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

Counseling services are available to help people budget money and pay bills. Credit unions, Cooperative Extension offices, military family service centers and religious organizations are among those that may offer free or low-cost credit counseling.

Local, nonprofit agencies that provide educational programs on money management and help in developing debt payment plans operate under the name Consumer Credit Counseling Service (CCCS). Make certain that the agency is accredited by the Council on Accreditation, (COA), or the International Organization for Standardization (ISO). The counselor should also be certified by the National Foundation for Credit Counseling (NFCC), an organization that supports a national network of credit counselors.

Typically, a counseling service will negotiate lower payments with your creditors, then make the payments using money you send to it each month. The cost of setting up this debt-management plan is paid by the creditor, not you. Ask these questions to find the best counselor for you:

  • What services do you offer? Look for an organization that offers budget counseling and money management classes as well as a debt-management plan.
  • Do you offer free information? Avoid organizations that charge for information or make you provide a lot of details about your problem first.
  • What are your fees? Are there set-up and/or monthly fees? A typical set-up fee is $10. Beware of agencies that charge large up-front fees.
  • How will the debt management plan work? What debts can be included in the plan and will you get regular reports on your accounts?
  • Ask whether the counselor can get creditors to lower or eliminate interest and fees. If the answer is yes, contact your creditors to verify this.
  • Ask what happens if you can't afford to pay. If an organization won't help you because you can't afford to pay, go somewhere else for help.
  • Will your counselor help you avoid future problems? Getting a plan for avoiding future debt is as important as solving the immediate debt problem.
  • Ask for a contract. All verbal promises should be in writing before you pay any money.
  • Are your counselors accredited or certified? Legitimate credit counseling firms are affiliated with the National Foundation for Credit Counseling or the Association of Independent Consumer Credit Counseling Agencies.

Check with your local consumer protection agency and the Better Business Bureau to see if any complaints have been filed about the counseling service you're considering.

If you have concerns about approved credit counseling agencies or credit counseling providers, please contact the U.S. Trustee Program .

The Freetax

Freetax Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Freetax Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Freetax Fiscal-year taxpayers. Freetax   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Freetax These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Freetax First Quarter The first quarter of a calendar year is made up of January, February, and March. Freetax Second Quarter The second quarter of a calendar year is made up of April, May, and June. Freetax Third Quarter The third quarter of a calendar year is made up of July, August, and September. Freetax Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Freetax Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Freetax Use the following general guidelines to make these changes. Freetax The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Freetax Also see Saturday, Sunday, or legal holiday, earlier. Freetax Individuals Form 1040. Freetax    This form is due on the 15th day of the 4th month after the end of your tax year. Freetax Form 4868 is used to request an extension of time to file Form 1040. Freetax Estimated tax payments (Form 1040-ES). Freetax   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Freetax Partnerships Form 1065. Freetax   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Freetax Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Freetax Form 1065-B (electing large partnerships). Freetax   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Freetax Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Freetax Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Freetax   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Freetax S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Freetax Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Freetax Estimated tax payments. Freetax   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Freetax Form 2553. Freetax   This form is used to choose S corporation treatment. Freetax It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Freetax Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Freetax Principally, it covers the following federal taxes. Freetax Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Freetax Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Freetax Federal unemployment (FUTA) tax you must pay as an employer. Freetax The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Freetax Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Freetax Forms you may need. Freetax   The following is a list and description of the primary employment tax forms you may need. Freetax Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Freetax This form is due the last day of the first calendar month after the calendar year ends. Freetax Use it to report the FUTA tax on wages you paid. Freetax Form 941, Employer's QUARTERLY Federal Tax Return. Freetax This form is due the last day of the first calendar month after the calendar quarter ends. Freetax Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Freetax Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Freetax This form is due the last day of the first calendar month after the calendar year ends. Freetax Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Freetax Form 944, Employer's ANNUAL Federal Tax Return. Freetax This form is due the last day of the first calendar month after the calendar year ends. Freetax Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Freetax Form 945, Annual Return of Withheld Federal Income Tax. Freetax This form is due the last day of the first calendar month after the calendar year ends. Freetax Use it to report income tax withheld on all nonpayroll items. Freetax Nonpayroll items include the following. Freetax Backup withholding. Freetax Withholding on pensions, annuities, IRAs, and gambling winnings. Freetax Payments of Indian gaming profits to tribal members. Freetax Fiscal-year taxpayers. Freetax   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Freetax The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Freetax These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Freetax See July 31 , later. Freetax Extended due dates. Freetax   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Freetax If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Freetax However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Freetax First Quarter The first quarter of a calendar year is made up of January, February, and March. Freetax Second Quarter The second quarter of a calendar year is made up of April, May, and June. Freetax Third Quarter The third quarter of a calendar year is made up of July, August, and September. Freetax Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Freetax Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Freetax Use this calendar with Publication 510. Freetax Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Freetax References to Form 2290 also apply to Form 2290(SP). Freetax Forms you may need. Freetax   The following is a list and description of the excise tax forms you may need. Freetax Form 11-C, Occupational Tax and Registration Return for Wagering. Freetax Use this form to register any wagering activity and to pay an occupational tax on wagering. Freetax File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Freetax You must file the form before you begin accepting wagers. Freetax After that, file the form by July 1 of each year. Freetax Also, see Form 730, later. Freetax Form 720, Quarterly Federal Excise Tax Return. Freetax File this form by the last day of the month following the calendar quarter. Freetax Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Freetax Form 730, Monthly Tax Return for Wagers. Freetax Use this form to pay an excise tax on wagers you accept. Freetax File this form for each month by the last day of the following month. Freetax Also, see Form 11-C, earlier. Freetax Form 2290, Heavy Highway Vehicle Use Tax Return. Freetax Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Freetax File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Freetax The tax period begins on July 1 and ends the following June 30. Freetax You must pay the full year's tax on all vehicles you have in use during the month of July. Freetax You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Freetax For more information, see the Instructions for Form 2290. Freetax Fiscal-year taxpayers. Freetax   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Freetax Adjustments for Saturday, Sunday, or legal holidays. Freetax   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Freetax For excise taxes, there are two exceptions to this rule. Freetax For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Freetax Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Freetax If the due date falls on a Sunday, the deposit is due on the following Monday. Freetax For more information, see the Instructions for Form 720. Freetax The Excise Tax Calendar has been adjusted for all of these provisions. Freetax Regular method taxes. Freetax   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Freetax First Quarter The first quarter of a calendar year is made up of January, February, and March. Freetax Second Quarter The second quarter of a calendar year is made up of April, May, and June. Freetax Third Quarter The third quarter of a calendar year is made up of July, August, and September. Freetax Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Freetax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Freetax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Freetax Free help with your tax return. Freetax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Freetax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Freetax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Freetax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Freetax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Freetax To find the nearest VITA or TCE site, visit IRS. Freetax gov or call 1-800-906-9887. Freetax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Freetax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Freetax aarp. Freetax org/money/taxaide or call 1-888-227-7669. Freetax   For more information on these programs, go to IRS. Freetax gov and enter “VITA” in the search box. Freetax Internet. Freetax IRS. Freetax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Freetax Apply for an Employer Identification Number (EIN). Freetax Go to IRS. Freetax gov and enter Apply for an EIN in the search box. Freetax Request an Electronic Filing PIN by going to IRS. Freetax gov and entering Electronic Filing PIN in the search box. Freetax Check the status of your 2013 refund with Where's My Refund? Go to IRS. Freetax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freetax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Freetax Checking the status of your amended return. Freetax Go to IRS. Freetax gov and enter Where's My Amended Return in the search box. Freetax Download forms, instructions, and publications, including some accessible versions. Freetax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Freetax gov or IRS2Go. Freetax Tax return and tax account transcripts are generally available for the current year and past three years. Freetax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Freetax gov. Freetax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Freetax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Freetax gov. Freetax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Freetax gov or IRS2Go. Freetax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Freetax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Freetax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Freetax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Freetax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Freetax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Freetax gov. Freetax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Freetax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freetax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Freetax AARP offers the Tax-Aide counseling program as part of the TCE program. Freetax Visit AARP's website to find the nearest Tax-Aide location. Freetax Research your tax questions. Freetax Search publications and instructions by topic or keyword. Freetax Read the Internal Revenue Code, regulations, or other official guidance. Freetax Read Internal Revenue Bulletins. Freetax Sign up to receive local and national tax news by email. Freetax Phone. Freetax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Freetax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Freetax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Freetax Call to locate the nearest volunteer help site, 1-800-906-9887. Freetax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Freetax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freetax Most VITA and TCE sites offer free electronic filing. Freetax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Freetax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Freetax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Freetax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Freetax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Freetax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Freetax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freetax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Freetax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Freetax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Freetax You should receive your order within 10 business days. Freetax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Freetax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Freetax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Freetax Call to ask tax questions, 1-800-829-1040. Freetax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Freetax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Freetax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Freetax gsa. Freetax gov/fedrelay. Freetax Walk-in. Freetax You can find a selection of forms, publications and services — in-person, face-to-face. Freetax Products. Freetax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Freetax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Freetax Services. Freetax You can walk in to your local TAC most business days for personal, face-to-face tax help. Freetax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Freetax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Freetax No appointment is necessary—just walk in. Freetax Before visiting, check www. Freetax irs. Freetax gov/localcontacts for hours of operation and services provided. Freetax Mail. Freetax You can send your order for forms, instructions, and publications to the address below. Freetax You should receive a response within 10 business days after your request is received. Freetax  Internal Revenue Service 1201 N. Freetax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Freetax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Freetax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Freetax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Freetax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Freetax You face (or your business is facing) an immediate threat of adverse action. Freetax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Freetax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Freetax Here's why we can help: TAS is an independent organization within the IRS. Freetax Our advocates know how to work with the IRS. Freetax Our services are free and tailored to meet your needs. Freetax We have offices in every state, the District of Columbia, and Puerto Rico. Freetax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Freetax irs. Freetax gov/advocate, or call us toll-free at 1-877-777-4778. Freetax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Freetax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Freetax irs. Freetax gov/sams. Freetax Low Income Taxpayer Clinics. Freetax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Freetax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Freetax Visit www. Freetax TaxpayerAdvocate. Freetax irs. Freetax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Freetax gnewbus01 Prev  Up  Next   Home   More Online Publications