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Amendment Tax Return 2012

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Amendment Tax Return 2012

Amendment tax return 2012 5. Amendment tax return 2012   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Amendment tax return 2012 However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Amendment tax return 2012 The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Amendment tax return 2012 Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Amendment tax return 2012 This section describes the requirements for tax-free treatment of canceled student loans. Amendment tax return 2012 Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Amendment tax return 2012 The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Amendment tax return 2012 See Exception, later. Amendment tax return 2012 Eligible educational institution. Amendment tax return 2012   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amendment tax return 2012 Qualified lenders. Amendment tax return 2012   These include the following. Amendment tax return 2012 The United States, or an instrumentality thereof. Amendment tax return 2012 A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Amendment tax return 2012 A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Amendment tax return 2012 An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Amendment tax return 2012   Occupations with unmet needs include medicine, nursing, teaching, and law. Amendment tax return 2012 Section 501(c)(3) organization. Amendment tax return 2012   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Amendment tax return 2012 Charitable. Amendment tax return 2012 Religious. Amendment tax return 2012 Educational. Amendment tax return 2012 Scientific. Amendment tax return 2012 Literary. Amendment tax return 2012 Testing for public safety. Amendment tax return 2012 Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Amendment tax return 2012 The prevention of cruelty to children or animals. Amendment tax return 2012 Exception. Amendment tax return 2012   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Amendment tax return 2012 Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Amendment tax return 2012 The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Amendment tax return 2012 Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Amendment tax return 2012 A state education loan repayment program eligible for funds under the Public Health Service Act. Amendment tax return 2012 Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Amendment tax return 2012 You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Amendment tax return 2012 Prev  Up  Next   Home   More Online Publications
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The Amendment Tax Return 2012

Amendment tax return 2012 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Amendment tax return 2012 Preguntas sobre los impuestos. Amendment tax return 2012 Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Amendment tax return 2012  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Amendment tax return 2012 Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Amendment tax return 2012 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Amendment tax return 2012 No necesita completar el Anexo A. Amendment tax return 2012 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Amendment tax return 2012 Recordatorios Acontecimientos futuros. Amendment tax return 2012  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Amendment tax return 2012 irs. Amendment tax return 2012 gov/Spanish/About-Publication-547(SP). Amendment tax return 2012 Fotografías de niños desaparecidos. Amendment tax return 2012  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Amendment tax return 2012 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Amendment tax return 2012 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Amendment tax return 2012 Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Amendment tax return 2012 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Amendment tax return 2012 Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Amendment tax return 2012 Un robo ocurre cuando alguien hurta sus bienes. Amendment tax return 2012 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Amendment tax return 2012 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Amendment tax return 2012 Cómo calcular el monto de su pérdida o ganancia. Amendment tax return 2012 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Amendment tax return 2012 Límites de la deducción. Amendment tax return 2012 Cómo y cuándo declarar un caso de hecho fortuito o robo. Amendment tax return 2012 Reglas especiales para pérdidas en zonas de desastre. Amendment tax return 2012 Formularios que tiene que presentar. Amendment tax return 2012   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Amendment tax return 2012 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Amendment tax return 2012 Formulario 1040NR, Anexo A (para extranjeros no residentes). Amendment tax return 2012 Anexo D. Amendment tax return 2012 Formulario 4797. Amendment tax return 2012 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Amendment tax return 2012 Expropiaciones forzosas. Amendment tax return 2012   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Amendment tax return 2012 Registros para el cálculo de pérdidas por hecho fortuito y robo. Amendment tax return 2012   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Amendment tax return 2012 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Amendment tax return 2012   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Amendment tax return 2012 Comentarios y sugerencias. Amendment tax return 2012   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Amendment tax return 2012   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amendment tax return 2012 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Amendment tax return 2012 Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Amendment tax return 2012   Puede enviarnos comentarios a través de www. Amendment tax return 2012 irs. Amendment tax return 2012 gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Amendment tax return 2012   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Amendment tax return 2012 Cómo pedir formularios y publicaciones. Amendment tax return 2012   Visite el sitio web del IRS www. Amendment tax return 2012 irs. Amendment tax return 2012 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Amendment tax return 2012 Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Amendment tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Amendment tax return 2012   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Amendment tax return 2012 gov/espanol o llame al número 1-800-829-1040. Amendment tax return 2012 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Amendment tax return 2012 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. Amendment tax return 2012 Prev  Up  Next   Home   More Online Publications