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2011 Tax Forms 1040ez

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2011 Tax Forms 1040ez

2011 tax forms 1040ez 19. 2011 tax forms 1040ez   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. 2011 tax forms 1040ez This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. 2011 tax forms 1040ez Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. 2011 tax forms 1040ez However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. 2011 tax forms 1040ez For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. 2011 tax forms 1040ez This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. 2011 tax forms 1040ez Table 19-1 summarizes the features of the student loan interest deduction. 2011 tax forms 1040ez Table 19-1. 2011 tax forms 1040ez Student Loan Interest Deduction at a Glance Do not rely on this table alone. 2011 tax forms 1040ez Refer to the text for more details. 2011 tax forms 1040ez Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. 2011 tax forms 1040ez Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. 2011 tax forms 1040ez Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. 2011 tax forms 1040ez Time limit on deduction You can deduct interest paid during the remaining period of your student loan. 2011 tax forms 1040ez Phaseout The amount of your deduction depends on your income level. 2011 tax forms 1040ez Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. 2011 tax forms 1040ez It includes both required and voluntary interest payments. 2011 tax forms 1040ez Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. 2011 tax forms 1040ez Loans from the following sources are not qualified student loans. 2011 tax forms 1040ez A related person. 2011 tax forms 1040ez A qualified employer plan. 2011 tax forms 1040ez Exceptions. 2011 tax forms 1040ez   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. 2011 tax forms 1040ez An individual can be your dependent even if you are the dependent of another taxpayer. 2011 tax forms 1040ez An individual can be your dependent even if the individual files a joint return with a spouse. 2011 tax forms 1040ez An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). 2011 tax forms 1040ez    Reasonable period of time. 2011 tax forms 1040ez   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. 2011 tax forms 1040ez   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. 2011 tax forms 1040ez The expenses relate to a specific academic period. 2011 tax forms 1040ez The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. 2011 tax forms 1040ez   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. 2011 tax forms 1040ez Academic period. 2011 tax forms 1040ez   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 2011 tax forms 1040ez In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 2011 tax forms 1040ez Eligible student. 2011 tax forms 1040ez   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. 2011 tax forms 1040ez Enrolled at least half-time. 2011 tax forms 1040ez   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. 2011 tax forms 1040ez   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. 2011 tax forms 1040ez However, the standard may not be lower than any of those established by the U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Department of Education under the Higher Education Act of 1965. 2011 tax forms 1040ez Related person. 2011 tax forms 1040ez   You cannot deduct interest on a loan you get from a related person. 2011 tax forms 1040ez Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. 2011 tax forms 1040ez ), Your lineal descendants (children, grandchildren, etc. 2011 tax forms 1040ez ), and Certain corporations, partnerships, trusts, and exempt organizations. 2011 tax forms 1040ez Qualified employer plan. 2011 tax forms 1040ez   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. 2011 tax forms 1040ez Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. 2011 tax forms 1040ez They include amounts paid for the following items. 2011 tax forms 1040ez Tuition and fees. 2011 tax forms 1040ez Room and board. 2011 tax forms 1040ez Books, supplies, and equipment. 2011 tax forms 1040ez Other necessary expenses (such as transportation). 2011 tax forms 1040ez The cost of room and board qualifies only to the extent that it is not more than: 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, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2011 tax forms 1040ez Eligible educational institution. 2011 tax forms 1040ez   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. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Department of Education. 2011 tax forms 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 tax forms 1040ez   Certain educational institutions located outside the United States also participate in the U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Department of Education's Federal Student Aid (FSA) programs. 2011 tax forms 1040ez   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting 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. 2011 tax forms 1040ez   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. 