns that it expects to receive during 2014. The IRS has processed almost 98 percent of the 49.6 million returns received so far. Each week this filing season, the IRS has processed a greater percentage of the returns received than during comparable weeks last year.

More taxpayers are filing their returns electronically this year. Overall, 46.6 million returns have been e-filed this year, up one percent from the same time last year. As in prior years, the greatest increase is among individuals filing from their home computers. Almost 22 million returns have been e-filed from home computers this year, an increase of almost 7 percent compared to the same time last year.

The IRS has issued more than 40 million tax refunds this year, an increase of more than six percent compared to the same time last year. Almost 90 percent of these refunds were directly deposited into taxpayers’ accounts.

 

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 2/22/13 and 2/21/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

49,448,000

49,558,000

0.2

Total Processed

42,837,000

48,335,000

12.8

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

46,149,000

46,641,000

1.1

Tax Professionals

25,618,000

24,687,000

-3.6

Self-prepared

20,531,000

21,954,000

6.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

155,167,572

145,881,766

-6.0

 

 

 

 

Total Refunds:

 

 

 

Number

38,042,000

40,389,000

6.2

Amount

$113.738

Billion

$125.831

Billion

10.6

Average refund

$2,990

$3,116

4.2

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

34,618,000

35,694,000

3.1

Amount

$107.228

Billion

$112.628

Billion

5.0

Average refund

$3,097

$3,155

1.9

 

