Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

H&r Block Free For Military

H&r Block My BlockH And R Block Free Tax ReturnTurbotax Premier Federal E File State 2012 For Pc DownloadFree E File 2013 TaxesHr Block Free EditionE File State Tax For FreeDid I File 2011 TaxesIncome Tax 1040ez2012 Tax ReturnAmending 2012 Federal Tax ReturnWhere Can I File 2012 Taxes Online FreeIrs Free File Fillable FormsStudent Tax FormMilitary Turbotax1040a 2010 Tax Form2011 1040ez Tax FormE File State Taxes FreeH And R Free TaxFed 1040ezWhere Can I File 2012 Taxes1040x Online FileTaxslayer Login1040x Amended ReturnForm 1040x 2013Irs Forms For 2011 Tax YearIrs E FileTaxact Login Tax ReturnWhere Do I Get State Tax FormsHow Do I Amend A Tax ReturnAmend 2012 Tax Return OnlineIrs ComFree State Tax Preparation Software2011 Tax Tables 1040ezHow Can I File My 2010 TaxesTaxact2010Aarp Tax Help2010 1040ez Tax FormFederal Tax Forms 2011 EzFiling State Tax For FreeHow To File 2012 Taxes In 2014

H&r Block Free For Military

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

Forms and Schedules for Form 1040

Schedule A (Form 1040), Itemized Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.

Schedule B (Form 1040), Interest and Ordinary Dividends
Use Schedule B to report your taxable interest or ordinary dividends.

Schedule C (Form 1040), Profit or Loss From Business
Use this schedule to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity.

Schedule C-EZ (Form 1040), Net Profit From Business
You can use Schedule C-EZ instead of Schedule C if you operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee and you have met all the requirements listed in Schedule C-EZ, Part I.

Schedule D (Form 1040), Capital Gains and Losses
Use Schedule D (Form 1040) to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Schedule E (Form 1040), Supplemental Income and Loss
Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Schedule EIC (Form 1040A or 1040), Earned Income Credit
After you have figured your earned income credit (EIC), use this schedule to give the IRS information about your qualifying child(ren).

Schedule F (Form 1040), Profit or Loss From Farming
Use Schedule F (Form 1040) to report farm income and expenses.

Schedule H (Form 1040), Household Employment Taxes
Use this schedule to report household employment taxes if you paid any one household employee cash wages of $1,800 or more during the calendar year, withheld federal income tax during the calendar year for any household employee, or paid total cash wages of $1,000 or more in any calendar quarter of the year or previous year to all household employees.

Schedule J (Form 1040), Income Averaging for Farmers and Fishermen
Use Schedule J (Form 1040) to elect to figure your income tax by averaging, over the previous 3 years (base years), all or part of your taxable income from your trade or business of farming or fishing.

Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled
Use this schedule to figure the credit for the elderly or the disabled.

Schedule SE (Form 1040), Self-Employment Tax
Use this schedule to figure the tax due on net earnings from self-employment.

Form 1040-V, Payment Voucher for Form 1040
This form is a statement you send with your check or money order for any balance due on the “Amount you owe” line of your Form 1040, Form 1040A, or Form 1040EZ.

Form 1040X, Amended U.S. Individual Income Tax Return
Used by individual taxpayers to amend prior year tax returns.

Form 2106, Employee Business Expenses
Use this form if you are an employee deducting ordinary and necessary expenses for your job.

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Use this form to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty.

Form 2441, Child and Dependent Care Expenses
If you paid someone to care for your child (under age 13) or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses.

Form 2848, Power of Attorney and Declaration of Representative
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.

Form 3903, Moving Expenses
Use Form 3903 to figure your moving expense deduction for a move related to the start of work at a new principal place of work (workplace). If the new workplace is outside the United States or its possessions, you must be a U.S. citizen or resident alien to deduct your expenses.

Form 4562, Depreciation and Amortization
Use Form 4562 to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
A U.S. citizen or resident files this form to request an automatic extension of time to file a U.S. individual income tax return.

Form 4952, Investment Interest Expense Deduction
Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Use Form 5329 to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

Form 8283, Noncash Charitable Contributions
Individuals, partnerships, and corporations file this form to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.

Form 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year.

Form 8606, Nondeductible IRAs
Use this form to report nondeductible contributions you made to traditional IRAs; distributions from traditional, SEP, or SIMPLE IRAs, if you have ever made nondeductible contributions to traditional IRAs; conversions from traditional, SEP, or SIMPLE IRAs to Roth IRAs; and distributions from Roth IRAs

Schedule 8812 (Form 1040A or 1040), Child Tax Credit
Use Part I of this schedule to document that any child for whom you entered an ITIN and for whom you also checked the "if qualifying child for child tax credit" box, is a resident of the United States because the child meets the substantial presence test and is not otherwise treated as a nonresident alien. Use Parts II–IV of Schedule 8812 to figure the additional child tax credit.

Form 8822, Change of Address
Use this form to notify the Internal Revenue Service of a change to your home mailing address.

Form 8829, Expenses for Business Use of Your Home
Use this form to figure the allowable expenses for business use of your home on Schedule C (Form 1040) and any carryover to next year of amounts not deductible this year.

Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Use this form to figure and claim your education credits, which are based on qualified education expenses paid to an eligible postsecondary educational institution.

Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.

Form 9465, Installment Agreement Request
Use form to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you).

Page Last Reviewed or Updated: 20-Feb-2014

The H&r Block Free For Military

H&r block free for military 33. H&r block free for military   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). H&r block free for military This chapter explains the following. H&r block free for military Who qualifies for the credit for the elderly or the disabled. H&r block free for military How to claim the credit. H&r block free for military You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. H&r block free for military Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. H&r block free for military You are a qualified individual. H&r block free for military Your income is not more than certain limits. H&r block free for military You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. H&r block free for military Use Figure 33-A first to see if you are a qualified individual. H&r block free for military If you are, go to Table 33-1 to make sure your income is not too high to take the credit. H&r block free for military You can take the credit only if you file Form 1040 or Form 1040A. H&r block free for military You cannot take the credit if you file Form 1040EZ. H&r block free for military Qualified Individual You are a qualified individual for this credit if you are a U. H&r block free for military S. H&r block free for military citizen or resident alien, and either of the following applies. H&r block free for military You were age 65 or older at the end of 2013. H&r block free for military You were under age 65 at the end of 2013 and all three of the following statements are true. H&r block free for military You retired on permanent and total disability (explained later). H&r block free for military You received taxable disability income for 2013. H&r block free for military On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). H&r block free for military Age 65. H&r block free for military   You are considered to be age 65 on the day before your 65th birthday. H&r block free for military Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. H&r block free for military U. H&r block free for military S. H&r block free for military Citizen or Resident Alien You must be a U. H&r block free for military S. H&r block free for military citizen or resident alien (or be treated as a resident alien) to take the credit. H&r block free for military Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. H&r block free for military Exceptions. H&r block free for military   You may be able to take the credit if you are a nonresident alien who is married to a U. H&r block free for military S. H&r block free for military citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. H&r block free for military S. H&r block free for military resident alien. H&r block free for military If you make that choice, both you and your spouse are taxed on your worldwide incomes. H&r block free for military If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. H&r block free for military S. H&r block free for military citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. H&r block free for military S. H&r block free for military resident alien for the entire year. H&r block free for military In that case, you may be allowed to take the credit. H&r block free for military For information on these choices, see chapter 1 of Publication 519, U. H&r block free for military S. H&r block free for military Tax Guide for Aliens. H&r block free for military Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. H&r block free for military However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. H&r block free for military Head of household. H&r block free for military   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. H&r block free for military See Head of Household in chapter 2 for the tests you must meet. H&r block free for military Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). H&r block free for military You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. H&r block free for military Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. H&r block free for military If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. H&r block free for military Permanent and total disability. H&r block free for military    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. H&r block free for military A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. H&r block free for military See Physician's statement , later. H&r block free for military Substantial gainful activity. H&r block free for military   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. H&r block free for military Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. H&r block free for military   Substantial gainful activity is not work you do to take care of yourself or your home. H&r block free for military It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. H&r block free for military However, doing this kind of work may show that you are able to engage in substantial gainful activity. H&r block free for military    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. H&r block free for military Sheltered employment. H&r block free for military   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. H&r block free for military These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. H&r block free for military   Compared to commercial employment, pay is lower for sheltered employment. H&r block free for military Therefore, one usually does not look for sheltered employment if he or she can get other employment. H&r block free for military The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. H&r block free for military Physician's statement. H&r block free for military   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. H&r block free for military You can use the statement in the Instructions for Schedule R. H&r block free for military    Figure 33-A. H&r block free for military Are You a Qualified Individual? This image is too large to be displayed in the current screen. H&r block free for military Please click the link to view the image. H&r block free for military Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. H&r block free for military Veterans. H&r block free for military   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. H&r block free for military VA Form 21-0172 must be signed by a person authorized by the VA to do so. H&r block free for military You can get this form from your local VA regional office. H&r block free for military Physician's statement obtained in earlier year. H&r block free for military   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. H&r block free for military For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. H&r block free for military If you meet the required conditions, check the box on your Schedule R, Part II, line 2. H&r block free for military   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. H&r block free for military Table 33-1. H&r block free for military Income Limits IF your filing status is . H&r block free for military . H&r block free for military . H&r block free for military THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. H&r block free for military . H&r block free for military . H&r block free for military   Your adjusted gross income (AGI)* is equal to or more than. H&r block free for military . H&r block free for military . H&r block free for military     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. H&r block free for military . H&r block free for military . H&r block free for military   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. H&r block free for military Disability income. H&r block free for military   If you are under age 65, you must also have taxable disability income to qualify for the credit. H&r block free for military Disability income must meet both of the following requirements. H&r block free for military It must be paid under your employer's accident or health plan or pension plan. H&r block free for military It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. H&r block free for military Payments that are not disability income. H&r block free for military   Any payment you receive from a plan that does not provide for disability retirement is not disability income. H&r block free for military Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. H&r block free for military   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. H&r block free for military Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. H&r block free for military Income Limits To determine if you can claim the credit, you must consider two income limits. H&r block free for military The first limit is the amount of your adjusted gross income (AGI). H&r block free for military The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. H&r block free for military The limits are shown in Table 33-1. H&r block free for military If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. H&r block free for military See How to Claim the Credit , later. H&r block free for military If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. H&r block free for military How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. H&r block free for military Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). H&r block free for military If you want the IRS to figure your tax, see chapter 30. H&r block free for military Form 1040. H&r block free for military   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. H&r block free for military Form 1040A. H&r block free for military   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. H&r block free for military Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. H&r block free for military Next, fill out Schedule R, Part III. H&r block free for military If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. H&r block free for military If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. H&r block free for military For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. H&r block free for military Limit on credit. H&r block free for military   The amount of the credit you can claim is generally limited to the amount of your tax. H&r block free for military Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. H&r block free for military Prev  Up  Next   Home   More Online Publications