2011 tax forms 1040ez The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. 2011 tax forms 1040ez    The educational institution should be able to tell you if it is an eligible educational institution. 2011 tax forms 1040ez Adjustments to qualified education expenses. 2011 tax forms 1040ez   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). 2011 tax forms 1040ez See chapter 4 of Publication 970 for details. 2011 tax forms 1040ez Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. 2011 tax forms 1040ez Loan origination fee. 2011 tax forms 1040ez   In general, this is a one-time fee charged by the lender when a loan is made. 2011 tax forms 1040ez To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. 2011 tax forms 1040ez A loan origination fee treated as interest accrues over the life of the loan. 2011 tax forms 1040ez Capitalized interest. 2011 tax forms 1040ez    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. 2011 tax forms 1040ez Interest on revolving lines of credit. 2011 tax forms 1040ez   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. 2011 tax forms 1040ez See Qualified Education Expenses , earlier. 2011 tax forms 1040ez Interest on refinanced student loans. 2011 tax forms 1040ez   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. 2011 tax forms 1040ez If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. 2011 tax forms 1040ez Voluntary interest payments. 2011 tax forms 1040ez   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. 2011 tax forms 1040ez Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. 2011 tax forms 1040ez Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. 2011 tax forms 1040ez Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. 2011 tax forms 1040ez Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. 2011 tax forms 1040ez For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. 2011 tax forms 1040ez Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. 2011 tax forms 1040ez Your filing status is any filing status except married filing separately. 2011 tax forms 1040ez No one else is claiming an exemption for you on his or her tax return. 2011 tax forms 1040ez You are legally obligated to pay interest on a qualified student loan. 2011 tax forms 1040ez You paid interest on a qualified student loan. 2011 tax forms 1040ez Interest paid by others. 2011 tax forms 1040ez   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. 2011 tax forms 1040ez See chapter 4 of Publication 970 for more information. 2011 tax forms 1040ez No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). 2011 tax forms 1040ez How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. 2011 tax forms 1040ez However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). 2011 tax forms 1040ez You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). 2011 tax forms 1040ez For details on figuring your MAGI, see chapter 4 of Publication 970. 2011 tax forms 1040ez How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. 2011 tax forms 1040ez However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. 2011 tax forms 1040ez To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. 2011 tax forms 1040ez Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. 2011 tax forms 1040ez For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. 2011 tax forms 1040ez Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. 2011 tax forms 1040ez However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. 2011 tax forms 1040ez For information on allocating payments between interest and principal, see chapter 4 of Publication 970. 2011 tax forms 1040ez To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. 2011 tax forms 1040ez Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). 2011 tax forms 1040ez You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. 2011 tax forms 1040ez The qualified expenses must be for higher education, as explained later under What Expenses Qualify . 2011 tax forms 1040ez The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 2011 tax forms 1040ez Table 19-2 summarizes the features of the tuition and fees deduction. 2011 tax forms 1040ez You may be able to take a credit for your education expenses instead of a deduction. 2011 tax forms 1040ez You can choose the one that will give you the lower tax. 2011 tax forms 1040ez See chapter 35, Education Credits, for details about the credits. 2011 tax forms 1040ez Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 2011 tax forms 1040ez Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 2011 tax forms 1040ez You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. 2011 tax forms 1040ez You paid the education expenses for an eligible student. 2011 tax forms 1040ez The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. 2011 tax forms 1040ez Qualified education expenses are defined under What Expenses Qualify . 2011 tax forms 1040ez Eligible students are defined later under Who Is an Eligible Student . 2011 tax forms 1040ez Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 2011 tax forms 1040ez Your filing status is married filing separately. 2011 tax forms 1040ez Another person can claim an exemption for you as a dependent on his or her tax return. 