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2008 1040x

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2008 1040x

2008 1040x Publication 970 - Additional Material Table of Contents AppendicesAppendix A. 2008 1040x Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. 2008 1040x Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. 2008 1040x Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. 2008 1040x It is intended only as a guide. 2008 1040x Look in this publication for more complete information. 2008 1040x   Appendix A. 2008 1040x Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). 2008 1040x Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. 2008 1040x Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. 2008 1040x Sean enrolled as a full-time graduate student in August 2013 at California State College. 2008 1040x He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. 2008 1040x His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. 2008 1040x Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. 2008 1040x In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. 2008 1040x California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. 2008 1040x California State College reports amounts billed in 2013 instead of amounts paid during 2013. 2008 1040x In completing Form 8863, the Joneses use the amounts they paid. 2008 1040x Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. 2008 1040x Dave and Valerie figure their education credits by completing Form 8863. 2008 1040x They begin Form 8863 on page 2 before completing Part I on page 1. 2008 1040x Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. 2008 1040x The Joneses decide to complete Part III for Carey first, as shown later. 2008 1040x They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. 2008 1040x The Joneses complete a separate Part III for their son Sean. 2008 1040x They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. 2008 1040x They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. 2008 1040x Once they have completed Part III for each student, they figure their credits. 2008 1040x The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. 2008 1040x They enter the amount from line 8, $1,000, on line 66 of their Form 1040. 2008 1040x The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). 2008 1040x They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. 2008 1040x They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. 2008 1040x The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. 2008 1040x The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. 2008 1040x They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. 2008 1040x This image is too large to be displayed in the current screen. 2008 1040x Please click the link to view the image. 2008 1040x Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 2008 1040x Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. 2008 1040x Less adjustments:     a. 2008 1040x Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 2008 1040x Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 2008 1040x Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 2008 1040x Total adjustments (add lines 2a, 2b, and 2c) 0 4. 2008 1040x Adjusted qualified education expenses. 2008 1040x Subtract line 3 from line 1. 2008 1040x If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. 2008 1040x Please click the link to view the image. 2008 1040x Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 2008 1040x Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. 2008 1040x Less adjustments:     a. 2008 1040x Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 2008 1040x Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 2008 1040x Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 2008 1040x Total adjustments (add lines 2a, 2b, and 2c) 0 4. 2008 1040x Adjusted qualified education expenses. 2008 1040x Subtract line 3 from line 1. 2008 1040x If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. 2008 1040x Enter the amount from Form 8863, line 18 1. 2008 1040x 1,190 2. 2008 1040x Enter the amount from Form 8863, line 9 2. 2008 1040x 1,500 3. 2008 1040x Add lines 1 and 2 3. 2008 1040x 2,690 4. 2008 1040x Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. 2008 1040x 1,000 5. 2008 1040x Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. 2008 1040x 0 6. 2008 1040x Subtract line 5 from line 4 6. 2008 1040x 1,000 7. 2008 1040x   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. 2008 1040x 1,000 This image is too large to be displayed in the current screen. 2008 1040x Please click the link to view the image. 2008 1040x Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. 2008 1040x Please click the link to view the image. 2008 1040x Carey Jones page 2 This image is too large to be displayed in the current screen. 2008 1040x Please click the link to view the image. 2008 1040x Filled-in Form 8863 Jones page 2 Appendix B. 2008 1040x Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. 2008 1040x See the text for definitions and details. 2008 1040x Do not rely on this chart alone. 2008 1040x    Caution:You generally cannot claim more than one benefit for the same education expense. 2008 1040x   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. 2008 1040x    40% of the credit may be refundable (limited to $1,000 per student). 2008 1040x Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. 2008 1040x , that must be paid to the educational institution, etc. 2008 1040x , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. 2008 1040x   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. 2008 1040x Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. 2008 1040x For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. 2008 1040x For each term listed below that has more than one definition, the definition for each education benefit is listed. 2008 1040x Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 2008 1040x If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 2008 1040x Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. 2008 1040x They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. 2008 1040x For information on a specific benefit, see the appropriate chapter in this publication. 2008 1040x Candidate for a degree:   A student who meets either of the following requirements. 2008 1040x Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 2008 1040x Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. 2008 1040x Eligible educational institution:    American opportunity credit. 2008 1040x Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 2008 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2008 1040x Coverdell education savings account (ESA). 2008 1040x Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 2008 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2008 1040x Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. 2008 1040x Education savings bond program. 2008 1040x Same as American opportunity credit in this category. 2008 1040x IRA, early distributions from. 2008 1040x Same as American opportunity credit in this category. 2008 1040x Lifetime learning credit. 2008 1040x Same as American opportunity credit in this category. 2008 1040x Qualified tuition program (QTP). 2008 1040x Same as American opportunity credit in this category. 2008 1040x Scholarships and fellowships. 2008 1040x An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2008 1040x Student loan, cancellation of. 2008 1040x Same as Scholarships and fellowships in this category. 2008 1040x Student loan interest deduction. 2008 1040x Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 2008 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2008 1040x Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. 2008 1040x Tuition and fees deduction. 2008 1040x Same as American opportunity credit in this category. 2008 1040x Eligible student:    American opportunity credit. 2008 1040x A student who meets all of the following requirements for the tax year for which the credit is being determined. 2008 1040x Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. 2008 1040x Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). 2008 1040x For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. 2008 1040x Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. 2008 1040x Lifetime learning credit. 2008 1040x A student who is enrolled in one or more courses at an eligible educational institution. 2008 1040x Student loan interest deduction. 2008 1040x A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. 2008 1040x Tuition and fees deduction. 2008 1040x A student who is enrolled in one or more courses at an eligible educational institution. 2008 1040x Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. 2008 1040x Modified adjusted gross income (MAGI):    American opportunity credit. 2008 1040x Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2008 1040x Coverdell education savings account (ESA). 2008 1040x Same as American opportunity credit in this category. 2008 1040x Education savings bond program. 2008 1040x Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 2008 1040x Lifetime learning credit. 2008 1040x Same as American opportunity credit in this category. 2008 1040x Student loan interest deduction. 2008 1040x Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2008 1040x Tuition and fees deduction. 2008 1040x Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2008 1040x Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. 2008 1040x Qualified education expenses:   See pertinent chapter for specific items. 2008 1040x    American opportunity credit. 2008 1040x Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. 2008 1040x Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. 2008 1040x Does not include expenses for room and board. 2008 1040x Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. 2008 1040x Coverdell education savings account (ESA). 2008 1040x Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. 2008 1040x Many specialized expenses included for K–12. 2008 1040x Also includes expenses for special needs services and contribution to qualified tuition program (QTP). 2008 1040x Education savings bond program. 2008 1040x Tuition and fees required to enroll at or attend an eligible educational institution. 2008 1040x Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). 2008 1040x Does not include expenses for room and board. 2008 1040x Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 2008 1040x IRA, early distributions from. 2008 1040x Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 2008 1040x Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 2008 1040x Lifetime learning credit. 2008 1040x Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2008 1040x Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2008 1040x Does not include expenses for room and board. 2008 1040x Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. 2008 1040x Qualified tuition program (QTP). 2008 1040x Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 2008 1040x Includes expenses for special needs services and computer access. 2008 1040x Scholarships and fellowships. 2008 1040x 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. 2008 1040x Course-related items must be required of all students in the course of instruction. 2008 1040x Student loan interest deduction. 2008 1040x Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). 2008 1040x Tuition and fees deduction. 2008 1040x Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2008 1040x Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2008 1040x Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. 2008 1040x To include as tax on your current year's return an amount allowed as a credit in a prior year. 2008 1040x Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. 2008 1040x Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. 2008 1040x Prev  Up  Next   Home   More Online Publications
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IRS Implements Changes to ITIN Application Requirement

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Effective January 1, 2013, the IRS implemented new procedures for issuing new Individual Taxpayer Identification Numbers (ITINs). Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number.

Specifically, the new procedures apply to most applicants submitting Forms W-7, Application for IRS Individual Taxpayer Identification Number. ITINs for individuals in these categories generally are issued during the tax filing season with the submission of a Form 1040, U.S. Individual Income Tax Return.

Questions and Answers

Some Applicants Not Impacted By Changes

Some categories of applicants are not impacted by these changes:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box e on Form W-7 and dependents use box d). Exceptions to the new document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent’s U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes a and h on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

The October 2, 2012 procedures put into place for the following groups will remain in effect:

  • Student and Exchange Visitor Program (SEVP) participants. SEVP participants already provide documentation to the Department of Homeland Security under the requirements of that program. Individuals studying under the SEVP will be required to apply through a university, college or other SEVP-approved institution. These are individuals admitted to the U.S. under an F, J or M visa who receive taxable scholarship, fellowship or other grants reportable by the school on Form W-2 or Form 1042-S. These procedures cover applications for the primary applicant, their spouse and dependents.
  • Non-citizens with approved Tax Year 2011 extensions to file their tax returns. These are noncitizens who requested an extension of time to file a 2011 federal income tax return for resident and nonresident aliens and choose to not submit originals documents or copies.
Page Last Reviewed or Updated: 12-Dec-2013

The 2008 1040x

2008 1040x It is tax season again! Figuring out and filing your tax forms can be intimidating – but there is help. 2008 1040x Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. 2008 1040x The information below will help you determine your residency status, find the correct forms you need and give you other information you want to get started. 2008 1040x