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Tax Deductions

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Tax Deductions

Tax deductions 1. Tax deductions   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Tax deductions  You can set up and make contributions to an IRA if you receive taxable compensation. Tax deductions Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Tax deductions For more information about IRAs, see Publication 590. Tax deductions Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Tax deductions The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Tax deductions Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Tax deductions Many types of educational assistance are tax free if they meet the requirements discussed here. Tax deductions Special rules apply to U. Tax deductions S. Tax deductions citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Tax deductions For information about these rules, see Publication 54, Tax Guide for U. Tax deductions S. Tax deductions Citizens and Resident Aliens Abroad. Tax deductions Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Tax deductions A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Tax deductions Amount of scholarship or fellowship. Tax deductions   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Tax deductions This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Tax deductions The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Tax deductions Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Tax deductions Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Tax deductions A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Tax deductions (But for exceptions, see Payment for services,later. Tax deductions Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Tax deductions Candidate for a degree. Tax deductions   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Tax deductions Eligible educational institution. Tax deductions   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Tax deductions Qualified education expenses. Tax deductions   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Tax deductions These items must be required of all students in your course of instruction. Tax deductions Expenses that do not qualify. Tax deductions   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Tax deductions Payment for services. Tax deductions   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Tax deductions This applies even if all candidates for a degree must perform the services to receive the degree. Tax deductions (See exceptions next. Tax deductions ) Exceptions. Tax deductions   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Tax deductions Example 1. Tax deductions You received a scholarship of $2,500. Tax deductions The scholarship was not received under either of the exceptions mentioned above. Tax deductions As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Tax deductions Of the $2,500 scholarship, $1,000 represents payment for teaching. Tax deductions The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Tax deductions Your qualified education expenses were at least $1,500. Tax deductions Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Tax deductions The $1,000 you received for teaching is taxable. Tax deductions Example 2. Tax deductions You are a candidate for a degree at a medical school. Tax deductions You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Tax deductions The terms of your scholarship require you to perform future services. Tax deductions A substantial penalty applies if you do not comply. Tax deductions The entire amount of your grant is taxable as payment for services in the year it is received. Tax deductions Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Tax deductions Worksheet 1-1. Tax deductions    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Tax deductions    Worksheet 1-1. Tax deductions Taxable Scholarship and Fellowship Income 1. Tax deductions Enter the total amount of any scholarship or fellowship for 2013. Tax deductions See Amount of scholarship or fellowship, earlier. Tax deductions 1. Tax deductions       If you are a degree candidate at an eligible educational institution, go to line 2. Tax deductions If you are not a degree candidate at an eligible educational institution, stop here. Tax deductions The entire amount is taxable. Tax deductions For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Tax deductions       2. Tax deductions Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Tax deductions (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Tax deductions ) 2. Tax deductions     3. Tax deductions Subtract line 2 from line 1 3. Tax deductions     4. Tax deductions Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Tax deductions     5. Tax deductions Subtract line 4 from line 3 5. Tax deductions     6. Tax deductions Enter the amount of your qualified education expenses 6. Tax deductions     7. Tax deductions Enter the smaller of line 5 or line 6. Tax deductions This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Tax deductions     8. Tax deductions Subtract line 7 from line 5 8. Tax deductions     9. Tax deductions Taxable part. Tax deductions Add lines 2, 4, and 8. Tax deductions See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Tax deductions     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Tax deductions You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Tax deductions Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Tax deductions If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Tax deductions If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Tax deductions You must report the taxable amount whether or not you received a Form W-2. Tax deductions If you receive an incorrect Form W-2, ask the payer for a corrected one. Tax deductions For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Tax deductions How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Tax deductions Form 1040EZ. Tax deductions   If you file Form 1040EZ, include the taxable amount in the total on line 1. Tax deductions If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Tax deductions Form 1040A. Tax deductions   If you file Form 1040A, include the taxable amount in the total on line 7. Tax deductions If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Tax deductions Form 1040. Tax deductions   If you file Form 1040, include the taxable amount in the total on line 7. Tax deductions If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Tax deductions Schedule SE (Form 1040). Tax deductions   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Tax deductions If your net earnings are $400 or more, you must pay self-employment tax. Tax deductions Use Schedule SE, Self-Employment Tax, to figure this tax. Tax deductions Form 1040NR. Tax deductions   If you file Form 1040NR, report the taxable amount on line 12. Tax deductions Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Tax deductions S. Tax deductions Source Income Subject to Withholding. Tax deductions See the Instructions for Form 1040NR for more information. Tax deductions Form 1040NR-EZ. Tax deductions   If you file Form 1040NR-EZ, report the taxable amount on line 5. Tax deductions Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Tax deductions See the Instructions for Form 1040NR-EZ for more information. Tax deductions Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Tax deductions Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Tax deductions Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Tax deductions They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Tax deductions Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Tax deductions Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Tax deductions Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Tax deductions Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Tax deductions Do not include these payments as income on your federal tax return. Tax deductions If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Tax deductions This applies only to the part of your VA payments that is required to be used for education expenses. Tax deductions You may want to visit the Veteran's Administration website at www. Tax deductions gibill. Tax deductions va. Tax deductions gov for specific information about the various VA benefits for education. Tax deductions Example. Tax deductions You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Tax deductions Neither of these benefits is taxable and you do not report them on your tax return. Tax deductions You also want to claim an American opportunity credit on your return. Tax deductions You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Tax deductions To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Tax deductions You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Tax deductions Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Tax deductions This is called a “tuition reduction. Tax deductions ” You do not have to include a qualified tuition reduction in your income. Tax deductions A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Tax deductions You do not have to use the tuition reduction at the eligible educational institution from which you received it. Tax deductions In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Tax deductions The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Tax deductions You must include in your income any tuition reduction you receive that is payment for your services. Tax deductions Eligible educational institution. Tax deductions   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Tax deductions Officers, owners, and highly compensated employees. Tax deductions   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Tax deductions This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Tax deductions The group must be defined under a reasonable classification set up by the employer. Tax deductions The classification must not discriminate in favor of owners, officers, or highly compensated employees. Tax deductions Payment for services. Tax deductions   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Tax deductions This applies even if all candidates for a degree must perform the services to receive the degree. Tax deductions (See below for exceptions. Tax deductions ) Exceptions. Tax deductions   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Tax deductions Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Tax deductions You are an employee of the eligible educational institution. Tax deductions You were an employee of the eligible educational institution, but you retired or left on disability. Tax deductions You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Tax deductions You are the dependent child or spouse of an individual described in (1) through (3), above. Tax deductions Child of deceased parents. Tax deductions   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Tax deductions Child of divorced parents. Tax deductions   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Tax deductions Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Tax deductions It is provided by an eligible educational institution. Tax deductions You are a graduate student who performs teaching or research activities for the educational institution. Tax deductions You must include in income any other tuition reductions for graduate education that you receive. Tax deductions How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Tax deductions Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Tax deductions Prev  Up  Next   Home   More Online Publications
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Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance

Check this page for updates 

News Releases

  • IR-2014-27, IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
  • IR-2014-19, IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act
  • IR-2012-33: IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit
  • IR-2011-120, Filing Deadline Extended to March 30 for Some Tax-Exempt Organizations
  • IR-2011-92, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
  • IR-2011-90, As Tax Filing Extension Deadlines Near, IRS and HHS Announce New Round of Outreach to Small Businesses and Practitioners About the Small Business Health Care Tax Credit
  • IR-2011-50, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
  • IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage; Reporting is Voluntary for All Employers for 2011 and Small Employers for 2012
  • IR-2010-128, IRS Offers New Guidance on FSA and HRA Debit Cards
  • IR-2010-117, IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit
  • IR-2010-103, IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers
  • IR-2010-100, IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010
  • IR-2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit
  • IR-2010-95, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
  • IR-2010-79, IRS Requests Public Input on Expanded Information Reporting Requirement
  • IR-2010-76, IRS Begins Accepting Applications for Qualifying Therapeutic Discovery Project Program
  • IR-2010-74, Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas
  • IR-2010-73, IRS Issues Regulations on 10-Percent Tax on Tanning Services Effective July 1
  • IR-2010-69, Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers
  • IR-2010-63, Offers Details on New Small Business Health Care Tax Credit
  • IR-2010-53, Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27
  • IR-2010-48, IRS Reaches Out to Millions of Employers on Benefits of New Health Care Tax Credit
  • IR-2010-38, New for 2010: Tax Credit Helps Small Employers Provide Health Insurance Coverage

