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Irs Form 1040ez Fillable

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Irs Form 1040ez Fillable

Irs form 1040ez fillable Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Irs form 1040ez fillable Married persons. Irs form 1040ez fillable Same-sex marriage. Irs form 1040ez fillable Exception. Irs form 1040ez fillable Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Irs form 1040ez fillable Amended instrument. Irs form 1040ez fillable General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Irs form 1040ez fillable Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Irs form 1040ez fillable It may also be used in determining whether you can claim certain other deductions and credits. Irs form 1040ez fillable The filing status you can choose depends partly on your marital status on the last day of your tax year. Irs form 1040ez fillable Marital status. Irs form 1040ez fillable   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Irs form 1040ez fillable If you are married, your filing status is either married filing a joint return or married filing a separate return. Irs form 1040ez fillable For information about the single and qualifying widow(er) filing statuses, see Publication 501. Irs form 1040ez fillable Unmarried persons. Irs form 1040ez fillable   You are unmarried for the whole year if either of the following applies. Irs form 1040ez fillable You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Irs form 1040ez fillable You must follow your state law to determine if you are divorced or legally separated. Irs form 1040ez fillable Exception. Irs form 1040ez fillable If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Irs form 1040ez fillable You have obtained a decree of annulment, which holds that no valid marriage ever existed. Irs form 1040ez fillable You must file amended returns (Form 1040X, Amended U. Irs form 1040ez fillable S. Irs form 1040ez fillable Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Irs form 1040ez fillable The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Irs form 1040ez fillable On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Irs form 1040ez fillable Married persons. Irs form 1040ez fillable   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Irs form 1040ez fillable An interlocutory decree is not a final decree. Irs form 1040ez fillable Same-sex marriage. Irs form 1040ez fillable   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs form 1040ez fillable The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Irs form 1040ez fillable However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Irs form 1040ez fillable For more details, see Publication 501. Irs form 1040ez fillable Exception. Irs form 1040ez fillable   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Irs form 1040ez fillable See Head of Household , later. Irs form 1040ez fillable Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Irs form 1040ez fillable If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Irs form 1040ez fillable You can file a joint return even if one of you had no income or deductions. Irs form 1040ez fillable If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Irs form 1040ez fillable Nonresident alien. Irs form 1040ez fillable   To file a joint return, at least one of you must be a U. Irs form 1040ez fillable S. Irs form 1040ez fillable citizen or resident alien at the end of the tax year. Irs form 1040ez fillable If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Irs form 1040ez fillable This means that your combined worldwide incomes are subject to U. Irs form 1040ez fillable S. Irs form 1040ez fillable income tax. Irs form 1040ez fillable These rules are explained in Publication 519, U. Irs form 1040ez fillable S. Irs form 1040ez fillable Tax Guide for Aliens. Irs form 1040ez fillable Signing a joint return. Irs form 1040ez fillable   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Irs form 1040ez fillable Joint and individual liability. Irs form 1040ez fillable   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Irs form 1040ez fillable This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Irs form 1040ez fillable Divorced taxpayers. Irs form 1040ez fillable   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Irs form 1040ez fillable This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Irs form 1040ez fillable Relief from joint liability. Irs form 1040ez fillable   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Irs form 1040ez fillable You can ask for relief no matter how small the liability. Irs form 1040ez fillable   There are three types of relief available. Irs form 1040ez fillable Innocent spouse relief. Irs form 1040ez fillable Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Irs form 1040ez fillable Equitable relief. Irs form 1040ez fillable   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Irs form 1040ez fillable See Relief from liability arising from community property law , later, under Community Property. Irs form 1040ez fillable    Each kind of relief has different requirements. Irs form 1040ez fillable You must file Form 8857 to request relief under any of these categories. Irs form 1040ez fillable Publication 971 explains these kinds of relief and who may qualify for them. Irs form 1040ez fillable You can also find information on our website at IRS. Irs form 1040ez fillable gov. Irs form 1040ez fillable Tax refund applied to spouse's debts. Irs form 1040ez fillable   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Irs form 1040ez fillable This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Irs form 1040ez fillable You can get a refund of your share of the overpayment if you qualify as an injured spouse. Irs form 1040ez fillable Injured spouse. Irs form 1040ez fillable   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Irs form 1040ez fillable An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Irs form 1040ez fillable   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Irs form 1040ez fillable Note. Irs form 1040ez fillable If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Irs form 1040ez fillable For more information, see Publication 555. Irs form 1040ez fillable    Refunds that involve community property states must be divided according to local law. Irs form 1040ez fillable If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Irs form 1040ez fillable   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Irs form 1040ez fillable Follow the instructions for the form. Irs form 1040ez fillable   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Irs form 1040ez fillable You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Irs form 1040ez fillable   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Irs form 1040ez fillable When filed after offset, it can take up to 8 weeks to receive your refund. Irs form 1040ez fillable Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Irs form 1040ez fillable    An injured spouse claim is different from an innocent spouse relief request. Irs form 1040ez fillable An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Irs form 1040ez fillable An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Irs form 1040ez fillable For information on innocent spouses, see Relief from joint liability, earlier. Irs form 1040ez fillable Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Irs form 1040ez fillable You can file a separate return even if only one of you had income. Irs form 1040ez fillable For information on exemptions you can claim on your separate return, see Exemptions , later. Irs form 1040ez fillable Community or separate income. Irs form 1040ez fillable   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Irs form 1040ez fillable For more information, see Community Income under Community Property, later. Irs form 1040ez fillable Separate liability. Irs form 1040ez fillable   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Irs form 1040ez fillable Itemized deductions. Irs form 1040ez fillable   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Irs form 1040ez fillable Table 1. Irs form 1040ez fillable Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Irs form 1040ez fillable  Caution: If you live in a community property state, these rules do not apply. Irs form 1040ez fillable See Community Property. Irs form 1040ez fillable IF you paid . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable AND you . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable THEN you can deduct on your separate federal return. Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Irs form 1040ez fillable     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Irs form 1040ez fillable         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Irs form 1040ez fillable         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Irs form 1040ez fillable The numerator is your gross income and the denominator  is your combined gross income. Irs form 1040ez fillable     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Irs form 1040ez fillable     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Irs form 1040ez fillable     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Irs form 1040ez fillable Neither spouse may report the total casualty loss. Irs form 1040ez fillable 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Irs form 1040ez fillable Dividing itemized deductions. Irs form 1040ez fillable   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Irs form 1040ez fillable See Table 1, later. Irs form 1040ez fillable Separate returns may give you a higher tax. Irs form 1040ez fillable   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Irs form 1040ez fillable There is no joint liability. Irs form 1040ez fillable But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Irs form 1040ez fillable This is because the following special rules apply if you file a separate return. Irs form 1040ez fillable Your tax rate generally will be higher than it would be on a joint return. Irs form 1040ez fillable Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Irs form 1040ez fillable You cannot take the credit for child and dependent care expenses in most cases. Irs form 1040ez fillable You cannot take the earned income credit. Irs form 1040ez fillable You cannot take the exclusion or credit for adoption expenses in most cases. Irs form 1040ez fillable You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Irs form 1040ez fillable You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Irs form 1040ez fillable If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Irs form 1040ez fillable Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Irs form 1040ez fillable Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Irs form 1040ez fillable Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Irs form 1040ez fillable See Itemized deductions , earlier. Irs form 1040ez fillable Joint return after separate returns. Irs form 1040ez fillable   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Irs form 1040ez fillable This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Irs form 1040ez fillable Use Form 1040X to change your filing status. Irs form 1040ez fillable Separate returns after joint return. Irs form 1040ez fillable   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Irs form 1040ez fillable Exception. Irs form 1040ez fillable   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Irs form 1040ez fillable The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Irs form 1040ez fillable Head of Household Filing as head of household has the following advantages. Irs form 1040ez fillable You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Irs form 1040ez fillable Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Irs form 1040ez fillable Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Irs form 1040ez fillable You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Irs form 1040ez fillable Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Irs form 1040ez fillable Requirements. Irs form 1040ez fillable   You may be able to file as head of household if you meet all the following requirements. Irs form 1040ez fillable You are unmarried or “considered unmarried” on the last day of the year. Irs form 1040ez fillable You paid more than half the cost of keeping up a home for the year. Irs form 1040ez fillable A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Irs form 1040ez fillable However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Irs form 1040ez fillable See Special rule for parent , later, under Qualifying person. Irs form 1040ez fillable Considered unmarried. Irs form 1040ez fillable   You are considered unmarried on the last day of the tax year if you meet all the following tests. Irs form 1040ez fillable You file a separate return. Irs form 1040ez fillable A separate return includes a return claiming married filing separately, single, or head of household filing status. Irs form 1040ez fillable You paid more than half the cost of keeping up your home for the tax year. Irs form 1040ez fillable Your spouse did not live in your home during the last 6 months of the tax year. Irs form 1040ez fillable Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Irs form 1040ez fillable See Temporary absences , later. Irs form 1040ez fillable Your home was the main home of your child, stepchild, or foster child for more than half the year. Irs form 1040ez fillable (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Irs form 1040ez fillable ) You must be able to claim an exemption for the child. Irs form 1040ez fillable However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Irs form 1040ez fillable The general rules for claiming an exemption for a dependent are shown later in Table 3. Irs form 1040ez fillable    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Irs form 1040ez fillable See Publication 555 for more information. Irs form 1040ez fillable Nonresident alien spouse. Irs form 1040ez fillable   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Irs form 1040ez fillable However, your spouse is not a qualifying person for head of household purposes. Irs form 1040ez fillable You must have another qualifying person and meet the other requirements to file as head of household. Irs form 1040ez fillable Keeping up a home. Irs form 1040ez fillable   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Irs form 1040ez fillable This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Irs form 1040ez fillable This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Irs form 1040ez fillable Qualifying person. Irs form 1040ez fillable    Table 2, later, shows who can be a qualifying person. Irs form 1040ez fillable Any person not described in Table 2 is not a qualifying person. Irs form 1040ez fillable   Generally, the qualifying person must live with you for more than half of the year. Irs form 1040ez fillable Table 2. Irs form 1040ez fillable Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Irs form 1040ez fillable See the text of this publication for the other requirements you must meet to claim head of household filing status. Irs form 1040ez fillable IF the person is your . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable AND . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable THEN that person is . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Irs form 1040ez fillable     he or she is married and you can claim an exemption for him or her a qualifying person. Irs form 1040ez fillable     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Irs form 1040ez fillable 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Irs form 1040ez fillable 6     you cannot claim an exemption for him or her not a qualifying person. Irs form 1040ez fillable     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Irs form 1040ez fillable     he or she did not live with you more than half the year not a qualifying person. Irs form 1040ez fillable     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Irs form 1040ez fillable     you cannot claim an exemption for him or her not a qualifying person. Irs form 1040ez fillable   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Irs form 1040ez fillable 2 See Table 3, later, for the tests that must be met to be a qualifying child. Irs form 1040ez fillable Note. Irs form 1040ez fillable If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Irs form 1040ez fillable If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Irs form 1040ez fillable 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Irs form 1040ez fillable 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Irs form 1040ez fillable 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Irs form 1040ez fillable See Multiple Support Agreement in Publication 501. Irs form 1040ez fillable 6 See Special rule for parent . Irs form 1040ez fillable Special rule for parent. Irs form 1040ez fillable   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Irs form 1040ez fillable However, you must be able to claim an exemption for your father or mother. Irs form 1040ez fillable Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Irs form 1040ez fillable You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Irs form 1040ez fillable Death or birth. Irs form 1040ez fillable   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Irs form 1040ez fillable If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Irs form 1040ez fillable If the person is anyone else, see Publication 501. Irs form 1040ez fillable Temporary absences. Irs form 1040ez fillable   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Irs form 1040ez fillable It must be reasonable to assume that the absent person will return to the home after the temporary absence. Irs form 1040ez fillable You must continue to keep up the home during the absence. Irs form 1040ez fillable Kidnapped child. Irs form 1040ez fillable   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Irs form 1040ez fillable You can claim head of household filing status if all the following statements are true. Irs form 1040ez fillable The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Irs form 1040ez fillable In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Irs form 1040ez fillable You would have qualified for head of household filing status if the child had not been kidnapped. Irs form 1040ez fillable   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Irs form 1040ez fillable More information. Irs form 1040ez fillable   For more information on filing as head of household, see Publication 501. Irs form 1040ez fillable Exemptions You can deduct $3,900 for each exemption you claim in 2013. Irs form 1040ez fillable However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Irs form 1040ez fillable There are two types of exemptions: personal exemptions and exemptions for dependents. Irs form 1040ez fillable If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Irs form 1040ez fillable Personal Exemptions You can claim your own exemption unless someone else can claim it. Irs form 1040ez fillable If you are married, you may be able to take an exemption for your spouse. Irs form 1040ez fillable These are called personal exemptions. Irs form 1040ez fillable Exemption for Your Spouse Your spouse is never considered your dependent. Irs form 1040ez fillable Joint return. Irs form 1040ez fillable   On a joint return, you can claim one exemption for yourself and one for your spouse. Irs form 1040ez fillable   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Irs form 1040ez fillable Separate return. Irs form 1040ez fillable   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Irs form 1040ez fillable If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Irs form 1040ez fillable Alimony paid. Irs form 1040ez fillable   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Irs form 1040ez fillable This is because alimony is gross income to the spouse who received it. Irs form 1040ez fillable Divorced or separated spouse. Irs form 1040ez fillable   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Irs form 1040ez fillable This rule applies even if you provided all of your former spouse's support. Irs form 1040ez fillable Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Irs form 1040ez fillable You can claim an exemption for a dependent even if your dependent files a return. Irs form 1040ez fillable The term “dependent” means: A qualifying child, or A qualifying relative. Irs form 1040ez fillable Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Irs form 1040ez fillable For detailed information, see Publication 501. Irs form 1040ez fillable   Dependent not allowed a personal exemption. Irs form 1040ez fillable If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Irs form 1040ez fillable This is true even if you do not claim the dependent's exemption on your return. Irs form 1040ez fillable It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Irs form 1040ez fillable Table 3. Irs form 1040ez fillable Overview of the Rules for Claiming an Exemption for a Dependent Caution. Irs form 1040ez fillable This table is only an overview of the rules. Irs form 1040ez fillable For details, see Publication 501. Irs form 1040ez fillable • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Irs form 1040ez fillable • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Irs form 1040ez fillable • You cannot claim a person as a dependent unless that person is a U. Irs form 1040ez fillable S. Irs form 1040ez fillable citizen, U. Irs form 1040ez fillable S. Irs form 1040ez fillable resident alien, U. Irs form 1040ez fillable S. Irs form 1040ez fillable national, or a resident of Canada or Mexico. Irs form 1040ez fillable 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Irs form 1040ez fillable   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Irs form 1040ez fillable     2. Irs form 1040ez fillable       3. Irs form 1040ez fillable    4. Irs form 1040ez fillable    5. Irs form 1040ez fillable    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Irs form 1040ez fillable   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Irs form 1040ez fillable   The child must have lived with you for more than half of the year. Irs form 1040ez fillable 2   The child must not have provided more than half of his or her own support for the year. Irs form 1040ez fillable   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Irs form 1040ez fillable   1. Irs form 1040ez fillable    2. Irs form 1040ez fillable       3. Irs form 1040ez fillable    4. Irs form 1040ez fillable The person cannot be your qualifying child or the qualifying child of anyone else. Irs form 1040ez fillable   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Irs form 1040ez fillable   The person's gross income for the year must be less than $3,900. Irs form 1040ez fillable 3   You must provide more than half of the person's total support for the year. Irs form 1040ez fillable 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Irs form 1040ez fillable See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Irs form 1040ez fillable     1 Exception exists for certain adopted children. Irs form 1040ez fillable 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Irs form 1040ez fillable 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Irs form 1040ez fillable 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Irs form 1040ez fillable See Publication 501. Irs form 1040ez fillable You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Irs form 1040ez fillable For more information, see the instructions for your tax return if you file Form 1040A or 1040. Irs form 1040ez fillable Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Irs form 1040ez fillable However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Irs form 1040ez fillable Special rule for divorced or separated parents (or parents who live apart). Irs form 1040ez fillable   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Irs form 1040ez fillable The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Irs form 1040ez fillable The child received over half of his or her support for the year from the parents. Irs form 1040ez fillable The child is in the custody of one or both parents for more than half of the year. Irs form 1040ez fillable Either of the following applies. Irs form 1040ez fillable The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Irs form 1040ez fillable (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Irs form 1040ez fillable A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Irs form 1040ez fillable See Child support under pre-1985 agreement , later. Irs form 1040ez fillable Custodial parent and noncustodial parent. Irs form 1040ez fillable   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Irs form 1040ez fillable The other parent is the noncustodial parent. Irs form 1040ez fillable   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Irs form 1040ez fillable   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Irs form 1040ez fillable Equal number of nights. Irs form 1040ez fillable   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Irs form 1040ez fillable December 31. Irs form 1040ez fillable   The night of December 31 is treated as part of the year in which it begins. Irs form 1040ez fillable For example, December 31, 2013, is treated as part of 2013. Irs form 1040ez fillable Emancipated child. Irs form 1040ez fillable   If a child is emancipated under state law, the child is treated as not living with either parent. Irs form 1040ez fillable See Examples 5 and 6 . Irs form 1040ez fillable Absences. Irs form 1040ez fillable    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Irs form 1040ez fillable But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Irs form 1040ez fillable Parent works at night. Irs form 1040ez fillable   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Irs form 1040ez fillable On a school day, the child is treated as living at the primary residence registered with the school. Irs form 1040ez fillable Example 1 – child lived with one parent greater number of nights. Irs form 1040ez fillable You and your child’s other parent are divorced. Irs form 1040ez fillable In 2013, your child lived with you 210 nights and with the other parent 156 nights. Irs form 1040ez fillable You are the custodial parent. Irs form 1040ez fillable Example 2 – child is away at camp. Irs form 1040ez fillable In 2013, your daughter lives with each parent for alternate weeks. Irs form 1040ez fillable In the summer, she spends 6 weeks at summer camp. Irs form 1040ez fillable During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Irs form 1040ez fillable Example 3 – child lived same number of days with each parent. Irs form 1040ez fillable Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Irs form 1040ez fillable Your adjusted gross income is $40,000. Irs form 1040ez fillable Your ex-spouse's adjusted gross income is $25,000. Irs form 1040ez fillable You are treated as your son's custodial parent because you have the higher adjusted gross income. Irs form 1040ez fillable Example 4 – child is at parent’s home but with other parent. Irs form 1040ez fillable Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Irs form 1040ez fillable You become ill and are hospitalized. Irs form 1040ez fillable The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Irs form 1040ez fillable Your son is treated as living with you during this 10-day period because he was living in your home. Irs form 1040ez fillable Example 5 – child emancipated in May. Irs form 1040ez fillable When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Irs form 1040ez fillable As a result, he is not considered in the custody of his parents for more than half of the year. Irs form 1040ez fillable The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Irs form 1040ez fillable Example 6 – child emancipated in August. Irs form 1040ez fillable Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Irs form 1040ez fillable She turns 18 and is emancipated under state law on August 1, 2013. Irs form 1040ez fillable Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Irs form 1040ez fillable You are the custodial parent. Irs form 1040ez fillable Written declaration. Irs form 1040ez fillable    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Irs form 1040ez fillable The noncustodial parent must attach a copy of the form or statement to his or her tax return. Irs form 1040ez fillable   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Irs form 1040ez fillable Divorce decree or separation agreement that went into effect after 1984 and before 2009. Irs form 1040ez fillable   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Irs form 1040ez fillable To be able to do this, the decree or agreement must state all three of the following. Irs form 1040ez fillable The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Irs form 1040ez fillable The custodial parent will not claim the child as a dependent for the year. Irs form 1040ez fillable The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Irs form 1040ez fillable   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Irs form 1040ez fillable The cover page (write the other parent's social security number on this page). Irs form 1040ez fillable The pages that include all of the information identified in items (1) through (3) above. Irs form 1040ez fillable The signature page with the other parent's signature and the date of the agreement. Irs form 1040ez fillable Post-2008 divorce decree or separation agreement. Irs form 1040ez fillable   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Irs form 1040ez fillable The custodial parent must sign either a Form 8332 or a similar statement. Irs form 1040ez fillable The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Irs form 1040ez fillable The noncustodial parent must attach a copy to his or her return. Irs form 1040ez fillable The form or statement must release the custodial parent's claim to the child without any conditions. Irs form 1040ez fillable For example, the release must not depend on the noncustodial parent paying support. Irs form 1040ez fillable    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Irs form 1040ez fillable Revocation of release of claim to an exemption. Irs form 1040ez fillable   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Irs form 1040ez fillable In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Irs form 1040ez fillable The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Irs form 1040ez fillable Remarried parent. Irs form 1040ez fillable   If you remarry, the support provided by your new spouse is treated as provided by you. Irs form 1040ez fillable Child support under pre-1985 agreement. Irs form 1040ez fillable   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Irs form 1040ez fillable Example. Irs form 1040ez fillable Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Irs form 1040ez fillable This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Irs form 1040ez fillable Parents who never married. Irs form 1040ez fillable   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Irs form 1040ez fillable Alimony. Irs form 1040ez fillable   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Irs form 1040ez fillable Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Irs form 1040ez fillable This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Irs form 1040ez fillable If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Irs form 1040ez fillable Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Irs form 1040ez fillable (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Irs form 1040ez fillable Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Irs form 1040ez fillable The exemption for the child. Irs form 1040ez fillable The child tax credit. Irs form 1040ez fillable Head of household filing status. Irs form 1040ez fillable The credit for child and dependent care expenses. Irs form 1040ez fillable The exclusion from income for dependent care benefits. Irs form 1040ez fillable The earned income credit. Irs form 1040ez fillable The other person cannot take any of these benefits based on this qualifying child. Irs form 1040ez fillable In other words, you and the other person cannot agree to divide these tax benefits between you. Irs form 1040ez fillable The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Irs form 1040ez fillable Tiebreaker rules. Irs form 1040ez fillable   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Irs form 1040ez fillable If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Irs form 1040ez fillable If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Irs form 1040ez fillable If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Irs form 1040ez fillable If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Irs form 1040ez fillable If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Irs form 1040ez fillable If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Irs form 1040ez fillable   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Irs form 1040ez fillable Example 1—separated parents. Irs form 1040ez fillable You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Irs form 1040ez fillable In August and September, your son lived with you. Irs form 1040ez fillable For the rest of the year, your son lived with your husband, the boy's father. Irs form 1040ez fillable Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Irs form 1040ez fillable At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Irs form 1040ez fillable You and your husband will file separate returns. Irs form 1040ez fillable Your husband agrees to let you treat your son as a qualifying child. Irs form 1040ez fillable This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Irs form 1040ez fillable However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Irs form 1040ez fillable And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Irs form 1040ez fillable Example 