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2010 Irs Forms

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2010 Irs Forms

2010 irs forms 9. 2010 irs forms   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 2010 irs forms This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 2010 irs forms The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 2010 irs forms See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 2010 irs forms However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 2010 irs forms You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 2010 irs forms Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 2010 irs forms If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 2010 irs forms Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 2010 irs forms Qualified education expenses. 2010 irs forms   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2010 irs forms They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 2010 irs forms   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 2010 irs forms   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 2010 irs forms The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 2010 irs forms The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2010 irs forms You will need to contact the eligible educational institution for qualified room and board costs. 2010 irs forms Eligible educational institution. 2010 irs forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2010 irs forms S. 2010 irs forms Department of Education. 2010 irs forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2010 irs forms The educational institution should be able to tell you if it is an eligible educational institution. 2010 irs forms   Certain educational institutions located outside the United States also participate in the U. 2010 irs forms S. 2010 irs forms Department of Education's Federal Student Aid (FSA) programs. 2010 irs forms Half-time student. 2010 irs forms   A student is enrolled “at least half-time” if he or she 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. 2010 irs forms Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 2010 irs forms You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2010 irs forms Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 2010 irs forms If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 2010 irs forms Example 1. 2010 irs forms In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 2010 irs forms She paid $5,800 of qualified education expenses from the following sources. 2010 irs forms   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 2010 irs forms   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 2010 irs forms However, she must include the $500 taxable earnings in her gross income subject to income tax. 2010 irs forms Example 2. 2010 irs forms Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 2010 irs forms This must be included in her income subject to income tax. 2010 irs forms The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 2010 irs forms Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 2010 irs forms She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 2010 irs forms Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2010 irs forms The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 2010 irs forms If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 2010 irs forms Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 2010 irs forms See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 2010 irs forms There are many other situations in which Form 5329 is required. 2010 irs forms If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 2010 irs forms Prev  Up  Next   Home   More Online Publications
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The 2010 Irs Forms

2010 irs forms Index A Absence, temporary, Temporary absences. 2010 irs forms Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2010 irs forms , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2010 irs forms No exemption for spouse, Alimony paid. 2010 irs forms Annual exclusion, gift tax, Annual exclusion. 2010 irs forms Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2010 irs forms Considered unmarried, Unmarried persons. 2010 irs forms Archer MSA, Archer medical savings account (MSA). 2010 irs forms Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2010 irs forms Benefits paid under QDROs, Benefits paid to a child or other dependent. 2010 irs forms , Benefits paid to a spouse or former spouse. 2010 irs forms Birth of dependent, Death or birth. 2010 irs forms C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2010 irs forms Child support Alimony, difference from, Child support. 2010 irs forms Clearly associated with contingency, Clearly associated with a contingency. 2010 irs forms Contingency relating to child, Contingency relating to your child. 2010 irs forms Payment specifically designated as, Specifically designated as child support. 2010 irs forms Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2010 irs forms Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2010 irs forms Claiming parent, when child is head of household, Special rule for parent. 2010 irs forms Custody of, Custodial parent and noncustodial parent. 2010 irs forms Death of child Head of household, qualifying person to file as, Death or birth. 2010 irs forms Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2010 irs forms States, Community property states. 2010 irs forms Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2010 irs forms Nondeductible expenses, Nondeductible expenses. 2010 irs forms Custody of child, Custodial parent and noncustodial parent. 2010 irs forms D Death of dependent, Death or birth. 2010 irs forms Death of recipient spouse. 2010 irs forms , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2010 irs forms Deductions Alimony paid, Deducting alimony paid. 2010 irs forms Alimony recapture, Deducting the recapture. 2010 irs forms Limits on IRAs, IRA contribution and deduction limits. 2010 irs forms Marital, Marital deduction. 2010 irs forms Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2010 irs forms Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2010 irs forms Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2010 irs forms Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2010 irs forms Invalid, Invalid decree. 2010 irs forms Unmarried persons, Unmarried persons. 2010 irs forms Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2010 irs forms Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2010 irs forms Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2010 irs forms Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2010 irs forms Filing status, Filing Status, More information. 2010 irs forms Head of household, Requirements. 2010 irs forms Form 1040 Deducting alimony paid, Deducting alimony paid. 2010 irs forms Reporting alimony received, Reporting alimony received. 2010 irs forms Form 1040X Annulment, decree of, Unmarried persons. 2010 irs forms Form 8332 Release of exemption to noncustodial parent, Written declaration. 2010 irs forms Form 8379 Injured spouse, Injured spouse. 2010 irs forms Form 8857 Innocent spouse relief, Relief from joint liability. 2010 irs forms Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2010 irs forms Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2010 irs forms , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2010 irs forms Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2010 irs forms Expenses for, as alimony (Table 4), Table 4. 2010 irs forms Expenses for a Jointly-Owned Home Sale of, Sale of home. 2010 irs forms HSAs (Health savings accounts), Health savings account (HSA). 2010 irs forms I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2010 irs forms Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2010 irs forms Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2010 irs forms Innocent spouse relief, Relief from joint liability. 2010 irs forms Insurance premiums, Life insurance premiums. 2010 irs forms Invalid decree, Invalid decree. 2010 irs forms IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2010 irs forms Itemized deductions on separate returns, Itemized deductions. 2010 irs forms ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2010 irs forms Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2010 irs forms Change to separate return, Separate returns after joint return. 2010 irs forms Divorced taxpayers, Divorced taxpayers. 2010 irs forms Exemption for spouse, Joint return. 2010 irs forms Joint and individual liability, Joint and individual liability. 2010 irs forms Relief from joint liability, Relief from joint liability. 2010 irs forms Signing, Signing a joint return. 2010 irs forms Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2010 irs forms Expenses for, as alimony (Table 4), Table 4. 2010 irs forms Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2010 irs forms K Kidnapped child Head of household status and, Kidnapped child. 2010 irs forms L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2010 irs forms M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2010 irs forms Married persons, Married persons. 2010 irs forms Medical savings accounts (MSAs), Archer medical savings account (MSA). 2010 irs forms Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2010 irs forms MSAs (Medical savings accounts), Archer medical savings account (MSA). 2010 irs forms N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2010 irs forms Nonresident aliens Joint returns, Nonresident alien. 2010 irs forms Withholding, Withholding on nonresident aliens. 2010 irs forms P Parent Head of household, claim for, Special rule for parent. 2010 irs forms Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2010 irs forms Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2010 irs forms , Benefits paid to a spouse or former spouse. 2010 irs forms Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2010 irs forms Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2010 irs forms Table 2, Table 2. 2010 irs forms Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2010 irs forms Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2010 irs forms Spouse's debts, applied to, Tax refund applied to spouse's debts. 2010 irs forms Release of exemption to noncustodial parent, Written declaration. 2010 irs forms Revocation, Revocation of release of claim to an exemption. 2010 irs forms Relief from joint liability, Reminders, Relief from joint liability. 2010 irs forms Relief from separate return liability Community income, Relief from liability arising from community property law. 2010 irs forms Reporting requirements Alimony received, Reporting alimony received. 2010 irs forms Returns Amended return required, Unmarried persons. 2010 irs forms Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2010 irs forms S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2010 irs forms Separate maintenance decrees, Unmarried persons. 2010 irs forms , Divorce or separation instrument. 2010 irs forms , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2010 irs forms Community or separate income, Community or separate income. 2010 irs forms Exemption for spouse, Separate return. 2010 irs forms Itemized deductions, Itemized deductions. 2010 irs forms Relief from liability, Relief from liability arising from community property law. 2010 irs forms Separate liability, Separate liability. 2010 irs forms Tax consequences, Separate returns may give you a higher tax. 2010 irs forms Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2010 irs forms Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2010 irs forms Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2010 irs forms Spouse Defined for purposes of alimony, Spouse or former spouse. 2010 irs forms Refund applied to debts, Tax refund applied to spouse's debts. 2010 irs forms Statute of limitations Amended return, Unmarried persons. 2010 irs forms Injured spouse allocation, Injured spouse. 2010 irs forms T Tables and figures Exemption for dependents (Table 3), Table 3. 2010 irs forms Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2010 irs forms Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2010 irs forms Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2010 irs forms Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2010 irs forms Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2010 irs forms Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2010 irs forms Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2010 irs forms , Payments to a third party. 2010 irs forms Property settlements, transfers to, Transfers to third parties. 2010 irs forms Tiebreaker rules, Tiebreaker rules. 2010 irs forms TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2010 irs forms Unmarried persons, Unmarried persons. 2010 irs forms W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2010 irs forms Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2010 irs forms Prev  Up     Home   More Online Publications