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2013 1040 Ez Form

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2013 1040 Ez Form

2013 1040 ez form Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2013 1040 ez form Lifetime learning credit, Academic period. 2013 1040 ez form Student loan interest deduction, Academic period. 2013 1040 ez form Tuition and fees deduction, Academic period. 2013 1040 ez form Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2013 1040 ez form Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2013 1040 ez form On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2013 1040 ez form Tuition reduction, Tuition reduction. 2013 1040 ez form Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2013 1040 ez form Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2013 1040 ez form Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2013 1040 ez form Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2013 1040 ez form Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2013 1040 ez form Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2013 1040 ez form Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2013 1040 ez form Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2013 1040 ez form Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2013 1040 ez form Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2013 1040 ez form Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2013 1040 ez form , Allocating your reimbursements for meals. 2013 1040 ez form Indefinite absence, Education during indefinite absence. 2013 1040 ez form Maintaining skills vs. 2013 1040 ez form qualifying for new job, Maintaining skills vs. 2013 1040 ez form qualifying for new job. 2013 1040 ez form Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2013 1040 ez form Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2013 1040 ez form Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2013 1040 ez form Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2013 1040 ez form Tax-free educational assistance, Tax-free educational assistance. 2013 1040 ez form Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2013 1040 ez form Transportation expenses, Transportation Expenses, Using your car. 2013 1040 ez form Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2013 1040 ez form Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2013 1040 ez form Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2013 1040 ez form Lifetime learning credit, Comprehensive or bundled fees. 2013 1040 ez form Tuition and fees deduction, Comprehensive or bundled fees. 2013 1040 ez form Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2013 1040 ez form Conventions outside U. 2013 1040 ez form S. 2013 1040 ez form , Cruises and conventions. 2013 1040 ez form Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2013 1040 ez form Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2013 1040 ez form On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2013 1040 ez form Figuring the limit (Worksheet 6-2), Figuring the limit. 2013 1040 ez form Contributions to, Contributions, Figuring and reporting the additional tax. 2013 1040 ez form Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2013 1040 ez form Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2013 1040 ez form , MAGI when using Form 1040NR-EZ. 2013 1040 ez form Worksheet 6-1, Worksheet 7-1. 2013 1040 ez form MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2013 1040 ez form Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2013 1040 ez form Worksheet 7-3 to figure, Worksheet 7-3. 2013 1040 ez form Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2013 1040 ez form D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2013 1040 ez form , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2013 1040 ez form Lifetime learning credit, Expenses paid by dependent. 2013 1040 ez form Tuition and fees deduction, Expenses paid under divorce decree. 2013 1040 ez form Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2013 1040 ez form Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2013 1040 ez form Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2013 1040 ez form Claiming dependent's exemption, Dependent for whom you claim an exemption. 2013 1040 ez form Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2013 1040 ez form Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2013 1040 ez form , MAGI when using Form 1040. 2013 1040 ez form Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2013 1040 ez form Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2013 1040 ez form Cancellation of student loan, Eligible educational institution. 2013 1040 ez form Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2013 1040 ez form Education savings bond program, Eligible educational institution. 2013 1040 ez form Lifetime learning credit, Eligible educational institution. 2013 1040 ez form Qualified tuition program (QTP), Eligible educational institution. 2013 1040 ez form Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2013 1040 ez form , Eligible educational institution. 2013 1040 ez form Student loan cancellation, Eligible educational institution. 2013 1040 ez form Student loan interest deduction, Eligible educational institution. 2013 1040 ez form Tuition and fees deduction, Eligible educational institution. 2013 1040 ez form Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2013 1040 ez form Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2013 1040 ez form Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2013 1040 ez form ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2013 1040 ez form Excess expenses, accountable plan, Excess expenses. 2013 1040 ez form , Allocating your reimbursements for meals. 2013 1040 ez form Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2013 1040 ez form Qualified tuition program (QTP), Members of the beneficiary's family. 2013 1040 ez form Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2013 1040 ez form , Form 1098-E. 2013 1040 ez form Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2013 1040 ez form Lifetime learning credit, Form 1098-T. 2013 1040 ez form Tuition and fees deduction, Form 1098-T. 2013 1040 ez form Form 1099-Q Coverdell ESA, Exceptions. 2013 1040 ez form , Earnings and basis. 2013 1040 ez form Qualified tuition program (QTP), Earnings and return of investment. 2013 1040 ez form Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2013 1040 ez form , Form 2106 or 2106-EZ. 2013 1040 ez form Form 2106-EZ, 50% limit on meals. 2013 1040 ez form , Form 2106 or 2106-EZ. 2013 1040 ez form , Using Form 2106-EZ. 2013 1040 ez form Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2013 1040 ez form Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2013 1040 ez form Form 8815, MAGI when using Form 1040. 2013 1040 ez form , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2013 1040 ez form , Form 1098-T. 2013 1040 ez form , Form 1098-E. 2013 1040 ez form , Form 1098-T. 2013 1040 ez form Free tax services, Free help with your tax return. 2013 1040 ez form Fulbright grants, Fulbright Grants G Glossary, Glossary. 2013 1040 ez form , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2013 1040 ez form Coverdell ESA, Half-time student. 2013 1040 ez form Early distributions from IRAs, Half-time student. 2013 1040 ez form Student loan interest deduction, Enrolled at least half-time. 2013 1040 ez form Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2013 1040 ez form Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2013 1040 ez form Academic period, Academic period. 2013 1040 ez form Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2013 1040 ez form Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2013 1040 ez form Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2013 1040 ez form Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2013 1040 ez form Worksheet 3-1, MAGI when using Form 1040. 2013 1040 ez form Overview (Table 3-1), Table 3-1. 2013 1040 ez form Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2013 1040 ez form Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2013 1040 ez form Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2013 1040 ez form Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2013 1040 ez form Origination fees on student loan, Loan origination fee. 2013 1040 ez form Qualified education expenses paid with American opportunity credit, Academic period. 2013 1040 ez form Lifetime learning credit, Paid with borrowed funds. 2013 1040 ez form Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2013 1040 ez form M Mileage deduction for work-related education, What's New, Using your car. 2013 1040 ez form Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2013 1040 ez form , MAGI when using Form 1040NR-EZ. 2013 1040 ez form Worksheet 6-1, Worksheet 7-1. 2013 1040 ez form MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2013 1040 ez form , MAGI when using Form 1040. 2013 1040 ez form Lifetime learning credit, Modified adjusted gross income (MAGI). 2013 1040 ez form Worksheet 3-1, MAGI when using Form 1040. 2013 1040 ez form Student loan interest deduction, Modified adjusted gross income (MAGI). 2013 1040 ez form Table 4-2, Table 4-2. 2013 1040 ez form Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2013 1040 ez form Table 6-2, Table 6-2. 2013 1040 ez form Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2013 1040 ez form MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2013 1040 ez form , Exceptions. 2013 1040 ez form Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2013 1040 ez form , Coordination with Pell grants and other scholarships. 2013 1040 ez form Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2013 1040 ez form Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2013 1040 ez form Student loan interest deduction, Phaseout. 2013 1040 ez form , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2013 1040 ez form Education savings bond program, Adjusted qualified education expenses. 2013 1040 ez form Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2013 1040 ez form Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2013 1040 ez form Education savings bond program, Qualified education expenses. 2013 1040 ez form Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2013 1040 ez form Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2013 1040 ez form Qualified tuition program (QTP), Qualified education expenses. 2013 1040 ez form Scholarships and fellowships, Qualified education expenses. 2013 1040 ez form Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2013 1040 ez form Qualified student loans, Qualified Student Loan, Qualified employer plan. 2013 1040 ez form Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2013 1040 ez form Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2013 1040 ez form Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2013 1040 ez form Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2013 1040 ez form Taxable earnings, Taxable earnings. 2013 1040 ez form Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2013 1040 ez form S. 2013 1040 ez form savings bonds, Qualified U. 2013 1040 ez form S. 2013 1040 ez form savings bonds. 2013 1040 ez form Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2013 1040 ez form Lifetime learning credit, Credit recapture. 2013 1040 ez form Tuition and fees deduction, Credit recapture. 2013 1040 ez form Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2013 1040 ez form Refinanced student loans, Interest on refinanced student loans. 2013 1040 ez form , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2013 1040 ez form Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2013 1040 ez form Related persons Coverdell ESA, Members of the beneficiary's family. 2013 1040 ez form Qualified tuition program (QTP), Members of the beneficiary's family. 2013 1040 ez form Student loan interest deduction, Related person. 2013 1040 ez form Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2013 1040 ez form , Figuring and reporting the additional tax. 2013 1040 ez form , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2013 1040 ez form Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2013 1040 ez form , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2013 1040 ez form Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2013 1040 ez form , Coordination with Pell grants and other scholarships. 2013 1040 ez form , Coordination with Pell grants and other scholarships. 2013 1040 ez form Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2013 1040 ez form , Eligible educational institution. 2013 1040 ez form Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2013 1040 ez form Qualified education expenses, Qualified education expenses. 2013 1040 ez form Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2013 1040 ez form Education savings bond program, Qualified education expenses. 2013 1040 ez form Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2013 1040 ez form Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2013 1040 ez form Standard mileage rate Work-related education, What's New, Using your car. 2013 1040 ez form State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2013 1040 ez form Section 501(c)(3) organizations, Section 501(c)(3) organization. 2013 1040 ez form Student loan interest deduction Academic period, Academic period. 2013 1040 ez form Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2013 1040 ez form Eligible student, Eligible student. 2013 1040 ez form Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2013 1040 ez form , Which Worksheet To Use Table 4-2, Table 4-2. 2013 1040 ez form Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2013 1040 ez form , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2013 1040 ez form Qualified student loans, Qualified Student Loan, Qualified employer plan. 2013 1040 ez form Reasonable period of time, Reasonable period of time. 2013 1040 ez form Related persons, Related person. 2013 1040 ez form Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2013 1040 ez form When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2013 1040 ez form Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 2013 1040 ez form Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2013 1040 ez form Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 2013 1040 ez form Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2013 1040 ez form Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 2013 1040 ez form Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2013 1040 ez form Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 2013 1040 ez form Coverdell ESA, Adjusted qualified education expenses. 2013 1040 ez form Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2013 1040 ez form Lifetime learning credit, Tax-free educational assistance. 2013 1040 ez form Qualified tuition program (QTP), Adjusted qualified education expenses. 2013 1040 ez form Tuition and fees deduction, Tax-free educational assistance. 2013 1040 ez form Work-related education, Tax-free educational assistance. 2013 1040 ez form Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2013 1040 ez form Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 2013 1040 ez form Travel expenses 50% limit on meals, 50% limit on meals. 2013 1040 ez form Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 2013 1040 ez form Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 2013 1040 ez form Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 2013 1040 ez form Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 2013 1040 ez form Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2013 1040 ez form Table 6-2, Table 6-2. 2013 1040 ez form Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2013 1040 ez form MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2013 1040 ez form Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 2013 1040 ez form Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 2013 1040 ez form Tax-free educational assistance, Tax-free educational assistance. 2013 1040 ez form Tuition reduction American opportunity credit, Tuition reduction. 2013 1040 ez form Lifetime learning credit, Tuition reduction. 2013 1040 ez form Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 2013 1040 ez form U U. 2013 1040 ez form S. 2013 1040 ez form savings bonds, Qualified U. 2013 1040 ez form S. 2013 1040 ez form savings bonds. 2013 1040 ez form Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2013 1040 ez form V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2013 1040 ez form W Withholding, Analyzing your tax withholding. 2013 1040 ez form Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2013 1040 ez form Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2013 1040 ez form MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2013 1040 ez form MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2013 1040 ez form Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2013 1040 ez form Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2013 1040 ez form Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2013 1040 ez form Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2013 1040 ez form Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2013 1040 ez form MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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The Health Coverage Tax Credit (HCTC) Program

The HCTC made health insurance more affordable for eligible individuals and their families by paying a significant portion of qualified health insurance premiums for tax years 2002 through 2013. 

HCTC Latest News and Background
Important Update:  The legislation that authorized the Health Coverage Tax Credit (HCTC) has expired. The tax credit is not available for tax years after 2013. 

HCTC Eligibility Requirements and How to Claim the HCTC
On this page you can find general requirements, as well as information about claiming the HCTC on your federal income tax return.

HCTC Information for our Partners
The HCTC Program partnered with companies, unions, the Department of Labor, state workforce agencies, Pension Benefit Guaranty Corporation (PBGC), and tax professionals to administer the HCTC. Health Plan Administrators (HPAs) can also access this page to find helpful information on returning funds to the HCTC Program.

HCTC Information for Tax Professionals
Tax Professionals can find information on how they can help yearly filers claim the HCTC on their federal income tax return.  

HCTC Quick References
You can find HCTC-related information including contact information, a glossary of common terms, frequently asked questions, a link to our state-qualified health plans, and additional resources.

For more information about the HCTC, please contact us.

Page Last Reviewed or Updated: 01-Jan-2014

The 2013 1040 Ez Form

2013 1040 ez form Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2013 1040 ez form Tax questions. 2013 1040 ez form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. 2013 1040 ez form irs. 2013 1040 ez form gov/pub516. 2013 1040 ez form What's New U. 2013 1040 ez form S. 2013 1040 ez form tax treaties and foreign tax laws. 2013 1040 ez form  This publication has been expanded to cover U. 2013 1040 ez form S. 2013 1040 ez form tax treaties and compliance with foreign tax laws. 2013 1040 ez form Reminders Combat zone participants. 2013 1040 ez form  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. 2013 1040 ez form S. 2013 1040 ez form Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. 2013 1040 ez form For details, see Publication 3, Armed Forces' Tax Guide. 2013 1040 ez form Death due to terrorist or military action. 2013 1040 ez form  U. 2013 1040 ez form S. 2013 1040 ez form income taxes are forgiven for a U. 2013 1040 ez form S. 2013 1040 ez form Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. 2013 1040 ez form S. 2013 1040 ez form Government. 2013 1040 ez form The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. 2013 1040 ez form The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. 2013 1040 ez form If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. 2013 1040 ez form For additional details, see Publication 559, Survivors, Executors, and Administrators. 2013 1040 ez form Form 8938. 2013 1040 ez form  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. 2013 1040 ez form See Foreign Bank Accounts, later. 2013 1040 ez form Introduction If you are a U. 2013 1040 ez form S. 2013 1040 ez form citizen working for the U. 2013 1040 ez form S. 2013 1040 ez form Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. 2013 1040 ez form You are taxed on your worldwide income, even though you live and work abroad. 2013 1040 ez form However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. 2013 1040 ez form This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. 2013 1040 ez form U. 2013 1040 ez form S. 2013 1040 ez form possessions. 2013 1040 ez form   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. 2013 1040 ez form That information is in Publication 570, Tax Guide for Individuals With Income From U. 2013 1040 ez form S. 2013 1040 ez form Possessions. 2013 1040 ez form Comments and suggestions. 2013 1040 ez form   We welcome your comments about this publication and your suggestions for future editions. 2013 1040 ez form   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2013 1040 ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2013 1040 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 1040 ez form   You can email us at taxforms@irs. 2013 1040 ez form gov. 2013 1040 ez form Please put “Publications Comment” on the subject line. 2013 1040 ez form You can also send us comments from www. 2013 1040 ez form irs. 2013 1040 ez form gov/formspubs/. 2013 1040 ez form Select “Comment on Tax Forms and Publications” under “Information about. 2013 1040 ez form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2013 1040 ez form Ordering forms and publications. 2013 1040 ez form   Visit www. 2013 1040 ez form irs. 2013 1040 ez form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2013 1040 ez form Internal Revenue Service 1201 N. 2013 1040 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2013 1040 ez form   If you have a tax question, check the information available on IRS. 2013 1040 ez form gov or call 1-800-829-1040. 2013 1040 ez form We cannot answer tax questions sent to either of the above addresses. 2013 1040 ez form Useful Items - You may want to see: Publication 54 Tax Guide for U. 2013 1040 ez form S. 2013 1040 ez form Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. 2013 1040 ez form S. 2013 1040 ez form Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. 2013 1040 ez form S. 2013 1040 ez form Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. 2013 1040 ez form 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. 2013 1040 ez form Prev  Up  Next   Home   More Online Publications