2—separated parents claim same child. Irs form 1040ez fillable The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Irs form 1040ez fillable In this case, only your husband will be allowed to treat your son as a qualifying child. Irs form 1040ez fillable This is because, during 2013, the boy lived with him longer than with you. Irs form 1040ez fillable If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Irs form 1040ez fillable In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Irs form 1040ez fillable And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Irs form 1040ez fillable Applying this special rule to divorced or separated parents (or parents who live apart). Irs form 1040ez fillable   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Irs form 1040ez fillable However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Irs form 1040ez fillable Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Irs form 1040ez fillable If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Irs form 1040ez fillable Example 1. Irs form 1040ez fillable You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Irs form 1040ez fillable Your AGI is $10,000. Irs form 1040ez fillable Your mother's AGI is $25,000. Irs form 1040ez fillable Your son's father does not live with you or your son. Irs form 1040ez fillable Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Irs form 1040ez fillable Because of this, you cannot claim an exemption or the child tax credit for your son. Irs form 1040ez fillable However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Irs form 1040ez fillable You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Irs form 1040ez fillable (Note: The support test does not apply for the earned income credit. Irs form 1040ez fillable ) However, you agree to let your mother claim your son. Irs form 1040ez fillable This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Irs form 1040ez fillable (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Irs form 1040ez fillable ) Example 2. Irs form 1040ez fillable The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Irs form 1040ez fillable Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Irs form 1040ez fillable Example 3. Irs form 1040ez fillable The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Irs form 1040ez fillable Your mother also claims him as a qualifying child for head of household filing status. Irs form 1040ez fillable You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Irs form 1040ez fillable The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Irs form 1040ez fillable Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Irs form 1040ez fillable These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Irs form 1040ez fillable If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Irs form 1040ez fillable If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Irs form 1040ez fillable Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Irs form 1040ez fillable It does not include voluntary payments that are not made under a divorce or separation instrument. Irs form 1040ez fillable Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Irs form 1040ez fillable Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Irs form 1040ez fillable To be alimony, a payment must meet certain requirements. Irs form 1040ez fillable There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Irs form 1040ez fillable The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Irs form 1040ez fillable See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Irs form 1040ez fillable Spouse or former spouse. Irs form 1040ez fillable   Unless otherwise stated, the term “spouse” includes former spouse. Irs form 1040ez fillable Divorce or separation instrument. Irs form 1040ez fillable   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Irs form 1040ez fillable This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Irs form 1040ez fillable Invalid decree. Irs form 1040ez fillable   Payments under a divorce decree can be alimony even if the decree's validity is in question. Irs form 1040ez fillable A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Irs form 1040ez fillable Amended instrument. Irs form 1040ez fillable   An amendment to a divorce decree may change the nature of your payments. Irs form 1040ez fillable Amendments are not ordinarily retroactive for federal tax purposes. Irs form 1040ez fillable However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Irs form 1040ez fillable Example 1. Irs form 1040ez fillable A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Irs form 1040ez fillable This change also is effective retroactively for federal tax purposes. Irs form 1040ez fillable Example 2. Irs form 1040ez fillable Your original divorce decree did not fix any part of the payment as child support. Irs form 1040ez fillable To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Irs form 1040ez fillable The amended order is effective retroactively for federal tax purposes. Irs form 1040ez fillable Deducting alimony paid. Irs form 1040ez fillable   You can deduct alimony you paid, whether or not you itemize deductions on your return. Irs form 1040ez fillable You must file Form 1040. Irs form 1040ez fillable You cannot use Form 1040A, 1040EZ, or 1040NR. Irs form 1040ez fillable Enter the amount of alimony you paid on Form 1040, line 31a. Irs form 1040ez fillable In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Irs form 1040ez fillable If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Irs form 1040ez fillable Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Irs form 1040ez fillable Enter your total payments on line 31a. Irs form 1040ez fillable If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Irs form 1040ez fillable Reporting alimony received. Irs form 1040ez fillable   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Irs form 1040ez fillable You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Irs form 1040ez fillable    You must give the person who paid the alimony your SSN or ITIN. Irs form 1040ez fillable If you do not, you may have to pay a $50 penalty. Irs form 1040ez fillable Withholding on nonresident aliens. Irs form 1040ez fillable   If you are a U. Irs form 1040ez fillable S. Irs form 1040ez fillable citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Irs form 1040ez fillable However, many tax treaties provide for an exemption from withholding for alimony payments. Irs form 1040ez fillable For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Irs form 1040ez fillable General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Irs form 1040ez fillable Payments not alimony. Irs form 1040ez fillable   Not all payments under a divorce or separation instrument are alimony. Irs form 1040ez fillable Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Irs form 1040ez fillable Example. Irs form 1040ez fillable Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Irs form 1040ez fillable Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Irs form 1040ez fillable Neither is the value of your spouse's use of the home. Irs form 1040ez fillable If they otherwise qualify, you can deduct the payments for utilities as alimony. Irs form 1040ez fillable Your spouse must report them as income. Irs form 1040ez fillable If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Irs form 1040ez fillable However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Irs form 1040ez fillable If you owned the home jointly with your spouse, see Table 4. Irs form 1040ez fillable For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Irs form 1040ez fillable Child support. Irs form 1040ez fillable   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Irs form 1040ez fillable If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Irs form 1040ez fillable irs. Irs form 1040ez fillable gov/formspubs. Irs form 1040ez fillable Underpayment. Irs form 1040ez fillable   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Irs form 1040ez fillable Example. Irs form 1040ez fillable Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Irs form 1040ez fillable If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Irs form 1040ez fillable If you pay only $3,600 during the year, $2,400 is child support. Irs form 1040ez fillable You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Irs form 1040ez fillable Payments to a third party. Irs form 1040ez fillable   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Irs form 1040ez fillable These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Irs form 1040ez fillable ), taxes, tuition, etc. Irs form 1040ez fillable The payments are treated as received by your spouse and then paid to the third party. Irs form 1040ez fillable Example 1. Irs form 1040ez fillable Under your divorce decree, you must pay your former spouse's medical and dental expenses. Irs form 1040ez fillable If the payments otherwise qualify, you can deduct them as alimony on your return. Irs form 1040ez fillable Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Irs form 1040ez fillable Example 2. Irs form 1040ez fillable Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Irs form 1040ez fillable If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Irs form 1040ez fillable If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Irs form 1040ez fillable However, if you owned the home, see the example under Payments not alimony , earlier. Irs form 1040ez fillable If you owned the home jointly with your spouse, see Table 4. Irs form 1040ez fillable Life insurance premiums. Irs form 1040ez fillable   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Irs form 1040ez fillable Payments for jointly-owned home. Irs form 1040ez fillable   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Irs form 1040ez fillable See Table 4. Irs form 1040ez fillable   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Irs form 1040ez fillable If you owned the home, see the example under Payments not alimony , earlier. Irs form 1040ez fillable Table 4. Irs form 1040ez fillable Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Irs form 1040ez fillable IF you must pay all of the . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable AND your home is . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable THEN you can deduct and your spouse (or former spouse) must include as alimony . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable AND you can claim as an itemized deduction . Irs form 1040ez fillable . Irs form 1040ez fillable . Irs form 1040ez fillable   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Irs form 1040ez fillable 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Irs form 1040ez fillable     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Irs form 1040ez fillable 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Irs form 1040ez fillable  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Irs form 1040ez fillable Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Irs form 1040ez fillable Exception for instruments executed before 1985. Irs form 1040ez fillable   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Irs form 1040ez fillable A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Irs form 1040ez fillable A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Irs form 1040ez fillable   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Irs form 1040ez fillable irs. Irs form 1040ez fillable gov/formspubs. Irs form 1040ez fillable Example 1. Irs form 1040ez fillable In November 1984, you and your former spouse executed a written separation agreement. Irs form 1040ez fillable In February 1985, a decree of divorce was substituted for the written separation agreement. Irs form 1040ez fillable The decree of divorce did not change the terms for the alimony you pay your former spouse. Irs form 1040ez fillable The decree of divorce is treated as executed before 1985. Irs form 1040ez fillable Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Irs form 1040ez fillable Example 2. Irs form 1040ez fillable The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Irs form 1040ez fillable In this example, the decree of divorce is not treated as executed before 1985. Irs form 1040ez fillable The alimony payments are subject to the rules for payments under instruments executed after 1984. Irs form 1040ez fillable Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Irs form 1040ez fillable The payment is in cash. Irs form 1040ez fillable The instrument does not designate the payment as not alimony. Irs form 1040ez fillable The spouses are not members of the same household at the time the payments are made. Irs form 1040ez fillable This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Irs form 1040ez fillable There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Irs form 1040ez fillable The payment is not treated as child support. Irs form 1040ez fillable Each of these requirements is discussed next. Irs form 1040ez fillable Cash payment requirement. Irs form 1040ez fillable   Only cash payments, including checks and money orders, qualify as alimony. Irs form 1040ez fillable The following do not qualify as alimony. Irs form 1040ez fillable Transfers of services or property (including a debt instrument of a third party or an annuity contract). Irs form 1040ez fillable Execution of a debt instrument by the payer. Irs form 1040ez fillable The use of the payer's property. Irs form 1040ez fillable Payments to a third party. Irs form 1040ez fillable   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Irs form 1040ez fillable See Payments to a third party under General Rules, earlier. Irs form 1040ez fillable   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Irs form 1040ez fillable The payments are in lieu of payments of alimony directly to your spouse. Irs form 1040ez fillable The written request states that both spouses intend the payments to be treated as alimony. Irs form 1040ez fillable You receive the written request from your spouse before you file your return for the year you made the payments. Irs form 1040ez fillable Payments designated as not alimony. Irs form 1040ez fillable   You and your spouse can designate that otherwise qualifying payments are not alimony. Irs form 1040ez fillable You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Irs form 1040ez fillable For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Irs form 1040ez fillable If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Irs form 1040ez fillable   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Irs form 1040ez fillable The copy must be attached each year the designation applies. Irs form 1040ez fillable Spouses cannot be members of the same household. Irs form 1040ez fillable   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Irs form 1040ez fillable A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Irs form 1040ez fillable   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Irs form 1040ez fillable Exception. Irs form 1040ez fillable   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Irs form 1040ez fillable Liability for payments after death of recipient spouse. Irs form 1040ez fillable   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Irs form 1040ez fillable If all of the payments would continue, then none of the payments made before or after the death are alimony. Irs form 1040ez fillable   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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The Irs Form 1040ez Fillable

Irs form 1040ez fillable Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Irs form 1040ez fillable Lifetime learning credit, Academic period. Irs form 1040ez fillable Student loan interest deduction, Academic period. Irs form 1040ez fillable Tuition and fees deduction, Academic period. Irs form 1040ez fillable Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Irs form 1040ez fillable Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Irs form 1040ez fillable On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Irs form 1040ez fillable Tuition reduction, Tuition reduction. Irs form 1040ez fillable Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Irs form 1040ez fillable Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Irs form 1040ez fillable Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Irs form 1040ez fillable Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Irs form 1040ez fillable Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Irs form 1040ez fillable Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Irs form 1040ez fillable Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Irs form 1040ez fillable Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Irs form 1040ez fillable Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Irs form 1040ez fillable Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Irs form 1040ez fillable , Allocating your reimbursements for meals. Irs form 1040ez fillable Indefinite absence, Education during indefinite absence. Irs form 1040ez