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Free turbotax 2013 Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Free turbotax 2013 irs. Free turbotax 2013 gov/pub15a. Free turbotax 2013 What's New Social security and Medicare tax for 2014. Free turbotax 2013  The social security tax rate is 6. Free turbotax 2013 2% each for the employee and employer, unchanged from 2013. Free turbotax 2013 The social security wage base limit is $117,000. Free turbotax 2013 The Medicare tax rate is 1. Free turbotax 2013 45% each for the employee and employer, unchanged from 2013. Free turbotax 2013 There is no wage base limit for Medicare tax. Free turbotax 2013 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free turbotax 2013 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free turbotax 2013 Withholding allowance. Free turbotax 2013  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free turbotax 2013 Same-sex marriage. Free turbotax 2013  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free turbotax 2013 For more information, see Revenue Ruling 2013-17, 2013-38 I. Free turbotax 2013 R. Free turbotax 2013 B. Free turbotax 2013 201, available at www. Free turbotax 2013 irs. Free turbotax 2013 gov/irb/2013-38_IRB/ar07. Free turbotax 2013 html. Free turbotax 2013 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free turbotax 2013 Notice 2013-61, 2013-44 I. Free turbotax 2013 R. Free turbotax 2013 B. Free turbotax 2013 432, is available at www. Free turbotax 2013 irs. Free turbotax 2013 gov/irb/2013-44_IRB/ar10. Free turbotax 2013 html. Free turbotax 2013 Reminders Additional Medicare Tax withholding. Free turbotax 2013 . Free turbotax 2013  In addition to withholding Medicare tax at 1. Free turbotax 2013 45%, you must withhold a 0. Free turbotax 2013 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free turbotax 2013 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free turbotax 2013 Additional Medicare Tax is only imposed on the employee. Free turbotax 2013 There is no employer share of Additional Medicare Tax. Free turbotax 2013 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free turbotax 2013 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free turbotax 2013 For more information on Additional Medicare Tax, visit IRS. Free turbotax 2013 gov and enter “Additional Medicare Tax” in the search box. Free turbotax 2013 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free turbotax 2013  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free turbotax 2013 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free turbotax 2013 For more information, visit IRS. Free turbotax 2013 gov and enter “work opportunity tax credit” in the search box. Free turbotax 2013 COBRA premium assistance credit. Free turbotax 2013  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free turbotax 2013 For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Free turbotax 2013 Federal tax deposits must be made by electronic funds transfer. Free turbotax 2013  You must use electronic funds transfer to make all federal tax deposits. Free turbotax 2013 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free turbotax 2013 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free turbotax 2013 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free turbotax 2013 EFTPS is a free service provided by the Department of Treasury. Free turbotax 2013 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free turbotax 2013 For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Free turbotax 2013 To get more information about EFTPS or to enroll in EFTPS, visit www. Free turbotax 2013 eftps. Free turbotax 2013 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free turbotax 2013 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free turbotax 2013 You must receive written notice from the IRS to file Form 944. Free turbotax 2013  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Free turbotax 2013 S. Free turbotax 2013 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Free turbotax 2013 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Free turbotax 2013 For more information on requesting to file Form 944, visit IRS. Free turbotax 2013 gov and enter “file employment taxes annually” in the search box. Free turbotax 2013 Employers can request to file Forms 941 instead of Form 944. Free turbotax 2013  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Free turbotax 2013 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Free turbotax 2013 For more information on requesting to file Form 944, visit IRS. Free turbotax 2013 gov and enter “file employment taxes annually” in the search box. Free turbotax 2013 Aggregate Form 941 filers. Free turbotax 2013  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Free turbotax 2013 Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Free turbotax 2013 To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Free turbotax 2013 Aggregate Form 940 filers. Free turbotax 2013  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free turbotax 2013 Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Free turbotax 2013 To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Free turbotax 2013 Electronic filing and payment. Free turbotax 2013  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free turbotax 2013 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Free turbotax 2013 Spend less time and worry about taxes and more time running your business. Free turbotax 2013 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free turbotax 2013 For e-file, visit www. Free turbotax 2013 irs. Free turbotax 2013 gov/efile for additional information. Free turbotax 2013 For EFTPS, visit www. Free turbotax 2013 eftps. Free turbotax 2013 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Free turbotax 2013 Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Free turbotax 2013  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Free turbotax 2013 Form W-4, Employee's Withholding Allowance Certificate. Free turbotax 2013 Form W-4P, Withholding Certificate for Pension or Annuity Payments. Free turbotax 2013 Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Free turbotax 2013 Form W-4V, Voluntary Withholding Request. Free turbotax 2013 For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Free turbotax 2013 The electronic system must ensure that the information received by the payer is the information sent by the payee. Free turbotax 2013 The system must document all occasions of user access that result in a submission. Free turbotax 2013 In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Free turbotax 2013 The electronic system must provide exactly the same information as the paper form. Free turbotax 2013 The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Free turbotax 2013 The electronic signature must be the final entry in the submission. Free turbotax 2013 Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Free turbotax 2013 The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Free turbotax 2013 For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Free turbotax 2013 The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Free turbotax 2013 You must also meet all recordkeeping requirements that apply to the paper forms. Free turbotax 2013 For more information, see: Regulations sections 31. Free turbotax 2013 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Free turbotax 2013 You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Free turbotax 2013 irs. Free turbotax 2013 gov/pub/irs-irbs/irb99-04. Free turbotax 2013 pdf. Free turbotax 2013 Additional employment tax information. Free turbotax 2013  Visit the IRS website at www. Free turbotax 2013 irs. Free turbotax 2013 gov/businesses and click on the Employment Taxes link under Businesses Topics. Free turbotax 2013 Telephone help. Free turbotax 2013  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Free turbotax 2013 Help for people with disabilities. Free turbotax 2013  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Free turbotax 2013 You may also use this number for assistance with unresolved tax problems. Free turbotax 2013 Furnishing Form W-2 to employees electronically. Free turbotax 2013  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Free turbotax 2013 Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Free turbotax 2013 You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Free turbotax 2013 To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Free turbotax 2013 The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Free turbotax 2013 The employee must be informed of the scope and duration of the consent. Free turbotax 2013 The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Free turbotax 2013 The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Free turbotax 2013 The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Free turbotax 2013 The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Free turbotax 2013 The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Free turbotax 2013 The employer must notify the employee of any changes to the employer's contact information. Free turbotax 2013 You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Free turbotax 2013 For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Free turbotax 2013 6051-1(j). Free turbotax 2013 Photographs of missing children. Free turbotax 2013  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free turbotax 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free turbotax 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free turbotax 2013 Introduction This publication supplements Publication 15 (Circular E). Free turbotax 2013 It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Free turbotax 2013 This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Free turbotax 2013 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Free turbotax 2013 Ordering publications and forms. Free turbotax 2013   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Free turbotax 2013 Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Free turbotax 2013   We welcome your comments about this publication and your suggestions for future editions. Free turbotax 2013    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Free turbotax 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free turbotax 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free turbotax 2013   You can also send us comments from www. Free turbotax 2013 irs. Free turbotax 2013 gov/formspubs. Free turbotax 2013 Click on More Information and then click on Comment on Tax Forms and Publications. Free turbotax 2013   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free turbotax 2013 Prev  Up  Next   Home   More Online Publications
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Free turbotax 2013 9. Free turbotax 2013   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Free turbotax 2013 This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Free turbotax 2013 The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Free turbotax 2013 See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Free turbotax 2013 However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Free turbotax 2013 You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Free turbotax 2013 Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Free turbotax 2013 If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Free turbotax 2013 Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Free turbotax 2013 Qualified education expenses. Free turbotax 2013   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Free turbotax 2013 They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Free turbotax 2013   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Free turbotax 2013   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Free turbotax 2013 The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Free turbotax 2013 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free turbotax 2013 You will need to contact the eligible educational institution for qualified room and board costs. Free turbotax 2013 Eligible educational institution. Free turbotax 2013   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free turbotax 2013 S. Free turbotax 2013 Department of Education. Free turbotax 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free turbotax 2013 The educational institution should be able to tell you if it is an eligible educational institution. Free turbotax 2013   Certain educational institutions located outside the United States also participate in the U. Free turbotax 2013 S. Free turbotax 2013 Department of Education's Federal Student Aid (FSA) programs. Free turbotax 2013 Half-time student. Free turbotax 2013   A student is enrolled “at least half-time” if he or she 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. Free turbotax 2013 Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Free turbotax 2013 You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free turbotax 2013 Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Free turbotax 2013 If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Free turbotax 2013 Example 1. Free turbotax 2013 In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Free turbotax 2013 She paid $5,800 of qualified education expenses from the following sources. Free turbotax 2013   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Free turbotax 2013   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Free turbotax 2013 However, she must include the $500 taxable earnings in her gross income subject to income tax. Free turbotax 2013 Example 2. Free turbotax 2013 Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Free turbotax 2013 This must be included in her income subject to income tax. Free turbotax 2013 The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Free turbotax 2013 Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Free turbotax 2013 She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Free turbotax 2013 Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free turbotax 2013 The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Free turbotax 2013 If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Free turbotax 2013 Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Free turbotax 2013 See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Free turbotax 2013 There are many other situations in which Form 5329 is required. Free turbotax 2013 If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Free turbotax 2013 Prev  Up  Next   Home   More Online Publications