2011 tax forms 1040ez You cannot take the deduction even if the other person does not actually claim that exemption. 2011 tax forms 1040ez Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 2011 tax forms 1040ez You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. 2011 tax forms 1040ez More information on nonresident aliens can be found in Publication 519, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Tax Guide for Aliens. 2011 tax forms 1040ez You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. 2011 tax forms 1040ez However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. 2011 tax forms 1040ez Table 19-2. 2011 tax forms 1040ez Tuition and Fees Deduction at a Glance Do not rely on this table alone. 2011 tax forms 1040ez Refer to the text for more details. 2011 tax forms 1040ez Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. 2011 tax forms 1040ez Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. 2011 tax forms 1040ez For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. 2011 tax forms 1040ez What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. 2011 tax forms 1040ez What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. 2011 tax forms 1040ez Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. 2011 tax forms 1040ez Payments with borrowed funds. 2011 tax forms 1040ez   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 2011 tax forms 1040ez Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. 2011 tax forms 1040ez Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 2011 tax forms 1040ez Student withdraws from class(es). 2011 tax forms 1040ez   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 2011 tax forms 1040ez Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2011 tax forms 1040ez Eligible educational institution. 2011 tax forms 1040ez   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. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Department of Education. 2011 tax forms 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 tax forms 1040ez The educational institution should be able to tell you if it is an eligible educational institution. 2011 tax forms 1040ez   Certain educational institutions located outside the United States also participate in the U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Department of Education's Federal Student Aid (FSA) programs. 2011 tax forms 1040ez Academic period. 2011 tax forms 1040ez    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. 2011 tax forms 1040ez If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. 2011 tax forms 1040ez Related expenses. 2011 tax forms 1040ez   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2011 tax forms 1040ez Prepaid expenses. 2011 tax forms 1040ez   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. 2011 tax forms 1040ez See Academic period, earlier. 2011 tax forms 1040ez For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. 2011 tax forms 1040ez    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. 2011 tax forms 1040ez No Double Benefit Allowed You cannot do any of the following. 2011 tax forms 1040ez Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 2011 tax forms 1040ez Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. 2011 tax forms 1040ez Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). 2011 tax forms 1040ez For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 2011 tax forms 1040ez See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. 2011 tax forms 1040ez Deduct qualified education expenses that have been paid with tax-free interest on U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez savings bonds (Form 8815). 2011 tax forms 1040ez See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 2011 tax forms 1040ez Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. 2011 tax forms 1040ez See Adjustments to qualified education expenses, later. 2011 tax forms 1040ez Adjustments to qualified education expenses. 2011 tax forms 1040ez   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 2011 tax forms 1040ez The result is the amount of adjusted qualified education expenses for each student. 2011 tax forms 1040ez Tax-free educational assistance. 2011 tax forms 1040ez   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. 2011 tax forms 1040ez See Academic period, earlier. 2011 tax forms 1040ez   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2011 tax forms 1040ez Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. 2011 tax forms 1040ez However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2011 tax forms 1040ez 970, chapter 1. 2011 tax forms 1040ez The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2011 tax forms 1040ez 970, chapter 1. 2011 tax forms 1040ez You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. 2011 tax forms 1040ez For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. 2011 tax forms 1040ez 970. 2011 tax forms 1040ez Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. 2011 tax forms 1040ez This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). 2011 tax forms 1040ez If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. 2011 tax forms 1040ez If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. 2011 tax forms 1040ez Refunds. 2011 tax forms 1040ez   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. 2011 tax forms 1040ez See chapter 6 of Pub. 2011 tax forms 1040ez 970 for more information. 2011 tax forms 1040ez Some tax-free educational assistance received after 2013 may be treated as a refund. 2011 tax forms 1040ez See Tax-free educational assistance, earlier. 2011 tax forms 1040ez Refunds received in 2013. 2011 tax forms 1040ez    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 2011 tax forms 1040ez Refunds received after 2013 but before your income tax return is filed. 2011 tax forms 1040ez   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. 2011 tax forms 1040ez Refunds received after 2013 and after your income tax return is filed. 2011 tax forms 1040ez   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. 2011 tax forms 1040ez See chapter 6 of Pub. 2011 tax forms 1040ez 970 for more information. 2011 tax forms 1040ez Coordination with Coverdell education savings accounts and qualified tuition programs. 2011 tax forms 1040ez    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). 2011 tax forms 1040ez For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 2011 tax forms 1040ez Amounts that do not reduce qualified education expenses. 2011 tax forms 1040ez   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2011 tax forms 1040ez   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. 2011 tax forms 1040ez The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. 2011 tax forms 1040ez The use of the money is not restricted. 2011 tax forms 1040ez Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. 2011 tax forms 1040ez This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 2011 tax forms 1040ez Sports, games, hobbies, and noncredit courses. 2011 tax forms 1040ez   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. 2011 tax forms 1040ez However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 2011 tax forms 1040ez Comprehensive or bundled fees. 2011 tax forms 1040ez   Some eligible educational institutions combine all of their fees for an academic period into one amount. 2011 tax forms 1040ez If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. 2011 tax forms 1040ez The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. 2011 tax forms 1040ez See How Do You Figure the Deduction , later, for more information about Form 1098-T. 2011 tax forms 1040ez Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). 2011 tax forms 1040ez Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. 2011 tax forms 1040ez Table 19-3 summarizes who can claim the deduction. 2011 tax forms 1040ez How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. 2011 tax forms 1040ez For details on figuring your MAGI, see chapter 6 of Publication 970. 2011 tax forms 1040ez How Do You Figure the Deduction Figure the deduction using Form 8917. 2011 tax forms 1040ez To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. 2011 tax forms 1040ez Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. 2011 tax forms 1040ez To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. 2011 tax forms 1040ez Table 19-3. 2011 tax forms 1040ez Who Can Claim a Dependent's Expenses Do not rely on this table alone. 2011 tax forms 1040ez See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. 2011 tax forms 1040ez IF your dependent is an eligible student and you. 2011 tax forms 1040ez . 2011 tax forms 1040ez . 2011 tax forms 1040ez AND. 2011 tax forms 1040ez . 2011 tax forms 1040ez . 2011 tax forms 1040ez THEN. 2011 tax forms 1040ez . 2011 tax forms 1040ez . 2011 tax forms 1040ez claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. 2011 tax forms 1040ez Your dependent cannot take a deduction. 2011 tax forms 1040ez claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 tax forms 1040ez do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 2011 tax forms 1040ez do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 tax forms 1040ez Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. 2011 tax forms 1040ez If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 2011 tax forms 1040ez However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. 2011 tax forms 1040ez You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. 2011 tax forms 1040ez Eligible educator. 2011 tax forms 1040ez   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. 2011 tax forms 1040ez Qualified expenses. 2011 tax forms 1040ez   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. 2011 tax forms 1040ez An ordinary expense is one that is common and accepted in your educational field. 2011 tax forms 1040ez A necessary expense is one that is helpful and appropriate for your profession as an educator. 2011 tax forms 1040ez An expense does not have to be required to be considered necessary. 2011 tax forms 1040ez   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. 2011 tax forms 1040ez   You must reduce your qualified expenses by the following amounts. 2011 tax forms 1040ez Excludable U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez series EE and I savings bond interest from Form 8815. 2011 tax forms 1040ez See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 2011 tax forms 1040ez Nontaxable qualified tuition program earnings or distributions. 2011 tax forms 1040ez See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. 2011 tax forms 1040ez Nontaxable distribution of earnings from a Coverdell education savings account. 2011 tax forms 1040ez See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. 2011 tax forms 1040ez Any reimbursements you received for these expenses that were not reported to you in box 1 of 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The 2011 Tax Forms 1040ez