Page Last Reviewed or Updated: 27-Feb-2014

The Tax Forms Online

Tax forms online 1. Tax forms online   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). Tax forms online  You can set up and make contributions to an IRA if you receive taxable compensation. Tax forms online 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. Tax forms online For more information about IRAs, see Publication 590. Tax forms online 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. Tax forms online The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Tax forms online Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Tax forms online Many types of educational assistance are tax free if they meet the requirements discussed here. Tax forms online Special rules apply to U. Tax forms online S. Tax forms online citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Tax forms online For information about these rules, see Publication 54, Tax Guide for U. Tax forms online S. Tax forms online Citizens and Resident Aliens Abroad. Tax forms online 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. Tax forms online A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Tax forms online Amount of scholarship or fellowship. Tax forms online   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Tax forms online 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. Tax forms online 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. Tax forms online Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Tax forms online 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. Tax forms online 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. Tax forms online (But for exceptions, see Payment for services,later. Tax forms online Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Tax forms online Candidate for a degree. Tax forms online   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. Tax forms online Eligible educational institution. Tax forms online   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. Tax forms online Qualified education expenses. Tax forms online   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. Tax forms online These items must be required of all students in your course of instruction. Tax forms online Expenses that do not qualify. Tax forms online   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. Tax forms online Payment for services. Tax forms online   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. Tax forms online This applies even if all candidates for a degree must perform the services to receive the degree. Tax forms online (See exceptions next. Tax forms online ) Exceptions. Tax forms online   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. Tax forms online Example 1. Tax forms online You received a scholarship of $2,500. Tax forms online The scholarship was not received under either of the exceptions mentioned above. Tax forms online As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Tax forms online Of the $2,500 scholarship, $1,000 represents payment for teaching. Tax forms online The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Tax forms online Your qualified education expenses were at least $1,500. Tax forms online Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Tax forms online The $1,000 you received for teaching is taxable. Tax forms online Example 2. Tax forms online You are a candidate for a degree at a medical school. Tax forms online You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Tax forms online The terms of your scholarship require you to perform future services. Tax forms online A substantial penalty applies if you do not comply. Tax forms online The entire amount of your grant is taxable as payment for services in the year it is received. Tax forms online Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Tax forms online Worksheet 1-1. Tax forms online    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Tax forms online    Worksheet 1-1. Tax forms online Taxable Scholarship and Fellowship Income 1. Tax forms online Enter the total amount of any scholarship or fellowship for 2013. Tax forms online See Amount of scholarship or fellowship, earlier. Tax forms online 1. Tax forms online       If you are a degree candidate at an eligible educational institution, go to line 2. Tax forms online If you are not a degree candidate at an eligible educational institution, stop here. Tax forms online The entire amount is taxable. Tax forms online For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Tax forms online       2. Tax forms online Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Tax forms online (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. Tax forms online ) 2. Tax forms online     3. Tax forms online Subtract line 2 from line 1 3. Tax forms online     4. Tax forms online Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Tax forms online     5. Tax forms online Subtract line 4 from line 3 5. Tax forms online     6. Tax forms online Enter the amount of your qualified education expenses 6. Tax forms online     7. Tax forms online Enter the smaller of line 5 or line 6. Tax forms online This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Tax forms online     8. Tax forms online Subtract line 7 from line 5 8. Tax forms online     9. Tax forms online Taxable part. Tax forms online Add lines 2, 4, and 8. Tax forms online See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Tax forms online     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. Tax forms online 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. Tax forms online 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. Tax forms online 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. Tax forms online 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. Tax forms online You must report the taxable amount whether or not you received a Form W-2. Tax forms online If you receive an incorrect Form W-2, ask the payer for a corrected one. Tax forms online For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Tax forms online How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Tax forms online Form 1040EZ. Tax forms online   If you file Form 1040EZ, include the taxable amount in the total on line 1. Tax forms online 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. Tax forms online Form 1040A. Tax forms online   If you file Form 1040A, include the taxable amount in the total on line 7. Tax forms online 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. Tax forms online Form 1040. Tax forms online   If you file Form 1040, include the taxable amount in the total on line 7. Tax forms online 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. Tax forms online Schedule SE (Form 1040). Tax forms online   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. Tax forms online If your net earnings are $400 or more, you must pay self-employment tax. Tax forms online Use Schedule SE, Self-Employment Tax, to figure this tax. Tax forms online Form 1040NR. Tax forms online   If you file Form 1040NR, report the taxable amount on line 12. Tax forms online Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Tax forms online S. Tax forms online Source Income Subject to Withholding. Tax forms online See the Instructions for Form 1040NR for more information. Tax forms online Form 1040NR-EZ. Tax forms online   If you file Form 1040NR-EZ, report the taxable amount on line 5. Tax forms online Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Tax forms online See the Instructions for Form 1040NR-EZ for more information. Tax forms online Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Tax forms online Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Tax forms online 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. Tax forms online They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Tax forms online Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Tax forms online 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. Tax forms online Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Tax forms online Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Tax forms online Do not include these payments as income on your federal tax return. Tax forms online 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. Tax forms online This applies only to the part of your VA payments that is required to be used for education expenses. Tax forms online You may want to visit the Veteran's Administration website at www. Tax forms online gibill. Tax forms online va. Tax forms online gov for specific information about the various VA benefits for education. Tax forms online Example. Tax forms online 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. Tax forms online Neither of these benefits is taxable and you do not report them on your tax return. Tax forms online You also want to claim an American opportunity credit on your return. Tax forms online You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Tax forms online 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. Tax forms online You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Tax forms online 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. Tax forms online This is called a “tuition reduction. Tax forms online ” You do not have to include a qualified tuition reduction in your income. Tax forms online A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Tax forms online You do not have to use the tuition reduction at the eligible educational institution from which you received it. Tax forms online 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. Tax forms online 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. Tax forms online You must include in your income any tuition reduction you receive that is payment for your services. Tax forms online Eligible educational institution. Tax forms online   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. Tax forms online Officers, owners, and highly compensated employees. Tax forms online   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Tax forms online This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Tax forms online The group must be defined under a reasonable classification set up by the employer. Tax forms online The classification must not discriminate in favor of owners, officers, or highly compensated employees. Tax forms online Payment for services. Tax forms online   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. Tax forms online This applies even if all candidates for a degree must perform the services to receive the degree. Tax forms online (See below for exceptions. Tax forms online ) Exceptions. Tax forms online   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. Tax forms online 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. Tax forms online You are an employee of the eligible educational institution. Tax forms online You were an employee of the eligible educational institution, but you retired or left on disability. Tax forms online 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. Tax forms online You are the dependent child or spouse of an individual described in (1) through (3), above. Tax forms online Child of deceased parents. Tax forms online   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. Tax forms online Child of divorced parents. Tax forms online   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Tax forms online Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Tax forms online It is provided by an eligible educational institution. Tax forms online You are a graduate student who performs teaching or research activities for the educational institution. Tax forms online You must include in income any other tuition reductions for graduate education that you receive. Tax forms online How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Tax forms online Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Tax forms online Prev  Up  Next   Home   More Online Publications