Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Federal Tax Amended Return

HrblocktaxesIrs Gov Irs FormsState Income Tax ChartsIncome Tax PreparationIrs Tax Form 1040ez1040 Easy FormH&r Block File TaxesAmend 2010 Tax Return OnlineIt 1040ezFile For 2011 TaxesHow To File Amended Tax ReturnH R BlockHow Do I Amend My Income Tax ReturnWww Myfreetaxes Com UpstreetfreetaxH&r BlockState Tax Booklet2012 Tax Forms 1040 Instructions1040 Ez Form 2011Form 1040 2012Can I Still File My 2011 Tax ReturnVita Tax Program1040nr Tax ReturnAmend 2011 Tax Return FreeFill 1040x Form E TaxesIndiana State Tax Forms 2011How To Ammend Tax ReturnH&r Block Free Tax PreperationFederal Tax Forms 2011Free 2008 Tax SoftwareH & R Block Online TaxesFiling Amended Tax ReturnH & R Block Tax SoftwareFile Taxes 2008Ammend Tax ReturnH&r Block Amended Tax ReturnFree 1040x Filing OnlineFree 1040x Tax Forms2011 1040How To File Taxes When UnemployedHow Can I File My 2011 Taxes Online

Federal Tax Amended Return

Federal tax amended return 1. Federal tax amended return   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Federal tax amended return  You can set up and make contributions to an IRA if you receive taxable compensation. Federal tax amended return Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Federal tax amended return For more information about IRAs, see Publication 590. Federal tax amended return Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Federal tax amended return The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Federal tax amended return Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Federal tax amended return Many types of educational assistance are tax free if they meet the requirements discussed here. Federal tax amended return Special rules apply to U. Federal tax amended return S. Federal tax amended return citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Federal tax amended return For information about these rules, see Publication 54, Tax Guide for U. Federal tax amended return S. Federal tax amended return Citizens and Resident Aliens Abroad. Federal tax amended return Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Federal tax amended return A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Federal tax amended return Amount of scholarship or fellowship. Federal tax amended return   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Federal tax amended return This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Federal tax amended return The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Federal tax amended return Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Federal tax amended return Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Federal tax amended return A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Federal tax amended return (But for exceptions, see Payment for services,later. Federal tax amended return Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Federal tax amended return Candidate for a degree. Federal tax amended return   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Federal tax amended return Eligible educational institution. Federal tax amended return   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally 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. Federal tax amended return Qualified education expenses. Federal tax amended return   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Federal tax amended return These items must be required of all students in your course of instruction. Federal tax amended return Expenses that do not qualify. Federal tax amended return   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Federal tax amended return Payment for services. Federal tax amended return   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Federal tax amended return This applies even if all candidates for a degree must perform the services to receive the degree. Federal tax amended return (See exceptions next. Federal tax amended return ) Exceptions. Federal tax amended return   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Federal tax amended return Example 1. Federal tax amended return You received a scholarship of $2,500. Federal tax amended return The scholarship was not received under either of the exceptions mentioned above. Federal tax amended return As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Federal tax amended return Of the $2,500 scholarship, $1,000 represents payment for teaching. Federal tax amended return The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Federal tax amended return Your qualified education expenses were at least $1,500. Federal tax amended return Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Federal tax amended return The $1,000 you received for teaching is taxable. Federal tax amended return Example 2. Federal tax amended return You are a candidate for a degree at a medical school. Federal tax amended return You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Federal tax amended return The terms of your scholarship require you to perform future services. Federal tax amended return A substantial penalty applies if you do not comply. Federal tax amended return The entire amount of your grant is taxable as payment for services in the year it is received. Federal tax amended return Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Federal tax amended return Worksheet 1-1. Federal tax amended return    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Federal tax amended return    Worksheet 1-1. Federal tax amended return Taxable Scholarship and Fellowship Income 1. Federal tax amended return Enter the total amount of any scholarship or fellowship for 2013. Federal tax amended return See Amount of scholarship or fellowship, earlier. Federal tax amended return 1. Federal tax amended return       If you are a degree candidate at an eligible educational institution, go to line 2. Federal tax amended return If you are not a degree candidate at an eligible educational institution, stop here. Federal tax amended return The entire amount is taxable. Federal tax amended return For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Federal tax amended return       2. Federal tax amended return Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Federal tax amended return (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Federal tax amended return ) 2. Federal tax amended return     3. Federal tax amended return Subtract line 2 from line 1 3. Federal tax amended return     4. Federal tax amended return Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Federal tax amended return     5. Federal tax amended return Subtract line 4 from line 3 5. Federal tax amended return     6. Federal tax amended return Enter the amount of your qualified education expenses 6. Federal tax amended return     7. Federal tax amended return Enter the smaller of line 5 or line 6. Federal tax amended return This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Federal tax amended return     8. Federal tax amended return Subtract line 7 from line 5 8. Federal tax amended return     9. Federal tax amended return Taxable part. Federal tax amended return Add lines 2, 4, and 8. Federal tax amended return See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Federal tax amended return     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Federal tax amended return You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Federal tax amended return Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Federal tax amended return If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Federal tax amended return If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Federal tax amended return You must report the taxable amount whether or not you received a Form W-2. Federal tax amended return If you receive an incorrect Form W-2, ask the payer for a corrected one. Federal tax amended return For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Federal tax amended return How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Federal tax amended return Form 1040EZ. Federal tax amended return   If you file Form 1040EZ, include the taxable amount in the total on line 1. Federal tax amended return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Federal tax amended return Form 1040A. Federal tax amended return   If you file Form 1040A, include the taxable amount in the total on line 7. Federal tax amended return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Federal tax amended return Form 1040. Federal tax amended return   If you file Form 1040, include the taxable amount in the total on line 7. Federal tax amended return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Federal tax amended return Schedule SE (Form 1040). Federal tax amended return   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Federal tax amended return If your net earnings are $400 or more, you must pay self-employment tax. Federal tax amended return Use Schedule SE, Self-Employment Tax, to figure this tax. Federal tax amended return Form 1040NR. Federal tax amended return   If you file Form 1040NR, report the taxable amount on line 12. Federal tax amended return Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Federal tax amended return S. Federal tax amended return Source Income Subject to Withholding. Federal tax amended return See the Instructions for Form 1040NR for more information. Federal tax amended return Form 1040NR-EZ. Federal tax amended return   If you file Form 1040NR-EZ, report the taxable amount on line 5. Federal tax amended return Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Federal tax amended return See the Instructions for Form 1040NR-EZ for more information. Federal tax amended return Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Federal tax amended return Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Federal tax amended return Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Federal tax amended return They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Federal tax amended return Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Federal tax amended return Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Federal tax amended return Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Federal tax amended return Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Federal tax amended return Do not include these payments as income on your federal tax return. Federal tax amended return If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Federal tax amended return This applies only to the part of your VA payments that is required to be used for education expenses. Federal tax amended return You may want to visit the Veteran's Administration website at www. Federal tax amended return gibill. Federal tax amended return va. Federal tax amended return gov for specific information about the various VA benefits for education. Federal tax amended return Example. Federal tax amended return You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Federal tax amended return Neither of these benefits is taxable and you do not report them on your tax return. Federal tax amended return You also want to claim an American opportunity credit on your return. Federal tax amended return You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Federal tax amended return To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Federal tax amended return You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Federal tax amended return Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Federal tax amended return This is called a “tuition reduction. Federal tax amended return ” You do not have to include a qualified tuition reduction in your income. Federal tax amended return A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Federal tax amended return You do not have to use the tuition reduction at the eligible educational institution from which you received it. Federal tax amended return In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Federal tax amended return The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Federal tax amended return You must include in your income any tuition reduction you receive that is payment for your services. Federal tax amended return Eligible educational institution. Federal tax amended return   An eligible educational institution is one 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. Federal tax amended return Officers, owners, and highly compensated employees. Federal tax amended return   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Federal tax amended return This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Federal tax amended return The group must be defined under a reasonable classification set up by the employer. Federal tax amended return The classification must not discriminate in favor of owners, officers, or highly compensated employees. Federal tax amended return Payment for services. Federal tax amended return   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Federal tax amended return This applies even if all candidates for a degree must perform the services to receive the degree. Federal tax amended return (See below for exceptions. Federal tax amended return ) Exceptions. Federal tax amended return   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Federal tax amended return Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Federal tax amended return You are an employee of the eligible educational institution. Federal tax amended return You were an employee of the eligible educational institution, but you retired or left on disability. Federal tax amended return You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Federal tax amended return You are the dependent child or spouse of an individual described in (1) through (3), above. Federal tax amended return Child of deceased parents. Federal tax amended return   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Federal tax amended return Child of divorced parents. Federal tax amended return   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Federal tax amended return Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Federal tax amended return It is provided by an eligible educational institution. Federal tax amended return You are a graduate student who performs teaching or research activities for the educational institution. Federal tax amended return You must include in income any other tuition reductions for graduate education that you receive. Federal tax amended return How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Federal tax amended return Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Federal tax amended return Prev  Up  Next   Home   More Online Publications
Español

Energy Star Program

The ENERGY STAR label is awarded to products for the home and office that are highly energy-efficient. The program encourages the use of energy efficient products that both protect the environment and save consumers money.

Contact the Agency or Department

Website: Energy Star Program

E-mail:

Address: 1200 Pennsylvania Ave., NW
Room 6202J

Washington, DC 20460

Phone Number: 703-412-3086

Toll-free: 1-888-782-7937

The Federal Tax Amended Return

Federal tax amended return Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Federal tax amended return Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Federal tax amended return Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Federal tax amended return See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Federal tax amended return For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Federal tax amended return See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Federal tax amended return The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Federal tax amended return 70 for 2011. Federal tax amended return See Distribution of low-cost articles on page 8. Federal tax amended return The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Federal tax amended return See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Federal tax amended return The IRS has created a page on IRS. Federal tax amended return gov that includes information about Pub. Federal tax amended return 598 at www. Federal tax amended return irs. Federal tax amended return gov/pub598. Federal tax amended return Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Federal tax amended return Such income is exempt even if the activity is a trade or business. Federal tax amended return However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Federal tax amended return This publication covers the rules for the tax on unrelated business income of exempt organizations. Federal tax amended return It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Federal tax amended return All section references in this publication are to the Internal Revenue Code. Federal tax amended return Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Federal tax amended return Comments and suggestions. Federal tax amended return   We welcome your comments about this publication and your suggestions for future editions. Federal tax amended return   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Federal tax amended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax amended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax amended return   You can email us at taxforms@irs. Federal tax amended return gov. Federal tax amended return Please put “publications Comment” on the subject line. Federal tax amended return You can also send us comments from www. Federal tax amended return irs. Federal tax amended return gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Federal tax amended return ”   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. Federal tax amended return Prev  Up  Next   Home   More Online Publications