2011 tax forms 1040ez Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. 2011 tax forms 1040ez , Students, teachers, and researchers. 2011 tax forms 1040ez A Accuracy-related penalties, Accuracy-related penalty. 2011 tax forms 1040ez Additional Medicare Tax, Additional Medicare Tax. 2011 tax forms 1040ez , Additional Medicare Tax. 2011 tax forms 1040ez Adoption credit Dual-status alien, Adoption credit. 2011 tax forms 1040ez Nonresident alien, Adoption credit. 2011 tax forms 1040ez Resident alien, Adoption credit. 2011 tax forms 1040ez Agricultural workers, Agricultural workers. 2011 tax forms 1040ez , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 2011 tax forms 1040ez Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez possessions. 2011 tax forms 1040ez , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. 2011 tax forms 1040ez Source rule, Pensions and Annuities Asset-use test, Asset-use test. 2011 tax forms 1040ez Assistance (see Tax help) Athletes, professional, Professional athletes. 2011 tax forms 1040ez Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. 2011 tax forms 1040ez Beneficiary of estate or trust, Beneficiary of an estate or trust. 2011 tax forms 1040ez Business expenses, ordinary and necessary, Ordinary and necessary business expenses. 2011 tax forms 1040ez Business operations, Business operations. 2011 tax forms 1040ez Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez , Trade or Business in the United States Business-activities test, Business-activities test. 2011 tax forms 1040ez C Canada Commuters, Regular commuters from Canada or Mexico. 2011 tax forms 1040ez Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2011 tax forms 1040ez Residents of, Residents of Mexico or Canada or U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals. 2011 tax forms 1040ez Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2011 tax forms 1040ez Withholding tax, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals or residents of Canada, Mexico, or South Korea. 2011 tax forms 1040ez Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. 2011 tax forms 1040ez Central withholding agreements, Central withholding agreements. 2011 tax forms 1040ez Charitable contributions, Charitable contributions. 2011 tax forms 1040ez Child and dependent care credit Dual-status alien, Child and dependent care credit. 2011 tax forms 1040ez Nonresident alien, Child and dependent care credit. 2011 tax forms 1040ez Resident alien, Child and dependent care credit. 2011 tax forms 1040ez Child tax credit Resident alien, Child tax credit. 2011 tax forms 1040ez , Child tax credit. 2011 tax forms 1040ez , Child tax credit. 2011 tax forms 1040ez Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. 2011 tax forms 1040ez Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. 2011 tax forms 1040ez Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. 2011 tax forms 1040ez Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. 2011 tax forms 1040ez Resident alien, Credit for the elderly or the disabled. 2011 tax forms 1040ez Credits against tax Child and dependent care credit, Child and dependent care credit. 2011 tax forms 1040ez , Child and dependent care credit. 2011 tax forms 1040ez Child tax credit, Child tax credit. 2011 tax forms 1040ez , Child tax credit. 2011 tax forms 1040ez , Child tax credit. 2011 tax forms 1040ez Credit for the elderly or the disabled, 6) Tax credits. 2011 tax forms 1040ez Dual-status alien, Credits Earned income credit, Earned income credit. 2011 tax forms 1040ez , 6) Tax credits. 2011 tax forms 1040ez Education credits, Education credits. 2011 tax forms 1040ez , Education credits. 2011 tax forms 1040ez , 6) Tax credits. 2011 tax forms 1040ez Excess social security tax withheld, Excess social security tax withheld. 2011 tax forms 1040ez Foreign tax credit, Foreign tax credit. 2011 tax forms 1040ez , Foreign tax credit. 2011 tax forms 1040ez Hope credit, Education credits. 2011 tax forms 1040ez , Education credits. 2011 tax forms 1040ez Lifetime learning credit, Education credits. 2011 tax forms 1040ez , Education credits. 2011 tax forms 1040ez Retirement savings contributions, Retirement savings contributions credit. 2011 tax forms 1040ez , Retirement savings contributions credit. 2011 tax forms 1040ez , Retirement savings contributions credit. 2011 tax forms 1040ez Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2011 tax forms 1040ez Tax withheld at source, Tax withheld at the source. 2011 tax forms 1040ez Tax withheld on partnership income, Tax withheld on partnership income. 2011 tax forms 1040ez Withholding from wages, Withholding from wages. 