fillable Maintaining skills vs. Irs form 1040ez fillable qualifying for new job, Maintaining skills vs. Irs form 1040ez fillable qualifying for new job. Irs form 1040ez fillable Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Irs form 1040ez fillable Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Irs form 1040ez fillable Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Irs form 1040ez fillable Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Irs form 1040ez fillable Tax-free educational assistance, Tax-free educational assistance. Irs form 1040ez fillable Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Irs form 1040ez fillable Transportation expenses, Transportation Expenses, Using your car. Irs form 1040ez fillable Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Irs form 1040ez fillable Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Irs form 1040ez fillable Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Irs form 1040ez fillable Lifetime learning credit, Comprehensive or bundled fees. Irs form 1040ez fillable Tuition and fees deduction, Comprehensive or bundled fees. Irs form 1040ez fillable Consolidated loans used to refinance student loans, Interest on refinanced student loans. Irs form 1040ez fillable Conventions outside U. Irs form 1040ez fillable S. Irs form 1040ez fillable , Cruises and conventions. Irs form 1040ez fillable Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Irs form 1040ez fillable Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Irs form 1040ez fillable On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Irs form 1040ez fillable Figuring the limit (Worksheet 6-2), Figuring the limit. Irs form 1040ez fillable Contributions to, Contributions, Figuring and reporting the additional tax. Irs form 1040ez fillable Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Irs form 1040ez fillable Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Irs form 1040ez fillable , MAGI when using Form 1040NR-EZ. Irs form 1040ez fillable Worksheet 6-1, Worksheet 7-1. Irs form 1040ez fillable MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Irs form 1040ez fillable Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Irs form 1040ez fillable Worksheet 7-3 to figure, Worksheet 7-3. Irs form 1040ez fillable Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Irs form 1040ez fillable D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Irs form 1040ez fillable , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Irs form 1040ez fillable Lifetime learning credit, Expenses paid by dependent. Irs form 1040ez fillable Tuition and fees deduction, Expenses paid under divorce decree. Irs form 1040ez fillable Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Irs form 1040ez fillable Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Irs form 1040ez fillable Claiming dependent's exemption, Dependent for whom you claim an exemption. Irs form 1040ez fillable Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Irs form 1040ez fillable , MAGI when using Form 1040. Irs form 1040ez fillable Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Irs form 1040ez fillable Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Irs form 1040ez fillable Cancellation of student loan, Eligible educational institution. Irs form 1040ez fillable Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Irs form 1040ez fillable Education savings bond program, Eligible educational institution. Irs form 1040ez fillable Lifetime learning credit, Eligible educational institution. Irs form 1040ez fillable Qualified tuition program (QTP), Eligible educational institution. Irs form 1040ez fillable Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Irs form 1040ez fillable , Eligible educational institution. Irs form 1040ez fillable Student loan cancellation, Eligible educational institution. Irs form 1040ez fillable Student loan interest deduction, Eligible educational institution. Irs form 1040ez fillable Tuition and fees deduction, Eligible educational institution. Irs form 1040ez fillable Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Irs form 1040ez fillable Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Irs form 1040ez fillable Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Irs form 1040ez fillable ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Irs form 1040ez fillable Excess expenses, accountable plan, Excess expenses. Irs form 1040ez fillable , Allocating your reimbursements for meals. Irs form 1040ez fillable Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Irs form 1040ez fillable Qualified tuition program (QTP), Members of the beneficiary's family. Irs form 1040ez fillable Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Irs form 1040ez fillable , Form 1098-E. Irs form 1040ez fillable Form 1098-T, Reminders American opportunity credit, Form 1098-T. Irs form 1040ez fillable Lifetime learning credit, Form 1098-T. Irs form 1040ez fillable Tuition and fees deduction, Form 1098-T. Irs form 1040ez fillable Form 1099-Q Coverdell ESA, Exceptions. Irs form 1040ez fillable , Earnings and basis. Irs form 1040ez fillable Qualified tuition program (QTP), Earnings and return of investment. Irs form 1040ez fillable Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Irs form 1040ez fillable , Form 2106 or 2106-EZ. Irs form 1040ez fillable Form 2106-EZ, 50% limit on meals. Irs form 1040ez fillable , Form 2106 or 2106-EZ. Irs form 1040ez fillable , Using Form 2106-EZ. Irs form 1040ez fillable Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Irs form 1040ez fillable Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Irs form 1040ez fillable Form 8815, MAGI when using Form 1040. Irs form 1040ez fillable , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Irs form 1040ez fillable , Form 1098-T. Irs form 1040ez fillable , Form 1098-E. Irs form 1040ez fillable , Form 1098-T. Irs form 1040ez fillable Free tax services, Free help with your tax return. Irs form 1040ez fillable Fulbright grants, Fulbright Grants G Glossary, Glossary. Irs form 1040ez fillable , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Irs form 1040ez fillable Coverdell ESA, Half-time student. Irs form 1040ez fillable Early distributions from IRAs, Half-time student. Irs form 1040ez fillable Student loan interest deduction, Enrolled at least half-time. Irs form 1040ez fillable Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Irs form 1040ez fillable Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Irs form 1040ez fillable Academic period, Academic period. Irs form 1040ez fillable Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Irs form 1040ez fillable Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Irs form 1040ez fillable Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Irs form 1040ez fillable Worksheet 3-1, MAGI when using Form 1040. Irs form 1040ez fillable Overview (Table 3-1), Table 3-1. Irs form 1040ez fillable Overview of the Lifetime Learning Credit Phaseout, Phaseout. Irs form 1040ez fillable Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Irs form 1040ez fillable Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Irs form 1040ez fillable Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Irs form 1040ez fillable Origination fees on student loan, Loan origination fee. Irs form 1040ez fillable Qualified education expenses paid with American opportunity credit, Academic period. Irs form 1040ez fillable Lifetime learning credit, Paid with borrowed funds. Irs form 1040ez fillable Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Irs form 1040ez fillable M Mileage deduction for work-related education, What's New, Using your car. Irs form 1040ez fillable Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Irs form 1040ez fillable , MAGI when using Form 1040NR-EZ. Irs form 1040ez fillable Worksheet 6-1, Worksheet 7-1. Irs form 1040ez fillable MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Irs form 1040ez fillable , MAGI when using Form 1040. Irs form 1040ez fillable Lifetime learning credit, Modified adjusted gross income (MAGI). Irs form 1040ez fillable Worksheet 3-1, MAGI when using Form 1040. Irs form 1040ez fillable Student loan interest deduction, Modified adjusted gross income (MAGI). Irs form 1040ez fillable Table 4-2, Table 4-2. Irs form 1040ez fillable Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Irs form 1040ez fillable Table 6-2, Table 6-2. Irs form 1040ez fillable Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Irs form 1040ez fillable MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Irs form 1040ez fillable , Exceptions. Irs form 1040ez fillable Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Irs form 1040ez fillable , Coordination with Pell grants and other scholarships. Irs form 1040ez fillable Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Irs form 1040ez fillable Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Irs form 1040ez fillable Student loan interest deduction, Phaseout. Irs form 1040ez fillable , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Irs form 1040ez fillable Education savings bond program, Adjusted qualified education expenses. Irs form 1040ez fillable Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Irs form 1040ez fillable Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Irs form 1040ez fillable Education savings bond program, Qualified education expenses. Irs form 1040ez fillable Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Irs form 1040ez fillable Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Irs form 1040ez fillable Qualified tuition program (QTP), Qualified education expenses. Irs form 1040ez fillable Scholarships and fellowships, Qualified education expenses. Irs form 1040ez fillable Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Irs form 1040ez fillable Qualified student loans, Qualified Student Loan, Qualified employer plan. Irs form 1040ez fillable Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Irs form 1040ez fillable Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Irs form 1040ez fillable Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Irs form 1040ez fillable Taxable earnings, Taxable earnings. Irs form 1040ez fillable Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Irs form 1040ez fillable S. Irs form 1040ez fillable savings bonds, Qualified U. Irs form 1040ez fillable S. Irs form 1040ez fillable savings bonds. Irs form 1040ez fillable Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Irs form 1040ez fillable Lifetime learning credit, Credit recapture. Irs form 1040ez fillable Tuition and fees deduction, Credit recapture. Irs form 1040ez fillable Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Irs form 1040ez fillable Refinanced student loans, Interest on refinanced student loans. Irs form 1040ez fillable , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Irs form 1040ez fillable Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Irs form 1040ez fillable Related persons Coverdell ESA, Members of the beneficiary's family. Irs form 1040ez fillable Qualified tuition program (QTP), Members of the beneficiary's family. Irs form 1040ez fillable Student loan interest deduction, Related person. Irs form 1040ez fillable Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Irs form 1040ez fillable , Figuring and reporting the additional tax. Irs form 1040ez fillable , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Irs form 1040ez fillable Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. Irs form 1040ez fillable , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. Irs form 1040ez fillable Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. Irs form 1040ez fillable , Coordination with Pell grants and other scholarships. Irs form 1040ez fillable , Coordination with Pell grants and other scholarships. Irs form 1040ez fillable Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable , Eligible educational institution. Irs form 1040ez fillable Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Irs form 1040ez fillable Qualified education expenses, Qualified education expenses. Irs form 1040ez fillable Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Irs form 1040ez fillable Education savings bond program, Qualified education expenses. Irs form 1040ez fillable Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Irs form 1040ez fillable Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Irs form 1040ez fillable Standard mileage rate Work-related education, What's New, Using your car. Irs form 1040ez fillable State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Section 501(c)(3) organizations, Section 501(c)(3) organization. Irs form 1040ez fillable Student loan interest deduction Academic period, Academic period. Irs form 1040ez fillable Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Eligible student, Eligible student. Irs form 1040ez fillable Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Irs form 1040ez fillable , Which Worksheet To Use Table 4-2, Table 4-2. Irs form 1040ez fillable Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Irs form 1040ez fillable , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. Irs form 1040ez fillable Qualified student loans, Qualified Student Loan, Qualified employer plan. Irs form 1040ez fillable Reasonable period of time, Reasonable period of time. Irs form 1040ez fillable Related persons, Related person. Irs form 1040ez fillable Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Irs form 1040ez fillable When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Irs form 1040ez fillable Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Irs form 1040ez fillable Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Irs form 1040ez fillable Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Irs form 1040ez fillable Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Irs form 1040ez fillable Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Irs form 1040ez fillable Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Irs form 1040ez fillable Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Irs form 1040ez fillable Coverdell ESA, Adjusted qualified education expenses. Irs form 1040ez fillable Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Irs form 1040ez fillable Lifetime learning credit, Tax-free educational assistance. Irs form 1040ez fillable Qualified tuition program (QTP), Adjusted qualified education expenses. Irs form 1040ez fillable Tuition and fees deduction, Tax-free educational assistance. Irs form 1040ez fillable Work-related education, Tax-free educational assistance. Irs form 1040ez fillable Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Irs form 1040ez fillable Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Irs form 1040ez fillable Travel expenses 50% limit on meals, 50% limit on meals. Irs form 1040ez fillable Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Irs form 1040ez fillable Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Irs form 1040ez fillable Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Irs form 1040ez fillable Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Irs form 1040ez fillable Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Irs form 1040ez fillable Table 6-2, Table 6-2. Irs form 1040ez fillable Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Irs form 1040ez fillable MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Irs form 1040ez fillable Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Irs form 1040ez fillable Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Irs form 1040ez fillable Tax-free educational assistance, Tax-free educational assistance. Irs form 1040ez fillable Tuition reduction American opportunity credit, Tuition reduction. Irs form 1040ez fillable Lifetime learning credit, Tuition reduction. Irs form 1040ez fillable Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Irs form 1040ez fillable U U. Irs form 1040ez fillable S. Irs form 1040ez fillable savings bonds, Qualified U. Irs form 1040ez fillable S. Irs form 1040ez fillable savings bonds. Irs form 1040ez fillable Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Irs form 1040ez fillable V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Irs form 1040ez fillable W Withholding, Analyzing your tax withholding. Irs form 1040ez fillable Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Irs form 1040ez fillable Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Irs form 1040ez fillable MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Irs form 1040ez fillable MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Irs form 1040ez fillable Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Irs form 1040ez fillable Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Irs form 1040ez fillable Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Irs form 1040ez fillable Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Irs form 1040ez fillable Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Irs form 1040ez fillable MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications