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Where To File Amended 1040x

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Where To File Amended 1040x

Where to file amended 1040x Publication 531 - Additional Material Prev  Up  Next   Home   More Online Publications
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Buy Safe Toys

If you plan to buy toys for the kids in your life, choose age-appropriate toys and look for labels with safety advice. For young children, avoid toys with small parts, sharp edges, and electric toys that can heat up. Always purchase safety gear in addition to sports-related gifts or ride-on toys, such as bicycles or skateboards. Get additional toy safety tips from the Consumer Product Safety Commission (PDF).

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Celebrate on a Budget

The holidays can be expensive, but you don't have to break the bank to celebrate. Take a few minutes to decide how much you can afford to spend on gifts, travel, parties, decorations, and other holiday expenses. Once you've created a spending plan, keep track of your purchases. 

Shopping online can help you stick to a budget as you'll avoid the temptation of store displays and may be able to use coupons and promotion codes. Before you buy, look for free shipping offers; check ordering deadlines to ensure that your gifts will arrive on time; and read the return policy.

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Give the Gift of Service

Sometimes the greatest gift you can give to others is service. Studies show that reading to a child just three hours a week significantly improves his or her reading skills. If you help out at a local soup kitchen or food bank, you are directly providing meals to hungry individuals.

Find volunteer opportunities in your area, or create your own and recruit others.

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Find Seasonal Employment

Even in a tough economy, businesses need extra help around the holidays. Seasonal employment can help supplement your income and potentially lead to a permanent position. If you need to update your resume, check out resume and interview tips to help you stand out in the job market. Get online tools and resources to help with your job search.

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Get Through the Holiday Blues

The holidays aren't joyous for everyone. This time of year can bring stress and feelings of loneliness. Exercise, focusing on positive relationships, and doing things that you find rewarding can help with depression. Get tips on what to do if you feel depressed. Keep in mind that winter depression could be a sign of seasonal affective disorder (SAD), which may be caused by the lack of sunlight. Treatment for SAD is much like other forms of depression, but also involves light therapy.

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Be Safe and Save Money with LED Lights

Electricity bills can grow during the holidays if you decorate with strings of lights. Consider switching to LED (light-emitting diode) holiday lights to save energy and money. In addition to the energy and cost savings, LED lights are much cooler than incandescent bulbs, reducing the risk of fires.

Every holiday season, fires claim lives and cost millions in damage. To prevent holiday fires in your home, use nonflammable decorations; do not overload electrical sockets; regularly water Christmas trees; and avoid the use of lit candles. As you should do year-round, ensure that your smoke alarms are working.

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Pay Attention to Food Portions and Exercise

The holidays are a wonderful time to celebrate with family and friends, but celebrations sometimes involve over-indulging in sweet treats and heavy foods. Even if you only gain one or two pounds during the holidays, these gains can add up over the years. The holidays are probably not the ideal time to try to lose weight, but you can take steps to maintain your weight.

Read 10 tips on how to enjoy your food, but eat less of it (PDF) and learn how to make exercise and physical activity a regular part of your day.

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Pack for Hassle-Free Air Travel

You can get through the airport security line faster by traveling with unwrapped gifts and following the "3-1-1 rule" when carrying on liquids. You may have favorite liquid food items (like cranberry sauce or special dips) that you want to share during the holidays, but it's best to put such items in your checked bag or ship them ahead of time. If you need last-minute information about what you can and can't bring through security, use the My TSA app or mobile website. Get more helpful hints for holiday travelers.

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Reduce Holiday Waste

The holiday season includes many opportunities to reduce waste, recycle, and reuse items. Did you know that about 40 percent of all battery sales occur during the holiday season? Consider buying rechargeable batteries (and a charger) for electronic gifts to help reduce the amount of harmful materials thrown away. After the holidays, look for ways to recycle your tree instead of sending it to a landfill. If you plan to send greeting cards, consider purchasing ones that are made of recycled paper or sending electronic greetings.

Get more ideas on how to reduce waste, save money, and help the environment.

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Keep Food Safe

Holiday buffets are convenient ways to entertain a crowd, but leaving food out for long periods of time can invite bacteria that cause foodborne illness. To keep your holiday foods safe, cook them thoroughly; use shallow containers; never leave them sitting out for more than two hours; and keep them at the appropriate temperature. Get more food safety tips to help keep your guests healthy.

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The Where To File Amended 1040x

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