2011 tax forms 1040ez Crew members Alien status, Crew members. 2011 tax forms 1040ez Compensation, Crew members. 2011 tax forms 1040ez Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. 2011 tax forms 1040ez Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. 2011 tax forms 1040ez Depreciable property, Depreciable property. 2011 tax forms 1040ez Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. 2011 tax forms 1040ez Dividends, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. 2011 tax forms 1040ez Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. 2011 tax forms 1040ez Earned income credit, 6) Tax credits. 2011 tax forms 1040ez Education credit, 6) Tax credits. 2011 tax forms 1040ez Exemptions, 2) Exemptions. 2011 tax forms 1040ez Foreign tax credit, Foreign tax credit. 2011 tax forms 1040ez Forms to file, Forms To File Head of household. 2011 tax forms 1040ez , 3) Head of household. 2011 tax forms 1040ez Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. 2011 tax forms 1040ez Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. 2011 tax forms 1040ez Tax rates, 5) Tax rates. 2011 tax forms 1040ez When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. 2011 tax forms 1040ez Nonresident alien, Earned income credit. 2011 tax forms 1040ez Resident alien, Earned income credit. 2011 tax forms 1040ez Education credits Dual-status alien, 6) Tax credits. 2011 tax forms 1040ez Nonresident alien, Education credits. 2011 tax forms 1040ez Resident alien, Education credits. 2011 tax forms 1040ez Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. 2011 tax forms 1040ez Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. 2011 tax forms 1040ez Employees of international organizations, Employees of international organizations. 2011 tax forms 1040ez Employees, household, Household employees. 2011 tax forms 1040ez Employees, withholding exemption under tax treaty, Employees and independent contractors. 2011 tax forms 1040ez Employer identification number, Employer identification number (EIN). 2011 tax forms 1040ez Estate, beneficiary, Beneficiary of an estate or trust. 2011 tax forms 1040ez Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. 2011 tax forms 1040ez Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. 2011 tax forms 1040ez Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. 2011 tax forms 1040ez Compensation from a foreign employer, Students and exchange visitors. 2011 tax forms 1040ez Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. 2011 tax forms 1040ez Treaty income, Income affected by treaties. 2011 tax forms 1040ez , Treaty Income Exempt individual, Exempt individual. 2011 tax forms 1040ez Exemption from withholding Employees, Employees and independent contractors. 2011 tax forms 1040ez Independent contractors, Employees and independent contractors. 2011 tax forms 1040ez Students, teachers, and researchers, Students, teachers, and researchers. 2011 tax forms 1040ez Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. 2011 tax forms 1040ez Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals. 2011 tax forms 1040ez Residents of South Korea, Residents of South Korea. 2011 tax forms 1040ez U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals, Residents of Mexico or Canada or U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals. 2011 tax forms 1040ez Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2011 tax forms 1040ez Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. 2011 tax forms 1040ez Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2011 tax forms 1040ez Nonresident alien, Figuring Your Tax U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Virgin Islands, Aliens from the U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez Virgin Islands. 2011 tax forms 1040ez Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. 2011 tax forms 1040ez Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. 2011 tax forms 1040ez , Foreign employer. 2011 tax forms 1040ez Foreign government employees Alien status, Foreign government-related individuals. 2011 tax forms 1040ez Exempt from U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. 2011 tax forms 1040ez Foreign tax credit Dual-status alien, Foreign tax credit. 2011 tax forms 1040ez Nonresident alien, Foreign tax credit. 2011 tax forms 1040ez Resident alien, Foreign tax credit. 2011 tax forms 1040ez Forms, Form 8843. 2011 tax forms 1040ez 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. 2011 tax forms 1040ez , Foreign tax credit. 2011 tax forms 1040ez , Foreign tax credit. 2011 tax forms 1040ez 2063, Form 2063 2106, Deductible travel expenses. 2011 tax forms 1040ez 2210, Penalty for failure to pay estimated income tax. 2011 tax forms 1040ez 3903, Moving expenses. 2011 tax forms 1040ez 4563, Residents of American Samoa. 2011 tax forms 1040ez 4790 (see FinCEN 105) 6251, Alternative minimum tax. 2011 tax forms 1040ez 8233, Employees and independent contractors. 2011 tax forms 1040ez 8275, Disclosure statement. 2011 tax forms 1040ez 8288, Credit for tax withheld. 2011 tax forms 1040ez 8288-A, Credit for tax withheld. 2011 tax forms 1040ez 8288-B, Withholding certificates. 2011 tax forms 1040ez 8801, Credit for prior year minimum tax. 2011 tax forms 1040ez 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. 2011 tax forms 1040ez 8843, Form 8843. 2011 tax forms 1040ez 8854, Reporting requirements. 2011 tax forms 1040ez FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. 2011 tax forms 1040ez W-7, Individual taxpayer identification number (ITIN). 2011 tax forms 1040ez W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. 2011 tax forms 1040ez G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. 2011 tax forms 1040ez Resident alien, Head of household. 2011 tax forms 1040ez Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. 2011 tax forms 1040ez I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2011 tax forms 1040ez Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. 2011 tax forms 1040ez Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. 2011 tax forms 1040ez Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. 2011 tax forms 1040ez Exemptions for spouse and dependents, Students and business apprentices from India. 2011 tax forms 1040ez Standard deduction, Students and business apprentices from India. 2011 tax forms 1040ez Withholding allowances, Students and business apprentices from India. 2011 tax forms 1040ez Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2011 tax forms 1040ez Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2011 tax forms 1040ez Intangible property, Intangible property. 2011 tax forms 1040ez Interest Portfolio, Portfolio interest. 2011 tax forms 1040ez , Interest that does not qualify as portfolio interest. 2011 tax forms 1040ez Interest income Contingent, Contingent interest. 2011 tax forms 1040ez Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. 2011 tax forms 1040ez Exempt from U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. 2011 tax forms 1040ez Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. 2011 tax forms 1040ez K Korea, South Exemptions, Residents of South Korea. 2011 tax forms 1040ez , Exemptions Married filing separately, Married nonresident alien. 2011 tax forms 1040ez Qualifying widow filing status, Qualifying widow(er). 2011 tax forms 1040ez Withholding tax, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals or residents of Canada, Mexico, or South Korea. 2011 tax forms 1040ez L Last year of residency, Last Year of Residency Long-term U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez resident Defined, Long-term resident defined. 2011 tax forms 1040ez Expatriation tax, Long-term resident defined. 2011 tax forms 1040ez Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. 2011 tax forms 1040ez Of nonresident aliens, Losses. 2011 tax forms 1040ez Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. 2011 tax forms 1040ez Resident alien, Married filing jointly. 2011 tax forms 1040ez Medical condition, Medical condition. 2011 tax forms 1040ez Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. 2011 tax forms 1040ez Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2011 tax forms 1040ez Residents of, Residents of Mexico or Canada or U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals. 2011 tax forms 1040ez Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2011 tax forms 1040ez Withholding tax, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez nationals or residents of Canada, Mexico, or South Korea. 2011 tax forms 1040ez Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2011 tax forms 1040ez Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. 2011 tax forms 1040ez Multi-level marketing, Multi-level marketing. 2011 tax forms 1040ez , Multi-level marketing. 2011 tax forms 1040ez Municipal bonds, State and local government obligations. 2011 tax forms 1040ez N National of the United States, Qualifying widow(er). 2011 tax forms 1040ez , 5) Tax rates. 2011 tax forms 1040ez , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. 2011 tax forms 1040ez Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. 2011 tax forms 1040ez Business expenses, Ordinary and necessary business expenses. 2011 tax forms 1040ez Casualty and theft losses, Casualty and theft losses. 2011 tax forms 1040ez Charitable contributions, Charitable contributions. 2011 tax forms 1040ez Child care credit, Child and dependent care credit. 2011 tax forms 1040ez Credit for excess social security tax withheld, Excess social security tax withheld. 2011 tax forms 1040ez Credit for income tax withheld, Withholding from wages. 2011 tax forms 1040ez Credit for prior year minimum tax, Credit for prior year minimum tax. 2011 tax forms 1040ez Defined, Nonresident Aliens Earned income credit, Earned income credit. 2011 tax forms 1040ez Education credits, Education credits. 2011 tax forms 1040ez Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. 2011 tax forms 1040ez Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. 2011 tax forms 1040ez How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2011 tax forms 1040ez Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. 2011 tax forms 1040ez Losses, Losses. 2011 tax forms 1040ez Married filing jointly, Married nonresident alien. 2011 tax forms 1040ez Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2011 tax forms 1040ez Moving expenses, Moving expenses. 2011 tax forms 1040ez Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). 2011 tax forms 1040ez Standard deduction, Standard deduction. 2011 tax forms 1040ez State and local income taxes, State and local income taxes. 2011 tax forms 1040ez Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2011 tax forms 1040ez Tax withheld at source, Tax withheld at the source. 2011 tax forms 1040ez Travel expenses, Travel expenses. 2011 tax forms 1040ez Withholding from partnership income, Tax withheld on partnership income. 2011 tax forms 1040ez Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. 2011 tax forms 1040ez Registered, Obligations in registered form. 2011 tax forms 1040ez Original issue discount, Original issue discount (OID). 2011 tax forms 1040ez P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. 2011 tax forms 1040ez Payment against U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez tax, Payments Tax withheld at the source, Tax withheld at the source. 2011 tax forms 1040ez Withholding from wages, Tax Withheld Penalties, Penalties. 2011 tax forms 1040ez , Penalties Accuracy-related, Accuracy-related penalty. 2011 tax forms 1040ez Failure to file, Filing late. 2011 tax forms 1040ez Failure to pay, Paying tax late. 2011 tax forms 1040ez Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. 2011 tax forms 1040ez Fraud, Fraud. 2011 tax forms 1040ez Frivolous tax submission, Frivolous tax submission. 2011 tax forms 1040ez Negligence, Negligence or disregard. 2011 tax forms 1040ez Substantial understatement of income tax, Substantial understatement of income tax. 2011 tax forms 1040ez Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. 2011 tax forms 1040ez Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. 2011 tax forms 1040ez Pensions, Pensions. 2011 tax forms 1040ez Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. 2011 tax forms 1040ez Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. 2011 tax forms 1040ez , Interest that does not qualify as portfolio interest. 2011 tax forms 1040ez Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. 2011 tax forms 1040ez Property Depreciable, Depreciable property. 2011 tax forms 1040ez Intangible, Intangible property. 2011 tax forms 1040ez Inventory, Inventory property. 2011 tax forms 1040ez Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. 2011 tax forms 1040ez Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez possessions. 2011 tax forms 1040ez , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. 2011 tax forms 1040ez Q Qualified investment entity Distributions paid by, Qualified investment entities. 2011 tax forms 1040ez R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. 2011 tax forms 1040ez Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. 2011 tax forms 1040ez Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez real property interest, U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez real property interest. 2011 tax forms 1040ez Real property income, Real property income. 2011 tax forms 1040ez Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. 2011 tax forms 1040ez Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. 2011 tax forms 1040ez , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. 2011 tax forms 1040ez Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. 2011 tax forms 1040ez , Child tax credit. 2011 tax forms 1040ez , Child tax credit. 2011 tax forms 1040ez Defined, Resident Aliens Education credits, Education credits. 2011 tax forms 1040ez Head of household, Head of household. 2011 tax forms 1040ez Married filing jointly, Married filing jointly. 2011 tax forms 1040ez Qualifying widow(er), Qualifying widow(er). 2011 tax forms 1040ez Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. 2011 tax forms 1040ez Nonresident alien, Retirement savings contributions credit. 2011 tax forms 1040ez Resident alien, Retirement savings contributions credit. 2011 tax forms 1040ez Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 2011 tax forms 1040ez Where to get, Where to get a sailing or departure permit. 2011 tax forms 1040ez Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 2011 tax forms 1040ez Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. 2011 tax forms 1040ez Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. 2011 tax forms 1040ez Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). 2011 tax forms 1040ez Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. 2011 tax forms 1040ez Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. 2011 tax forms 1040ez Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. 2011 tax forms 1040ez State and local income taxes, State and local income taxes. 2011 tax forms 1040ez Stocks, trading in, Trading in stocks, securities, and commodities. 2011 tax forms 1040ez Student loan interest expense, Student loan interest expense. 2011 tax forms 1040ez Students Alien status, Students. 2011 tax forms 1040ez Engaged in U. 2011 tax forms 1040ez S. 2011 tax forms 1040ez business, Students and trainees. 2011 tax forms 1040ez Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students 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