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File A 2011 Tax Return Online

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File A 2011 Tax Return Online

File a 2011 tax return online Publication 970 - Additional Material Table of Contents AppendicesAppendix A. File a 2011 tax return online Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. File a 2011 tax return online Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. File a 2011 tax return online Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. File a 2011 tax return online It is intended only as a guide. File a 2011 tax return online Look in this publication for more complete information. File a 2011 tax return online   Appendix A. File a 2011 tax return online Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). File a 2011 tax return online Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. File a 2011 tax return online Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. File a 2011 tax return online Sean enrolled as a full-time graduate student in August 2013 at California State College. File a 2011 tax return online He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. File a 2011 tax return online His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. File a 2011 tax return online Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. File a 2011 tax return online In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. File a 2011 tax return online California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. File a 2011 tax return online California State College reports amounts billed in 2013 instead of amounts paid during 2013. File a 2011 tax return online In completing Form 8863, the Joneses use the amounts they paid. File a 2011 tax return online Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. File a 2011 tax return online Dave and Valerie figure their education credits by completing Form 8863. File a 2011 tax return online They begin Form 8863 on page 2 before completing Part I on page 1. File a 2011 tax return online Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. File a 2011 tax return online The Joneses decide to complete Part III for Carey first, as shown later. File a 2011 tax return online They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. File a 2011 tax return online The Joneses complete a separate Part III for their son Sean. File a 2011 tax return online They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. File a 2011 tax return online They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. File a 2011 tax return online Once they have completed Part III for each student, they figure their credits. File a 2011 tax return online The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. File a 2011 tax return online They enter the amount from line 8, $1,000, on line 66 of their Form 1040. File a 2011 tax return online The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). File a 2011 tax return online They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. File a 2011 tax return online They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. File a 2011 tax return online The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. File a 2011 tax return online The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. File a 2011 tax return online They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. File a 2011 tax return online This image is too large to be displayed in the current screen. File a 2011 tax return online Please click the link to view the image. File a 2011 tax return online Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File a 2011 tax return online Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. File a 2011 tax return online Less adjustments:     a. File a 2011 tax return online Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File a 2011 tax return online Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File a 2011 tax return online Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. File a 2011 tax return online Total adjustments (add lines 2a, 2b, and 2c) 0 4. File a 2011 tax return online Adjusted qualified education expenses. File a 2011 tax return online Subtract line 3 from line 1. File a 2011 tax return online If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. File a 2011 tax return online Please click the link to view the image. File a 2011 tax return online Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File a 2011 tax return online Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. File a 2011 tax return online Less adjustments:     a. File a 2011 tax return online Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File a 2011 tax return online Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File a 2011 tax return online Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. File a 2011 tax return online Total adjustments (add lines 2a, 2b, and 2c) 0 4. File a 2011 tax return online Adjusted qualified education expenses. File a 2011 tax return online Subtract line 3 from line 1. File a 2011 tax return online If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. File a 2011 tax return online Enter the amount from Form 8863, line 18 1. File a 2011 tax return online 1,190 2. File a 2011 tax return online Enter the amount from Form 8863, line 9 2. File a 2011 tax return online 1,500 3. File a 2011 tax return online Add lines 1 and 2 3. File a 2011 tax return online 2,690 4. File a 2011 tax return online Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. File a 2011 tax return online 1,000 5. File a 2011 tax return online Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. File a 2011 tax return online 0 6. File a 2011 tax return online Subtract line 5 from line 4 6. File a 2011 tax return online 1,000 7. File a 2011 tax return online   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. File a 2011 tax return online 1,000 This image is too large to be displayed in the current screen. File a 2011 tax return online Please click the link to view the image. File a 2011 tax return online Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. File a 2011 tax return online Please click the link to view the image. File a 2011 tax return online Carey Jones page 2 This image is too large to be displayed in the current screen. File a 2011 tax return online Please click the link to view the image. File a 2011 tax return online Filled-in Form 8863 Jones page 2 Appendix B. File a 2011 tax return online Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. File a 2011 tax return online See the text for definitions and details. File a 2011 tax return online Do not rely on this chart alone. File a 2011 tax return online    Caution:You generally cannot claim more than one benefit for the same education expense. File a 2011 tax return online   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. File a 2011 tax return online    40% of the credit may be refundable (limited to $1,000 per student). File a 2011 tax return online Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. File a 2011 tax return online , that must be paid to the educational institution, etc. File a 2011 tax return online , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. File a 2011 tax return online   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. File a 2011 tax return online Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. File a 2011 tax return online For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. File a 2011 tax return online For each term listed below that has more than one definition, the definition for each education benefit is listed. File a 2011 tax return online Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. File a 2011 tax return online If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. File a 2011 tax return online Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. File a 2011 tax return online They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. File a 2011 tax return online For information on a specific benefit, see the appropriate chapter in this publication. File a 2011 tax return online Candidate for a degree:   A student who meets either of the following requirements. File a 2011 tax return online Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File a 2011 tax return online Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. File a 2011 tax return online Eligible educational institution:    American opportunity credit. File a 2011 tax return online Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File a 2011 tax return online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a 2011 tax return online Coverdell education savings account (ESA). File a 2011 tax return online Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File a 2011 tax return online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a 2011 tax return online Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. File a 2011 tax return online Education savings bond program. File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online IRA, early distributions from. File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online Lifetime learning credit. File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online Qualified tuition program (QTP). File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online Scholarships and fellowships. File a 2011 tax return online An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File a 2011 tax return online Student loan, cancellation of. File a 2011 tax return online Same as Scholarships and fellowships in this category. File a 2011 tax return online Student loan interest deduction. File a 2011 tax return online Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File a 2011 tax return online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a 2011 tax return online Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. File a 2011 tax return online Tuition and fees deduction. File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online Eligible student:    American opportunity credit. File a 2011 tax return online A student who meets all of the following requirements for the tax year for which the credit is being determined. File a 2011 tax return online Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. File a 2011 tax return online Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). File a 2011 tax return online For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. File a 2011 tax return online Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. File a 2011 tax return online Lifetime learning credit. File a 2011 tax return online A student who is enrolled in one or more courses at an eligible educational institution. File a 2011 tax return online Student loan interest deduction. File a 2011 tax return online A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. File a 2011 tax return online Tuition and fees deduction. File a 2011 tax return online A student who is enrolled in one or more courses at an eligible educational institution. File a 2011 tax return online Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. File a 2011 tax return online Modified adjusted gross income (MAGI):    American opportunity credit. File a 2011 tax return online Adjusted gross income (AGI) as figured on the federal income tax return, 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. File a 2011 tax return online Coverdell education savings account (ESA). File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online Education savings bond program. File a 2011 tax return online Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and 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, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. File a 2011 tax return online Lifetime learning credit. File a 2011 tax return online Same as American opportunity credit in this category. File a 2011 tax return online Student loan interest deduction. File a 2011 tax return online Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and 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. File a 2011 tax return online Tuition and fees deduction. File a 2011 tax return online Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and 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. File a 2011 tax return online Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. File a 2011 tax return online Qualified education expenses:   See pertinent chapter for specific items. File a 2011 tax return online    American opportunity credit. File a 2011 tax return online Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. File a 2011 tax return online Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. File a 2011 tax return online Does not include expenses for room and board. File a 2011 tax return online Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. File a 2011 tax return online Coverdell education savings account (ESA). File a 2011 tax return online Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. File a 2011 tax return online Many specialized expenses included for K–12. File a 2011 tax return online Also includes expenses for special needs services and contribution to qualified tuition program (QTP). File a 2011 tax return online Education savings bond program. File a 2011 tax return online Tuition and fees required to enroll at or attend an eligible educational institution. File a 2011 tax return online Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). File a 2011 tax return online Does not include expenses for room and board. File a 2011 tax return online Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. File a 2011 tax return online IRA, early distributions from. File a 2011 tax return online Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. File a 2011 tax return online Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. File a 2011 tax return online Lifetime learning credit. File a 2011 tax return online Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File a 2011 tax return online Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File a 2011 tax return online Does not include expenses for room and board. File a 2011 tax return online Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. File a 2011 tax return online Qualified tuition program (QTP). File a 2011 tax return online Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. File a 2011 tax return online Includes expenses for special needs services and computer access. File a 2011 tax return online Scholarships and fellowships. File a 2011 tax return online 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. File a 2011 tax return online Course-related items must be required of all students in the course of instruction. File a 2011 tax return online Student loan interest deduction. File a 2011 tax return online Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). File a 2011 tax return online Tuition and fees deduction. File a 2011 tax return online Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File a 2011 tax return online Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File a 2011 tax return online Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. File a 2011 tax return online To include as tax on your current year's return an amount allowed as a credit in a prior year. File a 2011 tax return online Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. File a 2011 tax return online Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. File a 2011 tax return online Prev  Up  Next   Home   More Online Publications
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File a 2011 tax return online Index A Abandonment of home, Abandonment. File a 2011 tax return online Absence, temporary, Temporary absence. File a 2011 tax return online Abstract fees, Settlement fees or closing costs. File a 2011 tax return online Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. File a 2011 tax return online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. File a 2011 tax return online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. File a 2011 tax return online Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. File a 2011 tax return online Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. File a 2011 tax return online Architect's fees, Construction. File a 2011 tax return online Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File a 2011 tax return online Assistance (see Tax help) B Back interest, Settlement fees or closing costs. File a 2011 tax return online Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. File a 2011 tax return online Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). File a 2011 tax return online C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. File a 2011 tax return online Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. File a 2011 tax return online Commissions, Selling expenses. File a 2011 tax return online , Settlement fees or closing costs. File a 2011 tax return online Community property Basis determination, Community property. File a 2011 tax return online Condemnation Gain exclusion, Home destroyed or condemned. File a 2011 tax return online Ownership and use test when previous home condemned, Previous home destroyed or condemned. File a 2011 tax return online Condominiums As main home, Main Home Basis determination, Condominium. File a 2011 tax return online Construction costs, Construction. File a 2011 tax return online Built by you, Built by you. File a 2011 tax return online Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. File a 2011 tax return online Ownership and use tests, Cooperative apartment. File a 2011 tax return online Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. File a 2011 tax return online D Date of sale, Date of sale. File a 2011 tax return online Death Sale due to, Specific event safe harbors. File a 2011 tax return online Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. File a 2011 tax return online Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. File a 2011 tax return online Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. File a 2011 tax return online Ownership and use test when previous home destroyed, Previous home destroyed or condemned. File a 2011 tax return online Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. File a 2011 tax return online Disasters, Specific event safe harbors. File a 2011 tax return online Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. File a 2011 tax return online Home transferred to spouse, Transfer to spouse. File a 2011 tax return online Ownership and use tests, Home transferred from spouse. File a 2011 tax return online Sale due to, Specific event safe harbors. File a 2011 tax return online Transfers after July 18, 1984, Transfers after July 18, 1984. File a 2011 tax return online Transfers before July 19, 1984, Transfers before July 19, 1984. File a 2011 tax return online Use of home after divorce, Use of home after divorce. File a 2011 tax return online Doctor's recommendation for sale, Doctor's recommendation safe harbor. File a 2011 tax return online E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. File a 2011 tax return online Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. File a 2011 tax return online Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. File a 2011 tax return online F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. File a 2011 tax return online Fire insurance premiums, Settlement fees or closing costs. File a 2011 tax return online Foreclosure, Foreclosure or repossession. File a 2011 tax return online Foreign Service, Foreign Service member. File a 2011 tax return online Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File a 2011 tax return online Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. File a 2011 tax return online Form 1040, Schedule A Real estate taxes, Real estate taxes. File a 2011 tax return online Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. File a 2011 tax return online , Form 1099-S. File a 2011 tax return online , Form 1099-S. File a 2011 tax return online Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. File a 2011 tax return online Form 8828 Recapture tax, How to figure and report the recapture. File a 2011 tax return online Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). File a 2011 tax return online NIIT, Net Investment Income Tax (NIIT). File a 2011 tax return online Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. File a 2011 tax return online Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. File a 2011 tax return online Loss on sale, Loss on sale. File a 2011 tax return online Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. File a 2011 tax return online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. File a 2011 tax return online H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. File a 2011 tax return online Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. File a 2011 tax return online Charges for, Settlement fees or closing costs. File a 2011 tax return online Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). File a 2011 tax return online Inheritance Home received as, Home acquired from a decedent who died before or after 2010. File a 2011 tax return online Installment sales, Installment sale. File a 2011 tax return online Involuntary conversion, Specific event safe harbors. File a 2011 tax return online ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). File a 2011 tax return online J Joint owners not married, Joint owners not married. File a 2011 tax return online Joint returns, Jointly owned home. File a 2011 tax return online Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. File a 2011 tax return online Sale of vacant land, Vacant land. File a 2011 tax return online Legal fees, Selling expenses. File a 2011 tax return online , Settlement fees or closing costs. File a 2011 tax return online , Construction. File a 2011 tax return online Legal separation Sale due to, Specific event safe harbors. File a 2011 tax return online Like-kind exchange, Sale of home acquired in a like-kind exchange. File a 2011 tax return online Living expenses, Reasonable basic living expenses. File a 2011 tax return online Loan assumption fees, Settlement fees or closing costs. File a 2011 tax return online Loan placement fees, Selling expenses. File a 2011 tax return online Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. File a 2011 tax return online Property used partly as, Property used partly as your main home. File a 2011 tax return online , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. File a 2011 tax return online Mortgage fees, Settlement fees or closing costs. File a 2011 tax return online Mortgage insurance premiums, Settlement fees or closing costs. File a 2011 tax return online Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. File a 2011 tax return online Moving expense, Settlement fees or closing costs. File a 2011 tax return online Multiple births Sale due to, Specific event safe harbors. File a 2011 tax return online N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. File a 2011 tax return online O Option to buy home, Option to buy. File a 2011 tax return online Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. File a 2011 tax return online P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. File a 2011 tax return online Points, Selling expenses. File a 2011 tax return online Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. File a 2011 tax return online Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. File a 2011 tax return online , Real estate taxes. File a 2011 tax return online Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. File a 2011 tax return online Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. File a 2011 tax return online Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. File a 2011 tax return online Relatives Sale of home to, Exception for sales to related persons. File a 2011 tax return online Remainder interest Sale of, Sale of remainder interest. File a 2011 tax return online Remodeling, Improvements. File a 2011 tax return online , Exception. File a 2011 tax return online (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). File a 2011 tax return online Before closing, by buyer, Settlement fees or closing costs. File a 2011 tax return online Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. File a 2011 tax return online , Improvements. File a 2011 tax return online , Repairs. File a 2011 tax return online (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. File a 2011 tax return online Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. File a 2011 tax return online Doctor's recommendation for sale, Doctor's recommendation safe harbor. File a 2011 tax return online Unforeseeable events, Specific event safe harbors. File a 2011 tax return online Sales commissions, Selling expenses. File a 2011 tax return online , Settlement fees or closing costs. File a 2011 tax return online Sales to related persons, Exception for sales to related persons. File a 2011 tax return online Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. File a 2011 tax return online Seller-financed mortgages, Seller-financed mortgage. File a 2011 tax return online Seller-paid points, Seller-paid points. File a 2011 tax return online Selling expenses, Selling expenses. File a 2011 tax return online Selling price, Selling Price Separate returns, Separate returns. File a 2011 tax return online Settlement fees, Settlement fees or closing costs. File a 2011 tax return online Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. File a 2011 tax return online Surviving spouse Basis determination, Surviving spouse. File a 2011 tax return online Ownership and use tests, Sale of main home by surviving spouse. File a 2011 tax return online T Tax help, How To Get Tax Help Temporary absence, Temporary absence. File a 2011 tax return online Temporary housing, Temporary housing. File a 2011 tax return online Title insurance, Settlement fees or closing costs. File a 2011 tax return online Title search fees, Settlement fees or closing costs. File a 2011 tax return online Trading homes, Trading (exchanging) homes. File a 2011 tax return online , Home received as trade. File a 2011 tax return online Transfer taxes, Settlement fees or closing costs. File a 2011 tax return online , Transfer taxes. File a 2011 tax return online Transfer to spouse, Transfer to spouse. File a 2011 tax return online After July 18, 1984, Transfers after July 18, 1984. File a 2011 tax return online Before July 19, 1984, Transfers before July 19, 1984. File a 2011 tax return online TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. File a 2011 tax return online Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. File a 2011 tax return online Utilities Charges for installing, Settlement fees or closing costs. File a 2011 tax return online Charges related to occupancy of house before closing, Settlement fees or closing costs. File a 2011 tax return online Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. File a 2011 tax return online V Vacant land Sale of, Vacant land. File a 2011 tax return online W Worksheets, Worksheets. File a 2011 tax return online Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. File a 2011 tax return online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. File a 2011 tax return online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. File a 2011 tax return online Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. File a 2011 tax return online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. File a 2011 tax return online Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. File a 2011 tax return online Reduced Maximum Exclusion Prev  Up     Home   More Online Publications