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Efile 1040ez

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Efile 1040ez

Efile 1040ez 3. Efile 1040ez   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Efile 1040ez They are the American opportunity credit and the lifetime learning credit. Efile 1040ez This chapter discusses the lifetime learning credit. Efile 1040ez The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . Efile 1040ez This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Efile 1040ez What is the tax benefit of the lifetime learning credit. Efile 1040ez   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. Efile 1040ez There is no limit on the number of years the lifetime learning credit can be claimed for each student. Efile 1040ez   A tax credit reduces the amount of income tax you may have to pay. Efile 1040ez Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Efile 1040ez The lifetime learning credit is a nonrefundable credit. Efile 1040ez This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. Efile 1040ez   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. Efile 1040ez Can you claim more than one education credit this year. Efile 1040ez   For each student, you can elect for any year only one of the credits. Efile 1040ez For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. Efile 1040ez   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. Efile 1040ez   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. Efile 1040ez This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Efile 1040ez Differences between the American opportunity and lifetime learning credits. Efile 1040ez   There are several differences between these two credits. Efile 1040ez For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. Efile 1040ez However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Efile 1040ez The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Efile 1040ez Overview of the lifetime learning credit. Efile 1040ez   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. Efile 1040ez The details are discussed in this chapter. Efile 1040ez Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. Efile 1040ez Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. Efile 1040ez You pay qualified education expenses of higher education. Efile 1040ez You pay the education expenses for an eligible student. Efile 1040ez The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Efile 1040ez Table 3-1. Efile 1040ez Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Note. Efile 1040ez Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Efile 1040ez “Qualified education expenses” are defined later under Qualified Education Expenses . Efile 1040ez “Eligible students” are defined later under Who Is an Eligible Student . Efile 1040ez A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Efile 1040ez You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. Efile 1040ez Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. Efile 1040ez Your filing status is married filing separately. Efile 1040ez You are listed as a dependent on another person's tax return (such as your parents'). Efile 1040ez See Who Can Claim a Dependent's Expenses , later. Efile 1040ez Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). Efile 1040ez MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Efile 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. Efile 1040ez More information on nonresident aliens can be found in Publication 519. Efile 1040ez You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. Efile 1040ez What Expenses Qualify The lifetime learning credit 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. Efile 1040ez Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. Efile 1040ez For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 credit. Efile 1040ez Academic period. Efile 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. Efile 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. Efile 1040ez Paid with borrowed funds. Efile 1040ez   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. Efile 1040ez You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. Efile 1040ez Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Efile 1040ez Student withdraws from class(es). Efile 1040ez   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. Efile 1040ez Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. Efile 1040ez The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. Efile 1040ez Eligible educational institution. Efile 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. Efile 1040ez S. Efile 1040ez Department of Education. Efile 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Efile 1040ez The educational institution should be able to tell you if it is an eligible educational institution. Efile 1040ez   Certain educational institutions located outside the United States also participate in the U. Efile 1040ez S. Efile 1040ez Department of Education's Federal Student Aid (FSA) programs. Efile 1040ez Related expenses. Efile 1040ez   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. Efile 1040ez Prepaid expenses. Efile 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 an education credit for 2013 only. Efile 1040ez See Academic period , earlier. Efile 1040ez For example, 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 an education credit for 2013 only (if you meet all the other requirements). Efile 1040ez You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Efile 1040ez In the following examples, assume that each student is an eligible student at an eligible educational institution. Efile 1040ez Example 1. Efile 1040ez   Jackson is a sophomore in University V's degree program in dentistry. Efile 1040ez This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Efile 1040ez Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. Efile 1040ez Example 2. Efile 1040ez   Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Efile 1040ez The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Efile 1040ez Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Efile 1040ez Donna bought hers at College W's bookstore. Efile 1040ez Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Efile 1040ez Example 3. Efile 1040ez   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Efile 1040ez This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. Efile 1040ez No portion of the fee covers personal expenses. Efile 1040ez Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Efile 1040ez Therefore, it is a qualified expense. Efile 1040ez No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. Efile 1040ez Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. Efile 1040ez Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. Efile 1040ez Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Efile 1040ez See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Efile 1040ez Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Efile 1040ez See Adjustments to Qualified Education Expenses, next. Efile 1040ez This image is too large to be displayed in the current screen. Efile 1040ez Please click the link to view the image. Efile 1040ez Figure 3-1 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Efile 1040ez The result is the amount of adjusted qualified education expenses for each student. Efile 1040ez Tax-free educational assistance. Efile 1040ez   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Efile 1040ez See Academic period , earlier. Efile 1040ez   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Efile 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). Efile 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. Efile 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. Efile 1040ez   Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Efile 1040ez Generally, any scholarship or fellowship is treated as tax free. Efile 1040ez However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Efile 1040ez 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Efile 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Efile 1040ez You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Efile 1040ez For examples, see Coordination with Pell grants and other scholarships, later. Efile 1040ez Refunds. Efile 1040ez   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Efile 1040ez Some tax-free educational assistance received after 2013 may be treated as a refund. Efile 1040ez See Tax-free educational assistance , earlier. Efile 1040ez Refunds received in 2013. Efile 1040ez   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Efile 1040ez Refunds received after 2013 but before your income tax return is filed. Efile 1040ez   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Efile 1040ez Refunds received after 2013 and after your income tax return is filed. Efile 1040ez   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Efile 1040ez See Credit recapture, next. Efile 1040ez Credit recapture. Efile 1040ez    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Efile 1040ez You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Efile 1040ez You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Efile 1040ez Include that amount as an additional tax for the year the refund or tax-free assistance was received. Efile 1040ez Example. Efile 1040ez   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. Efile 1040ez You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. Efile 1040ez You claimed no other tax credits. Efile 1040ez After you filed your return, your child withdrew from two courses and you received a refund of $2,900. Efile 1040ez You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. Efile 1040ez The refigured credit is $1,280 and your tax liability increased by $580. Efile 1040ez See instructions for your 2014 income tax return to determine where to include this tax. Efile 1040ez If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Efile 1040ez Amounts that do not reduce qualified education expenses. Efile 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. Efile 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. Efile 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, as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Efile 1040ez The use of the money is not restricted. Efile 1040ez For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. Efile 1040ez Coordination with Pell grants and other scholarships. Efile 1040ez   In some cases, you may be able to reduce your tax liability by including scholarships in income. Efile 1040ez If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Efile 1040ez The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Efile 1040ez Example 1—No scholarship. Efile 1040ez Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. Efile 1040ez Her AGI and her MAGI, for purposes of the credit, are $27,000. Efile 1040ez Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. Efile 1040ez She claims no credits other than the lifetime learning credit. Efile 1040ez In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. Efile 1040ez Judy and the college meet all requirements for the lifetime learning tax credit. Efile 1040ez She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. Efile 1040ez She claims a $900 lifetime learning credit and her tax after credits is $1,256. Efile 1040ez Example 2—Scholarship excluded from income. Efile 1040ez The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Efile 1040ez Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. Efile 1040ez If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. Efile 1040ez Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. Efile 1040ez Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. Efile 1040ez Example 3—Scholarship included in income. Efile 1040ez The facts are the same as in Example 2—Scholarship excluded from income. Efile 1040ez If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. Efile 1040ez Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. Efile 1040ez She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. Efile 1040ez Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. Efile 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. Efile 1040ez This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Efile 1040ez Sports, games, hobbies, and noncredit courses. Efile 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. Efile 1040ez However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. Efile 1040ez Comprehensive or bundled fees. Efile 1040ez   Some eligible educational institutions combine all of their fees for an academic period into one amount. Efile 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. Efile 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. Efile 1040ez See Figuring the Credit , later, for more information about Form 1098-T. Efile 1040ez Who Is an Eligible Student For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Efile 1040ez Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. Efile 1040ez For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. Efile 1040ez You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Efile 1040ez IF you. Efile 1040ez . Efile 1040ez . Efile 1040ez