Additional Materials

  • Treasury Department, FACT SHEET: Final Regulations Implementing Information Reporting for Employers and Insurers under the Affordable Care Act (ACA)
  • Publication 5093, Health Care Law Online Resources
  • Publication 5120; Facts about the Premium Tax Credit; Your Credit, Your Choice – Get it Now or Get it Later  English | Spanish
  • Publication 5121; Facts about the Premium Tax Credit; Need help paying for health insurance premiums?  English | Spanish
  • IRC § 7216, Disclosure or Use of Information by Tax Return Preparers, questions and answers
  • Fact Sheet 2011-11, Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
  • Treasury Department fact sheet on health insurance premium tax credit
  • Fact Sheet 2011-02, Tax Changes for Small Businesses
  • Publication 4894, Affordable Care Act Tax Provisions and the IRS
  • Flyer on the adoption tax credit
  • Flyer on changes to health care plans, including FSAs.
  • Flyer on the small business health care tax credit for small employers: English | Spanish
  • 3 Simple Steps fact sheet for small employers
  • Small business health care tax credit scenarios for small employers
  • Health care postcard notice for small employers

Tax Tips

Videos

  • Tanning Tax Fitness Center Exception: English | ASL

Podcasts

Webinars

Legal Guidance

Announcements

Notices

  • Notice 2014-24, Health Insurance Providers Fee; Procedural and Administrative Guidance
  • Notice 2014-23, Eligibility for Premium Tax Credit for Victims of Domestic Abuse
  • Notice 2014-10, Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage
  • Notice 2014-2, Reliance on Proposed Regulations for Tax-exempt Hospitals
  • Notice 2014-3, Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r)
  • Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
  • Notice 2013-76, Health Insurance Providers Fee; Procedural and Administrative Guidance
  • Notice 2013-71, Modification of “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria Plans
  • Notice 2013-54, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
  • Notice 2013-57, Preventive health services required under Public Health Service Act section 2713 and preventive care for purposes of Health Savings Accounts
  • Notice 2013-51, Branded Prescription Drug Fee; Guidance for the 2014 Fee Year
  • Notice 2013-45, Transition Relief for 2014 Under §§ 6055 (§ 6055 Information Reporting), 6056 (§ 6056 Information Reporting) and 4 980H (Employer Shared Responsibility Provisions)
  • Notice 2013-42, Transition Relief for Employees and Related Individuals Eligible to Enroll in Eligible Employer-Sponsored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014
  • Notice-2013-41, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit
  • Notice 2012-77, Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit Penalties
  • Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708
  • Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)
  • Notice Requesting Information Regarding Stop Loss Insurance
  • Notice 2012-40, Health flexible spending arrangements not subject to $2,500 limit on salary reduction contributions for plan years beginning before 2013 and comments requested on potential modification of use-or-lose rule.
  • Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans
  • Notice 2012-32, Request for Comments on Reporting of Health Insurance Coverage
  • Notice 2012-31, Minimum Value of an Employer-Sponsored Health Plan
  • Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting Periods
  • Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
  • Notice 2012-4, Certain Filing Changes for Tax-Exempt Organizations
  • Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee Year
  • Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
  • Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service Act
  • Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals
  • Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug Fee
  • Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H)
  • Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors
  • Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
  • Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue Code
  • Notice 2011-20, which solicits written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the Medicare shared savings program (MSSP) through an accountable care organization (ACO).
  • Notice 2011-5, Section 105: Amounts Received under Accident and Health Plans; Section 106: Contributions by Employers to Accident and Health Plans; Section 125: Cafeteria Plans
  • Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 Applies
  • Notice 2011-2, Guidance on the Application of Section 162(m)(6)
  • Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans
  • Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical Devices
  • Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • Notice 2010-79, Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2010-71, Branded Prescription Drug Sales
  • Notice 2010-69, Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under § 6051(a)(14)
  • Notice 2010-66, Interim Guidance on the Adoption Credit.
  • Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
  • Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
  • Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property (Note: The amendments referenced in this notice were repealed in April 2011.)
  • Notice 2010-45, Qualifying Therapeutic Discovery Project Credit
  • Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals
  • Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27
  • Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits
  • Notice of Availability of Interim Procedures for Federal External Review and Model Notices Relating to Internal Claims and Appeals and External Review Under the Patient Protection and Affordable Care Act
  • Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act Regulations

Regulations

  • REG-141036–13, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
  • REG-143172-13, Amendments to Excepted Benefits
  • REG-130843-13, Net Investment Income Tax
  • REG-136630-12, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
  • REG-132455-11, Information Reporting of Minimum Essential Coverage
  • REG-113792-13, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • REG-115300-13, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return.
  • REG-120391-10 (TD 9624), NPRM on Coverage of Certain Preventive Services under the ACA
  • REG-140789-12, Information Reporting for Affordable Insurance Exchanges
  • REG-126633-12, Computation of, and Rules Relating to, Medical Loss Ratio
  • REG-125398-12, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit
  • REG-106499-12, Community Health Needs Assessments for Charitable Hospitals
  • REG-106796-12, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
  • REG-122706-12, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
  • REG-118315-12, Health Insurance Providers Fee; Notice of proposed rulemaking and notice of public hearing
  • REG-148500-12, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
  • REG-138006-12, Shared Responsibility for Employers Regarding Health Coverage
  • REG-130507-11, Net Investment Income
  • REG-130074-11, Rules Relating to Additional Medicare Tax
  • REG-122707-12, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
  • REG-130266-11, Additional Requirements for Charitable Hospitals
  • REG-119632-11, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
  • REG-136008-11, Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
  • REG-120391-10, ANPRM requesting comments on alternative ways to meet preventive services requirements by religious organization that objects to the coverage of contraceptive services for religious reasons.
  • REG-125592-10 (TD 9532), Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act — NPRM for Amendment
  • REG-135071-11, Application for Recognition as a 501(c)(29) Organization
  • REG-113770-10, Taxable Medical Devices
  • REG-140038-10, Disclosures of the Summary of Benefits and Coverage and the Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
  • REG-131491-10, Health Insurance Premium Tax Credit
  • REG-112805-10 (TD 9544), Branded Prescriptions Drug Fee
  • REG-120391-10 (TD 9541), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act - NPRM for Amendment
  • REG-118412-10 (TD 9506), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act - NPRM for Amendment
  • REG-125592-10 (TD 9494), Appeals Regulations under the Public Health Services Act section 2719
  • REG-120391-10 (TD 9493), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act
  • REG-120399-10 (TD 9491), Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
  • REG-118412-10 (TD 9489), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • REG-112841-10 (TD 9486), Indoor Tanning Services, Cosmetic Services; Excise Taxes
  • REG-114494-10 (TD 9482), Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26

Revenue Procedures

  • Revenue Procedure 2012-11 sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).
  • Revenue Procedure 2011-52, Administrative, Procedural, and Miscellaneous. Section 3, Adoption credit
  • Revenue Procedure 2011-24 establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs.
  • Revenue Procedure 2010-35 modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009-50, 2009-45 I.R.B. 617, to reflect the statutory amendments to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.
  • Revenue Procedure 2010-31 provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.

Revenue Rulings

Treasury Decisions (TD)

  • TD 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
  • TD 9660, Information Reporting of Minimum Essential Coverage
  • TD 9656, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
  • TD 9655, Shared Responsibility for Employers Regarding Health Coverage
  • TD 9651, Computation of, and Rules Relating to, Medical Loss Ratio
  • TD 9645, Rules Relating to Additional Medicare Tax
  • TD 9644, Net Investment Income Tax
  • TD 9643, Health Insurance Providers Fee
  • TD 9632, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
  • TD 9629, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
  • TD 9628, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
  • TD 9624, Final Regulations on Coverage of Certain Preventive Services under the ACA
  • TD 9621, Final Regulations on Indoor Tanning Services; Excise Taxes
  • TD 9620, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
  • TD 9611, Final regulations providing guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit.
  • TD 9604, Taxable Medical Devices
  • TD 9602, Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund
  • TD 9590, Health Insurance Premium Tax Credit
  • TD 9578, Final Regulations Authorizing the Exemption of Group Health Plans and Group Health Insurance Coverage Sponsored by Certain Religious Employers from Having to Cover Certain Preventive Health Services under Provisions of the Patient Protection and Affordable Care Act
  • TD 9574, Application for Recognition as a 501(c)(29) Organization
  • TD 9575, Summary of Benefits and Coverage and Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
  • TD 9544, Branded Prescription Drug Fee
  • TD 9541, Amendment to Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act
  • TD 9532, Amendment to Interim Final Regulations Implementing the Requirements Regarding Internal Claims and Appeals and External Review Processes for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets
  • TD 9506, Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • TD 9494, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act
  • TD 9493, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
  • TD 9491, Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
  • TD 9489, Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • TD 9486, Final and Temporary Regulations for Indoor Tanning Services; Cosmetic Services; Excise Taxes
  • TD 9482, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act

Related Items:

Page Last Reviewed or Updated: 28-Mar-2014

 

The Tax Deductions

Tax deductions Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Tax deductions F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. Tax deductions T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications