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Filing State Taxes Free

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Filing State Taxes Free

Filing state taxes free Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Filing state taxes free It is intended only as a guide. Filing state taxes free Look in this publication for more complete information. Filing state taxes free   Appendix A. Filing state taxes free 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). Filing state taxes free Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Filing state taxes free Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Filing state taxes free Sean enrolled as a full-time graduate student in August 2013 at California State College. Filing state taxes free He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Filing state taxes free His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Filing state taxes free Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Filing state taxes free In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Filing state taxes free California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Filing state taxes free California State College reports amounts billed in 2013 instead of amounts paid during 2013. Filing state taxes free In completing Form 8863, the Joneses use the amounts they paid. Filing state taxes free Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Filing state taxes free Dave and Valerie figure their education credits by completing Form 8863. Filing state taxes free They begin Form 8863 on page 2 before completing Part I on page 1. Filing state taxes free Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Filing state taxes free The Joneses decide to complete Part III for Carey first, as shown later. Filing state taxes free They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Filing state taxes free The Joneses complete a separate Part III for their son Sean. Filing state taxes free 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. Filing state taxes free They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Filing state taxes free Once they have completed Part III for each student, they figure their credits. Filing state taxes free The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Filing state taxes free They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Filing state taxes free 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). Filing state taxes free They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Filing state taxes free They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Filing state taxes free This image is too large to be displayed in the current screen. Filing state taxes free Please click the link to view the image. Filing state taxes free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Filing state taxes free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Filing state taxes free Less adjustments:     a. Filing state taxes free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Filing state taxes free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Filing state taxes free 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. Filing state taxes free Total adjustments (add lines 2a, 2b, and 2c) 0 4. Filing state taxes free Adjusted qualified education expenses. Filing state taxes free Subtract line 3 from line 1. Filing state taxes free If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Filing state taxes free Please click the link to view the image. Filing state taxes free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Filing state taxes free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Filing state taxes free Less adjustments:     a. Filing state taxes free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Filing state taxes free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Filing state taxes free 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. Filing state taxes free Total adjustments (add lines 2a, 2b, and 2c) 0 4. Filing state taxes free Adjusted qualified education expenses. Filing state taxes free Subtract line 3 from line 1. Filing state taxes free If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Filing state taxes free Enter the amount from Form 8863, line 18 1. Filing state taxes free 1,190 2. Filing state taxes free Enter the amount from Form 8863, line 9 2. Filing state taxes free 1,500 3. Filing state taxes free Add lines 1 and 2 3. Filing state taxes free 2,690 4. Filing state taxes free Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Filing state taxes free 1,000 5. Filing state taxes free 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. Filing state taxes free 0 6. Filing state taxes free Subtract line 5 from line 4 6. Filing state taxes free 1,000 7. Filing state taxes free   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Filing state taxes free 1,000 This image is too large to be displayed in the current screen. Filing state taxes free Please click the link to view the image. Filing state taxes free Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Filing state taxes free Please click the link to view the image. Filing state taxes free Carey Jones page 2 This image is too large to be displayed in the current screen. Filing state taxes free Please click the link to view the image. Filing state taxes free Filled-in Form 8863 Jones page 2 Appendix B. Filing state taxes free Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Filing state taxes free See the text for definitions and details. Filing state taxes free Do not rely on this chart alone. Filing state taxes free    Caution:You generally cannot claim more than one benefit for the same education expense. Filing state taxes free   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. Filing state taxes free    40% of the credit may be refundable (limited to $1,000 per student). Filing state taxes free 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. Filing state taxes free , that must be paid to the educational institution, etc. Filing state taxes free , 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. Filing state taxes free   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. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free For each term listed below that has more than one definition, the definition for each education benefit is listed. Filing state taxes free Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free For information on a specific benefit, see the appropriate chapter in this publication. Filing state taxes free Candidate for a degree:   A student who meets either of the following requirements. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free Eligible educational institution:    American opportunity credit. Filing state taxes free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing state taxes free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing state taxes free Coverdell education savings account (ESA). Filing state taxes free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing state taxes free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing state taxes free Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Filing state taxes free Education savings bond program. Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free IRA, early distributions from. Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free Lifetime learning credit. Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free Qualified tuition program (QTP). Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free Scholarships and fellowships. Filing state taxes free 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. Filing state taxes free Student loan, cancellation of. Filing state taxes free Same as Scholarships and fellowships in this category. Filing state taxes free Student loan interest deduction. Filing state taxes free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing state taxes free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing state taxes free 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. Filing state taxes free Tuition and fees deduction. Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free Eligible student:    American opportunity credit. Filing state taxes free A student who meets all of the following requirements for the tax year for which the credit is being determined. Filing state taxes free Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Filing state taxes free Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Filing state taxes free 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. Filing state taxes free Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Filing state taxes free Lifetime learning credit. Filing state taxes free A student who is enrolled in one or more courses at an eligible educational institution. Filing state taxes free Student loan interest deduction. Filing state taxes free 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. Filing state taxes free Tuition and fees deduction. Filing state taxes free A student who is enrolled in one or more courses at an eligible educational institution. Filing state taxes free 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. Filing state taxes free Modified adjusted gross income (MAGI):    American opportunity credit. Filing state taxes free 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. Filing state taxes free Coverdell education savings account (ESA). Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free Education savings bond program. Filing state taxes free 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. Filing state taxes free Lifetime learning credit. Filing state taxes free Same as American opportunity credit in this category. Filing state taxes free Student loan interest deduction. Filing state taxes free 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. Filing state taxes free Tuition and fees deduction. Filing state taxes free 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. Filing state taxes free Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Filing state taxes free Qualified education expenses:   See pertinent chapter for specific items. Filing state taxes free    American opportunity credit. Filing state taxes free Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Filing state taxes free Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Filing state taxes free Does not include expenses for room and board. Filing state taxes free 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. Filing state taxes free Coverdell education savings account (ESA). Filing state taxes free Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Filing state taxes free Many specialized expenses included for K–12. Filing state taxes free Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Filing state taxes free Education savings bond program. Filing state taxes free Tuition and fees required to enroll at or attend an eligible educational institution. Filing state taxes free Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Filing state taxes free Does not include expenses for room and board. Filing state taxes free Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Filing state taxes free IRA, early distributions from. Filing state taxes free 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. Filing state taxes free Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Filing state taxes free Lifetime learning credit. Filing state taxes free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Filing state taxes free 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. Filing state taxes free Does not include expenses for room and board. Filing state taxes free 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. Filing state taxes free Qualified tuition program (QTP). Filing state taxes free 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. Filing state taxes free Includes expenses for special needs services and computer access. Filing state taxes free Scholarships and fellowships. Filing state taxes free 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. Filing state taxes free Course-related items must be required of all students in the course of instruction. Filing state taxes free Student loan interest deduction. Filing state taxes free Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Filing state taxes free Tuition and fees deduction. Filing state taxes free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Filing state taxes free 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. Filing state taxes free Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Filing state taxes free To include as tax on your current year's return an amount allowed as a credit in a prior year. Filing state taxes free 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. Filing state taxes free 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. Filing state taxes free Prev  Up  Next   Home   More Online Publications
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Time May be Running Out -- March 31 is an Important Deadline

IRS Health Care Tax Tip 2014-11, March 25, 2014                                                Español

Time May be Running Out – March 31 is an Important Deadline

Health Care Law Considerations for 2014

For most people, the Affordable Care Act has no effect on the 2013 income tax return they are filing in 2014. However, some people may need to make important decisions by the March 31, 2014 deadline for open enrollment. 

Below are five things about the health care law you may need to consider soon.

  • Currently Insured – No Change: If you already insured, you do not need to do anything more than continue your insurance.
  • Uninsured – Enroll by March 31: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit To Lower Your Monthly Premium: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014 so that the monthly premium you pay is lower, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need to do nothing at this time unless you have a change in circumstance like a change in income or family size. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to the Marketplace. Reporting changes will help to make sure you have the right coverage and are getting the proper amount of advance payments of the premium tax credit.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family have been required to have health care coverage or have an exemption from coverage.  Most people already have qualifying health care coverage.  These individuals will not need to do anything more than maintain that coverage throughout 2014. If you can afford coverage but decide not to buy it and remain uninsured, you may have to make an individual shared responsibility payment when you file your 2014 tax return in 2015. Learn More.

 

More Information

Find out more tax-related provisions of the health care law at IRS.gov/aca

Find out more about the Health Insurance Marketplace at HealthCare.gov.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Page Last Reviewed or Updated: 26-Mar-2014

 

The Filing State Taxes Free

Filing state taxes free Index A Affiliated corporations, Aircraft used by affiliated corporations. Filing state taxes free Agri-biodiesel, defined, Agri-biodiesel. Filing state taxes free Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Filing state taxes free Alaska, Transportation between the continental U. Filing state taxes free S. Filing state taxes free and Alaska or Hawaii. Filing state taxes free , Transportation within Alaska or Hawaii. Filing state taxes free , Alaska and Hawaii. Filing state taxes free Baggage, Excess baggage. Filing state taxes free Bonus tickets, Bonus tickets. Filing state taxes free Credits or refunds, Credits or refunds. Filing state taxes free Exemptions, Exemptions. Filing state taxes free Export, Exportation. Filing state taxes free Fixed-wing aircraft, Fixed-wing aircraft uses. Filing state taxes free Hawaii, Transportation between the continental U. Filing state taxes free S. Filing state taxes free and Alaska or Hawaii. Filing state taxes free , Transportation within Alaska or Hawaii. Filing state taxes free , Alaska and Hawaii. Filing state taxes free Helicopters, Certain helicopter uses. Filing state taxes free , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Filing state taxes free Package tours, Package tours. Filing state taxes free Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Filing state taxes free , Liability for tax. Filing state taxes free Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Filing state taxes free Travel agency, Liability for tax. Filing state taxes free Uninterrupted international, Uninterrupted international air transportation. Filing state taxes free Aircraft, Fixed-wing aircraft uses. Filing state taxes free Affiliated corporations, Aircraft used by affiliated corporations. Filing state taxes free Small planes, Small aircraft. Filing state taxes free Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Filing state taxes free 15). Filing state taxes free Alaska Air transportation taxes, Transportation between the continental U. Filing state taxes free S. Filing state taxes free and Alaska or Hawaii. Filing state taxes free Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Filing state taxes free Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Filing state taxes free Alternative fuel, defined, Other fuels. Filing state taxes free American Red Cross, International organizations and the American Red Cross. Filing state taxes free Answering service, Answering services. Filing state taxes free Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Filing state taxes free Approved terminal, defined, Approved terminal or refinery. Filing state taxes free Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Filing state taxes free B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Filing state taxes free Blended taxable fuel, defined, Blended taxable fuel. Filing state taxes free Blender, defined, Blender. Filing state taxes free Blocked pump, Blocked pump. Filing state taxes free Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Filing state taxes free 11). Filing state taxes free , Qualified blood collector organizations. Filing state taxes free Boats, In a boat engaged in commercial fishing (No. Filing state taxes free 4). Filing state taxes free Bonus tickets, Bonus tickets. Filing state taxes free Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Filing state taxes free Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Filing state taxes free Buses, In certain intercity and local buses (No. Filing state taxes free 5). Filing state taxes free , In a qualified local bus (No. Filing state taxes free 6). Filing state taxes free , In a school bus (No. Filing state taxes free 7). Filing state taxes free Tire tax, Qualifying intercity or local bus. Filing state taxes free C Cellulosic biofuel, Cellulosic biofuel. Filing state taxes free Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Filing state taxes free Exemptions, Exemption from tax. Filing state taxes free Producer, Coal Production, Coal production. Filing state taxes free Selling price, Determining tonnage or selling price. Filing state taxes free Tax rates, Tax rates. Filing state taxes free Coin-operated telephones, Coin-operated telephones. Filing state taxes free Comments, Comments and suggestions. Filing state taxes free Commercial aviation, In commercial aviation (other than foreign trade). Filing state taxes free Commercial fishing, In a boat engaged in commercial fishing (No. Filing state taxes free 4). Filing state taxes free Commercial waterway transportation, Commercial waterway transportation. Filing state taxes free Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Filing state taxes free Local telephone service, Local telephone service. Filing state taxes free Local-only service, Local-only service. Filing state taxes free Private communication service, Private communication service. Filing state taxes free Teletypewriter exchange service, Teletypewriter exchange service. Filing state taxes free Credit card purchases Aviation gasoline, Credit card purchases. Filing state taxes free Gasoline, Credit card purchases. Filing state taxes free Kerosene for use in aviation, Credit card purchases. Filing state taxes free Undyed diesel fuel, Credit Card Purchases. Filing state taxes free Undyed kerosene, Credit Card Purchases. Filing state taxes free Credit or refund Gas guzzler tax, Credit or refund. Filing state taxes free Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Filing state taxes free Retail tax, Credits or refunds. Filing state taxes free Tire tax, Credit or refund. Filing state taxes free Vaccines, Credit or refund. Filing state taxes free Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Filing state taxes free Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Filing state taxes free Enterer, defined, Enterer. Filing state taxes free