THEN only. Efile 1040ez . Efile 1040ez . Efile 1040ez claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. Efile 1040ez The dependent cannot claim the credit. Efile 1040ez do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. Efile 1040ez You cannot claim the credit based on this dependent's expenses. Efile 1040ez Expenses paid by dependent. Efile 1040ez   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Efile 1040ez Include these expenses when figuring the amount of your lifetime learning credit. Efile 1040ez    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Efile 1040ez Expenses paid by you. Efile 1040ez   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. Efile 1040ez If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. Efile 1040ez Expenses paid by others. Efile 1040ez   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Efile 1040ez In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Efile 1040ez If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Efile 1040ez Example. Efile 1040ez In 2013, Ms. Efile 1040ez Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Efile 1040ez For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Efile 1040ez Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. Efile 1040ez If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. Efile 1040ez If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. Efile 1040ez Tuition reduction. Efile 1040ez   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Efile 1040ez If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Efile 1040ez For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Efile 1040ez Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. Efile 1040ez The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). Efile 1040ez However, that amount may be reduced based on your MAGI. Efile 1040ez See Effect of the Amount of Your Income on the Amount of Your Credit , later. Efile 1040ez Example. Efile 1040ez Bruce and Toni Harper are married and file a joint tax return. Efile 1040ez For 2013, their MAGI is $75,000. Efile 1040ez Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. Efile 1040ez She already has a bachelor's degree in history and wants to become a nurse. Efile 1040ez In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. Efile 1040ez Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. Efile 1040ez Form 1098-T. Efile 1040ez   To help you figure your lifetime learning credit, the student should receive Form 1098-T. Efile 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. Efile 1040ez An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Efile 1040ez However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. Efile 1040ez When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Efile 1040ez   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Efile 1040ez    The eligible educational institution may ask for a completed Form W-9S, or similar statement to obtain the student's name, address, and taxpayer identification number. Efile 1040ez Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Efile 1040ez You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Efile 1040ez Modified adjusted gross income (MAGI). Efile 1040ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Efile 1040ez MAGI when using Form 1040A. Efile 1040ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Efile 1040ez MAGI when using Form 1040. Efile 1040ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Efile 1040ez You can use Worksheet 3-1 to figure your MAGI. Efile 1040ez Worksheet 3-1. Efile 1040ez MAGI for the Lifetime Learning Credit 1. Efile 1040ez Enter your adjusted gross income  (Form 1040, line 38)   1. Efile 1040ez   2. Efile 1040ez Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Efile 1040ez       3. Efile 1040ez Enter your foreign housing deduction (Form 2555, line 50)   3. Efile 1040ez       4. Efile 1040ez Enter the amount of income from Puerto Rico you are excluding   4. Efile 1040ez       5. Efile 1040ez Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Efile 1040ez       6. Efile 1040ez Add the amounts on lines 2, 3, 4, and 5   6. Efile 1040ez   7. Efile 1040ez Add the amounts on lines 1 and 6. Efile 1040ez  This is your modified adjusted  gross income. Efile 1040ez Enter this amount  on Form 8863, line 14   7. Efile 1040ez   Phaseout. Efile 1040ez   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. Efile 1040ez The same method is shown in the following example. Efile 1040ez Example. Efile 1040ez You are filing a joint return with a MAGI of $112,000. Efile 1040ez In 2013, you paid $6,600 of qualified education expenses. Efile 1040ez You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). Efile 1040ez The result is a $1,320 (20% x $6,600) tentative credit. Efile 1040ez Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. Efile 1040ez The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. Efile 1040ez The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). Efile 1040ez The result is the amount of your phased out (reduced) lifetime learning credit ($990). Efile 1040ez   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Efile 1040ez Enter the credit on Form 1040, line 49, or Form 1040A, line 31. Efile 1040ez Note. Efile 1040ez In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Efile 1040ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Efile 1040ez

Efile 1040ez 12. Efile 1040ez   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Efile 1040ez Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Efile 1040ez Free help with your return. Efile 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Efile 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. Efile 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile 1040ez aarp. Efile 1040ez org/money/taxaide or call 1-888-227-7669. Efile 1040ez For more information on these programs, go to IRS. Efile 1040ez gov and enter “VITA” in the search box. Efile 1040ez Internet. Efile 1040ez    IRS. Efile 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Efile 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Efile 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile 1040ez gov or download the IRS2Go app and select the Refund Status option. Efile 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Efile 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile 1040ez No need to wait on the phone or stand in line. Efile 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Efile 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. Efile 1040ez New subject areas are added on a regular basis. Efile 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Efile 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Efile 1040ez You can also ask the IRS to mail a return or an account transcript to you. Efile 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile 1040ez gov or by calling 1-800-908-9946. Efile 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. Efile 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Efile 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile 1040ez gov and enter Where's My Amended Return? in the search box. Efile 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Efile 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile 1040ez gov. Efile 1040ez Select the Payment tab on the front page of IRS. Efile 1040ez gov for more information. Efile 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile 1040ez gov. Efile 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile 1040ez gov. Efile 1040ez Request an Electronic Filing PIN by going to IRS. Efile 1040ez gov and entering Electronic Filing PIN in the search box. Efile 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. Efile 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Efile 1040ez Before you visit, check the Office Locator on IRS. Efile 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile 1040ez If you have a special need, such as a disability, you can request an appointment. Efile 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile 1040ez Apply for an Employer Identification Number (EIN). Efile 1040ez Go to IRS. Efile 1040ez gov and enter Apply for an EIN in the search box. Efile 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Efile 1040ez Read Internal Revenue Bulletins. Efile 1040ez Sign up to receive local and national tax news and more by email. Efile 1040ez Just click on “subscriptions” above the search box on IRS. Efile 1040ez gov and choose from a variety of options. Efile 1040ez    Phone. Efile 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Efile 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile 1040ez gov, or download the IRS2Go app. Efile 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile 1040ez Most VITA and TCE sites offer free electronic filing. Efile 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Efile 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Efile 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile 1040ez Note, the above information is for our automated hotline. Efile 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Efile 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Efile 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Efile 1040ez You should receive your order within 10 business days. Efile 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Efile 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile 1040ez    Walk-in. Efile 1040ez You can find a selection of forms, publications and services — in-person. Efile 1040ez Products. Efile 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile 1040ez Services. Efile 1040ez You can walk in to your local TAC for face-to-face tax help. Efile 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Efile 1040ez Before visiting, use the Office Locator tool on IRS. Efile 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile 1040ez    Mail. Efile 1040ez You can send your order for forms, instructions, and publications to the address below. Efile 1040ez You should receive a response within 10 business days after your request is received. Efile 1040ez  Internal Revenue Service 1201 N. Efile 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Efile 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Efile 1040ez You face (or your business is facing) an immediate threat of adverse action. Efile 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Efile 1040ez Here's why we can help: TAS is an independent organization within the IRS. Efile 1040ez Our advocates know how to work with the IRS. Efile 1040ez Our services are free and tailored to meet your needs. Efile 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. Efile 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Efile 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Efile 1040ez Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Efile 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile 1040ez Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Efile 1040ez The SBA also has publications and videos on a variety of business topics. Efile 1040ez The following briefly describes assistance provided by the SBA. Efile 1040ez Small Business Development Centers (SBDCs). Efile 1040ez   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Efile 1040ez Help is available when beginning, improving, or expanding a small business. Efile 1040ez Business Information Centers (BICs). Efile 1040ez   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Efile 1040ez BICs also offer one-on-one assistance. Efile 1040ez Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Efile 1040ez Service Corps of Retired Executives (SCORE). Efile 1040ez   SCORE provides small business counseling and training to current and prospective small business owners. Efile 1040ez SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Efile 1040ez SCORE also offers a variety of small business workshops. Efile 1040ez Internet. Efile 1040ez    You can visit the SBA website at www. Efile 1040ez sba. Efile 1040ez gov. Efile 1040ez While visiting the SBA website, you can find a variety of information of interest to small business owners. Efile 1040ez Phone. Efile 1040ez    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Efile 1040ez Walk-in. Efile 1040ez   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Efile 1040ez To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Efile 1040ez Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Efile 1040ez Most of these are available from the Superintendent of Documents at the Government Printing Office. Efile 1040ez You can get information and order these publications and pamphlets in several ways. Efile 1040ez Internet. Efile 1040ez   You can visit the GPO website at  www. Efile 1040ez access. Efile 1040ez gpo. Efile 1040ez gov. Efile 1040ez Mail. Efile 1040ez   Write to the GPO at the following address. Efile 1040ez  Superintendent of Documents U. Efile 1040ez S. Efile 1040ez Government Printing Office P. Efile 1040ez O. Efile 1040ez Box 979050 St. Efile 1040ez Louis, MO 63917-9000 Phone. Efile 1040ez   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Efile 1040ez Prev  Up  Next   Home   More Online Publications