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File a 1040ez online Index A Additional child tax credit, Additional child tax credit. File a 1040ez online Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. File a 1040ez online , Additional Medicare Tax. File a 1040ez online , Additional Medicare Tax. File a 1040ez online , Additional Medicare Tax. File a 1040ez online , Additional Medicare Tax. File a 1040ez online , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. File a 1040ez online Armed forces, U. File a 1040ez online S. File a 1040ez online Bona fide residence, Special rule for members of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Armed Forces, U. File a 1040ez online S. File a 1040ez online Earned income credit, Earned income credit. File a 1040ez online , U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Source of income, U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Spouse, Special rule for civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online , Civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online , Civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online , Civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online , Civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online , Civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online , Civilian spouse of active duty member of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. File a 1040ez online Bona fide residence, Bona Fide Residence, Worldwide gross income. File a 1040ez online Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. File a 1040ez online Nonresident aliens, Special rule for nonresident aliens. File a 1040ez online Possession, days in, Days of presence in a possession. File a 1040ez online Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. File a 1040ez online S. File a 1040ez online , days in, Days of presence in the United States. File a 1040ez online Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. File a 1040ez online Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. File a 1040ez online S. File a 1040ez online Armed Forces, Special rule for members of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. File a 1040ez online Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. File a 1040ez online Child, defined, Days of presence in a possession. File a 1040ez online Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. File a 1040ez online Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. File a 1040ez online Alternative basis, Alternative basis. File a 1040ez online Multi-year compensation, Multi-year compensation. File a 1040ez online Time basis, Time basis. File a 1040ez online Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. File a 1040ez online Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. File a 1040ez online Foreign tax, U. File a 1040ez online S. File a 1040ez online Government employees. File a 1040ez online , Moving expense deduction. File a 1040ez online , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. File a 1040ez online Moving expenses U. File a 1040ez online S. File a 1040ez online return, Moving expense deduction. File a 1040ez online Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. File a 1040ez online Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. File a 1040ez online Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. File a 1040ez online Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. File a 1040ez online , Estimated tax payments. File a 1040ez online , Estimated tax payments. File a 1040ez online , Estimated tax payments. File a 1040ez online , Estimated tax payments. File a 1040ez online , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. File a 1040ez online S. File a 1040ez online return, Extension of Time To File USVI, Extension of time to file. File a 1040ez online F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. File a 1040ez online CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. File a 1040ez online Guam, Guam, Double Taxation Form 5074, Form 5074. File a 1040ez online Possessions, Filing Information for Individuals in Certain U. File a 1040ez online S. File a 1040ez online Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. File a 1040ez online S. File a 1040ez online return, Filing Requirement if Possession Income Is Excluded USVI, The U. File a 1040ez online S. File a 1040ez online Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. File a 1040ez online Form 4868, Extension of time to file. File a 1040ez online Form 8689, Form 8689. File a 1040ez online Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. File a 1040ez online 1040-SS, Self-employment tax. File a 1040ez online , Additional child tax credit. File a 1040ez online , Self-employment tax. File a 1040ez online , Self-employment tax. File a 1040ez online , Self-employment tax. File a 1040ez online 1040INFO, Form 1040INFO. File a 1040ez online 1040NR, Nonresident alien. File a 1040ez online , Nonresident alien. File a 1040ez online , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. File a 1040ez online S. File a 1040ez online Government employees. File a 1040ez online , Moving expense deduction. File a 1040ez online , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. File a 1040ez online , Moving expense deduction. File a 1040ez online , Moving expense deduction. File a 1040ez online , Moving expense deduction. File a 1040ez online , Moving expense deduction. File a 1040ez online , Moving expense deduction. File a 1040ez online 4563, Form 4563. File a 1040ez online 4563, illustrated example, Illustrated Example of Form 4563, Line 15. File a 1040ez online , 4868, Extension of time to file. File a 1040ez online , Automatic 6-Month Extension 5074, Form 5074. File a 1040ez online , Moving expense deduction. File a 1040ez online , Form 5074. File a 1040ez online , Moving expense deduction. File a 1040ez online 5074, illustrated example, Illustrated Example of Form 5074, Part III. File a 1040ez online , 8689, Form 8689. File a 1040ez online 8689, illustrated example, Illustrated Example of Form 8689, Part IV. File a 1040ez online , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. File a 1040ez online Fringe benefits, Certain fringe benefits sourced on a geographical basis. File a 1040ez online G Government employees, U. File a 1040ez online S. File a 1040ez online (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. File a 1040ez online H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. File a 1040ez online Labor or personal services, Compensation for Labor or Personal Services, Pensions. File a 1040ez online Pensions, Pensions. File a 1040ez online Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. File a 1040ez online , Alternative basis. File a 1040ez online Source of, Possession Source Income U. File a 1040ez online S. File a 1040ez online Armed Forces, U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online U. File a 1040ez online S. File a 1040ez online income rule, U. File a 1040ez online S. File a 1040ez online income rule. File a 1040ez online Income from American Samoa or Puerto Rico excluded. File a 1040ez online , Income from American Samoa or Puerto Rico excluded. File a 1040ez online Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. File a 1040ez online Inventory Sales or other dispositions of, Inventory. File a 1040ez online Investment income, Investment Income, Royalties. File a 1040ez online IRA deduction, Individual retirement arrangement (IRA) deduction. File a 1040ez online Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. File a 1040ez online S. File a 1040ez online return, Moving expense deduction. File a 1040ez online N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. File a 1040ez online , Net Investment Income Tax. File a 1040ez online , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. File a 1040ez online Permanent home, Permanent home. File a 1040ez online Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. File a 1040ez online Personal service income, Compensation for Labor or Personal Services, Pensions. File a 1040ez online Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. File a 1040ez online Labor or personal services, Compensation for Labor or Personal Services, Pensions. File a 1040ez online Pensions, Pensions. File a 1040ez online Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. File a 1040ez online , Alternative basis. File a 1040ez online U. File a 1040ez online S. File a 1040ez online Armed Forces, U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online U. File a 1040ez online S. File a 1040ez online income rule, U. File a 1040ez online S. File a 1040ez online income rule. File a 1040ez online Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. File a 1040ez online Nonresident aliens, Special rule for nonresident aliens. File a 1040ez online Possession, days in, Days of presence in a possession. File a 1040ez online Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. File a 1040ez online Student, Student U. File a 1040ez online S. File a 1040ez online , days in, Days of presence in the United States. File a 1040ez online Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. File a 1040ez online Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. File a 1040ez online Reminders Earned income credit (EIC). File a 1040ez online , Reminders Electronic filing. File a 1040ez online , Reminders Rental income, Rental income. File a 1040ez online Resident alien (see specific possession) Royalty income, Royalties. File a 1040ez online S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. File a 1040ez online S. File a 1040ez online return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. File a 1040ez online Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. File a 1040ez online , Alternative basis. File a 1040ez online Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. File a 1040ez online Labor or personal services, Compensation for Labor or Personal Services, Pensions. File a 1040ez online Pensions, Pensions. File a 1040ez online Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. File a 1040ez online , Alternative basis. File a 1040ez online U. File a 1040ez online S. File a 1040ez online Armed Forces, U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online U. File a 1040ez online S. File a 1040ez online income rule, U. File a 1040ez online S. File a 1040ez online income rule. File a 1040ez online Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. File a 1040ez online S. File a 1040ez online filing requirements for most taxpayers (Table 4-1), U. File a 1040ez online S. File a 1040ez online source of income (Table 2-1), Table 2-1. File a 1040ez online General Rules for Determining U. File a 1040ez online S. File a 1040ez online Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). File a 1040ez online TTY/TDD information, How To Get Tax Help U U. File a 1040ez online S. File a 1040ez online Armed Forces Bona fide residence, Special rule for members of the U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Earned income credit, Earned income credit. File a 1040ez online , U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Source of income, U. File a 1040ez online S. File a 1040ez online Armed Forces. File a 1040ez online Spouse, Special rule for civilian spouse of active duty member of the U. 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File a 1040ez online S. File a 1040ez online taxation of possession income, to get information on, Introduction U. File a 1040ez online S. File a 1040ez online Virgin Islands (USVI), The U. File a 1040ez online S. File a 1040ez online Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. File a 1040ez online Form 4868, Extension of time to file. File a 1040ez online Form 8689, Form 8689. File a 1040ez online V Virgin Islands, U. File a 1040ez online S. File a 1040ez online , The U. File a 1040ez online S. File a 1040ez online Virgin Islands, Double Taxation W When to file U. File a 1040ez online S. File a 1040ez online return, When To File, Extension beyond 2 months. File a 1040ez online Where To File U. File a 1040ez online S. File a 1040ez online return, Where To File Which return to file (see specific possession) Who must file U. File a 1040ez online S. 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File a 1040ez online Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. File a 1040ez online Ordering forms and publications. File a 1040ez online Tax questions. File a 1040ez online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. File a 1040ez online irs. File a 1040ez online gov/pub970. File a 1040ez online What's New Lifetime learning credit. File a 1040ez online  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). File a 1040ez online You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). File a 1040ez online This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). File a 1040ez online For more information, see chapter 3, Lifetime Learning Credit . File a 1040ez online Business deduction for work-related education. File a 1040ez online  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. File a 1040ez online 5 cents per mile. File a 1040ez online See chapter 12, Business Deduction for Work-Related Education , for more information. File a 1040ez online Reminders Form 1098-T, Tuition Statement. File a 1040ez online  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. File a 1040ez online In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. File a 1040ez online An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. File a 1040ez online However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. File a 1040ez online In addition, the Form 1098-T should give you 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. File a 1040ez online The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. File a 1040ez online Hope Scholarship Credit. File a 1040ez online  For 2013, the Hope Scholarship Credit is not available. File a 1040ez online However, you may be able to claim an American opportunity or lifetime learning credit. File a 1040ez online See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. File a 1040ez online Estimated tax payments. File a 1040ez online  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. File a 1040ez online For more information, see Publication 505, Tax Withholding and Estimated Tax. File a 1040ez online Photographs of missing children. File a 1040ez online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File a 1040ez online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File a 1040ez online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File a 1040ez online Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. File a 1040ez online Most benefits apply only to higher education. File a 1040ez online What is in this publication. File a 1040ez online    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. File a 1040ez online   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . File a 1040ez online These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. File a 1040ez online    Ten other types of benefits are explained in chapters 4 through 12. File a 1040ez online These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. File a 1040ez online Note. File a 1040ez online You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. File a 1040ez online Comparison table. File a 1040ez online   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. File a 1040ez online This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. File a 1040ez online When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. File a 1040ez online If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. File a 1040ez online Analyzing your tax withholding. File a 1040ez online   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. File a 1040ez online Also, you may want to recheck your withholding during the year if your personal or financial situation changes. File a 1040ez online See Publication 919, How Do I Adjust My Tax Withholding, for more information. File a 1040ez online Glossary. File a 1040ez online   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. File a 1040ez online Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. File a 1040ez online   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. File a 1040ez online For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. File a 1040ez online   Many of the terms used in the publication are defined in the glossary near the end of the publication. File a 1040ez online The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. File a 1040ez online Comments and suggestions. File a 1040ez online   We welcome your comments about this publication and your suggestions for future editions. File a 1040ez online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File a 1040ez online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File a 1040ez online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File a 1040ez online   You can send your comments from www. File a 1040ez online irs. File a 1040ez online gov/formspubs/. File a 1040ez online Click on “More Information” and then on “Comment on Tax Forms and Publications”. File a 1040ez online   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. File a 1040ez online Ordering forms and publications. File a 1040ez online   Visit www. File a 1040ez online irs. File a 1040ez online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File a 1040ez online Internal Revenue Service 1201 N. File a 1040ez online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File a 1040ez online   If you have a tax question, check the information available on IRS. File a 1040ez online gov or call 1-800-829-1040. File a 1040ez online We cannot answer tax questions sent to either of the above addresses. File a 1040ez online Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. File a 1040ez online S. File a 1040ez online Individual Income Tax Return 1040A U. File a 1040ez online S. File a 1040ez online Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File a 1040ez online S. File a 1040ez online Nonresident Alien Income Tax Return 1040NR-EZ U. File a 1040ez online S. File a 1040ez online Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. File a 1040ez online S. File a 1040ez online Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. File a 1040ez online Prev  Up  Next   Home   More Online Publications