Entry, defined, Entry. Filing state taxes free Environmental taxes Credit or refund, Credits or refunds. Filing state taxes free Exceptions, Exceptions. Filing state taxes free Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Filing state taxes free Exempt communication services American Red Cross, International organizations and the American Red Cross. Filing state taxes free Answering service, Answering services. Filing state taxes free Coin-operated telephones, Coin-operated telephones. Filing state taxes free Installation charges, Installation charges. Filing state taxes free International organizations, International organizations and the American Red Cross. Filing state taxes free Mobile radio telephone service, Mobile radio telephone service. Filing state taxes free News services, News services. Filing state taxes free Nonprofit educational organizations, Nonprofit educational organizations. Filing state taxes free Nonprofit hospitals, Nonprofit hospitals. Filing state taxes free Private communication service, Private communication service. Filing state taxes free Qualified blood collector organizations, Qualified blood collector organizations. Filing state taxes free Radio broadcasts, News services. Filing state taxes free Security systems, Telephone-operated security systems. Filing state taxes free Exempt sales, heavy trucks, Sales exempt from tax. Filing state taxes free Exemptions Air transportation taxes, Exemptions. Filing state taxes free Bonus tickets, Bonus tickets. Filing state taxes free Coal, Exemption from tax. Filing state taxes free Communications taxes, Exemptions Federal government, Federal, state, and local government. Filing state taxes free Fixed-wing aircraft, Fixed-wing aircraft uses. Filing state taxes free For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Filing state taxes free Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Filing state taxes free Military personnel, Military personnel on international trips. Filing state taxes free Nonprofit educational organizations, Federal, state, and local government. Filing state taxes free , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Filing state taxes free , Exemptions Taxable tires, Tires exempt from tax. Filing state taxes free Vessel supplies, Exemptions Export, Export (No. Filing state taxes free 3). Filing state taxes free Exported taxable fuel, Exported taxable fuel. Filing state taxes free F Farming, On a farm for farming purposes (No. Filing state taxes free 1). Filing state taxes free Federal government, Federal, state, and local government. Filing state taxes free Fishing, In a boat engaged in commercial fishing (No. Filing state taxes free 4). Filing state taxes free Fishing rods and fishing poles. Filing state taxes free , Fishing rods and fishing poles. Filing state taxes free Fishing tackle boxes, Fishing tackle boxes. Filing state taxes free Fixed-wing aircraft, Fixed-wing aircraft uses. Filing state taxes free Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Filing state taxes free 9). Filing state taxes free Form 1363, Exportation. Filing state taxes free 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Filing state taxes free , Attachments to Form 720. Filing state taxes free 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Filing state taxes free 720, Claiming A Refund, Form 6197. Filing state taxes free , Filing Form 720 720X, Form 720X. Filing state taxes free 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Filing state taxes free Due dates, Due dates. Filing state taxes free Final return, Final return. Filing state taxes free Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Filing state taxes free Gas guzzler tax Automobiles, Automobiles. Filing state taxes free Credit or refund, Credit or refund. Filing state taxes free Limousines, Automobiles. Filing state taxes free Vehicles not subject to tax, Vehicles not subject to tax. Filing state taxes free Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Filing state taxes free H Hawaii, air transportation taxes, Transportation between the continental U. Filing state taxes free S. Filing state taxes free and Alaska or Hawaii. Filing state taxes free Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Filing state taxes free Further manufacture, Further manufacture. Filing state taxes free Installment sales, Installment sales. Filing state taxes free Parts or accessories, Parts or accessories. Filing state taxes free Presumptive retail sales price, Presumptive retail sales price. Filing state taxes free Related persons, Related person. Filing state taxes free Separate purchases, Separate purchase. Filing state taxes free Tax base, Determination of tax base. Filing state taxes free Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Filing state taxes free Help (see Tax help) Highway vehicle, Highway vehicle. Filing state taxes free , In a highway vehicle owned by the United States that is not used on a highway (No. Filing state taxes free 12). Filing state taxes free Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Filing state taxes free I Identifying number, Taxpayer identification number. Filing state taxes free Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Filing state taxes free 5). Filing state taxes free Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Filing state taxes free Local-only service, Local-only service. Filing state taxes free M Manufacturer, defined, Manufacturer. Filing state taxes free Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Filing state taxes free Lease payments, Partial payments. Filing state taxes free Partial payments, Partial payments. Filing state taxes free Registration, Registration requirements. Filing state taxes free Related person, Related person. Filing state taxes free Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Filing state taxes free Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Filing state taxes free Military aircraft, In military aircraft (No. Filing state taxes free 16). Filing state taxes free Mobile radio telephone service, Mobile radio telephone service. Filing state taxes free N News services, News services. Filing state taxes free Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Filing state taxes free 13). Filing state taxes free Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Filing state taxes free Nonprofit educational organizations, Nonprofit educational organizations. Filing state taxes free , Federal, state, and local government. Filing state taxes free Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Filing state taxes free 2). Filing state taxes free Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Filing state taxes free Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Filing state taxes free Dyed kerosene, Penalty. Filing state taxes free Pipeline operator, defined, Pipeline operator. Filing state taxes free Position holder, defined, Position holder. Filing state taxes free Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Filing state taxes free 6). Filing state taxes free R Rack, defined, Rack. Filing state taxes free Radio broadcasts, News services. Filing state taxes free Records, Refiner, defined, Refiner. Filing state taxes free Refinery, defined, Refinery. Filing state taxes free Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Filing state taxes free Registrant, Taxable fuel registrant. Filing state taxes free Registrant, defined, Registrant. Filing state taxes free Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Filing state taxes free Sport fishing equipment, Related person. Filing state taxes free Removal, defined, Removal. Filing state taxes free Retail tax Credits or refunds, Credits or refunds. Filing state taxes free Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Filing state taxes free S Sale, defined, Sale. Filing state taxes free Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Filing state taxes free Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Filing state taxes free Cost of transportation, Manufacturers taxes based on sale price. Filing state taxes free Delivery costs, Manufacturers taxes based on sale price. Filing state taxes free Discounts, Manufacturers taxes based on sale price. Filing state taxes free Installation costs, Manufacturers taxes based on sale price. Filing state taxes free Insurance costs, Manufacturers taxes based on sale price. Filing state taxes free Local advertising charges, Manufacturers taxes based on sale price. Filing state taxes free Manufacturers excise tax, Manufacturers taxes based on sale price. Filing state taxes free Rebates, Manufacturers taxes based on sale price. Filing state taxes free Retail dealer preparation costs, Manufacturers taxes based on sale price. Filing state taxes free Warranty charges, Manufacturers taxes based on sale price. Filing state taxes free School bus, In a school bus (No. Filing state taxes free 7). Filing state taxes free Second generation biofuel, Second generation biofuel. Filing state taxes free Security systems, Telephone-operated security systems. Filing state taxes free Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Filing state taxes free Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Filing state taxes free State and local governments, Federal, state, and local government. Filing state taxes free State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Filing state taxes free 14). Filing state taxes free State or nonprofit educational organization use, Sales by registered ultimate vendors. Filing state taxes free State use, Registered ultimate vendor (state use). Filing state taxes free , State use. Filing state taxes free State, defined, State. Filing state taxes free Suggestions, Comments and suggestions. Filing state taxes free T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Filing state taxes free Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Filing state taxes free Electric outboard motor, Electric outboard boat motors. Filing state taxes free International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Filing state taxes free Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Filing state taxes free Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Filing state taxes free Teletypewriter exchange service, Teletypewriter exchange service. Filing state taxes free Terminal operator, defined, Terminal operator. Filing state taxes free Terminal, defined, Terminal. Filing state taxes free Throughputter, defined, Throughputter. Filing state taxes free Tires Credit against heavy truck tax, Tire credit. Filing state taxes free Credit or refund of tax, Credit or refund. Filing state taxes free Train, Use in a train. Filing state taxes free Train (Diesel-powered), Diesel-powered train. Filing state taxes free Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Filing state taxes free TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Filing state taxes free , Two-party exchanges. Filing state taxes free U Ultimate purchaser, Ultimate purchaser. Filing state taxes free Uninterrupted international air transportation, Uninterrupted international air transportation. Filing state taxes free , Military personnel on international trips. Filing state taxes free Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Filing state taxes free 8). Filing state taxes free Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Filing state taxes free Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Filing state taxes free Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Filing state taxes free Law enforcement, Vehicles not subject to tax. Filing state taxes free Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Filing state taxes free Vessel operator, defined, Vessel operator. Filing state taxes free W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications