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H&r Block Free Tax

Refile 2012 TaxesHow To Amend A Tax Return With TurbotaxFree Federal Income Tax FilingI Need To Print A 1040ez FormHow To File An Amended Tax Return For 2013Amended Tax Return FormCan You File 2011 Taxes NowTax Return 1040nrHow To Fill Out 1040x2011 Tax Form 1040ezHow Can I File My 2012 Taxes LateTurbotax Do Taxes For 2010Free Federal Tax Filing For 20112011 Tax Forms 1040Efile 1040x OnlineE-file State Return OnlyWhere Do I Get 2012 Tax Forms2011 1040ez Federal Income Tax Filing Online1040 Easy Form 2012Form 1040 XForm 1040ez 20131040ez E-fileBlank Printable 1040ez Form2011 Federal Tax Form 1040ezFile Taxes 2010Amended 1040ezHow To File 1040x OnlineAmending 2012 Tax ReturnFree File Taxes2010 State Tax FormsFiling 2006 Taxes OnlineState Tax Filing RequirementsFree H & R Block Tax Filing1040ez Printable Tax FormsHow To File My 2012 Taxes LateState Income Tax QuestionsEfile 1040nr Ez 540nr ShortFiling Taxes 2014File Form 1040x FreeFree 2011 Tax Return

H&r Block Free Tax

H&r block free tax Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. H&r block free tax Tax-free exchange of rental property occasionally used for personal purposes. H&r block free tax Ordering forms and publications. H&r block free tax Tax questions. H&r block free tax Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. H&r block free tax irs. H&r block free tax gov/pub527. H&r block free tax What's New Net Investment Income Tax (NIIT). H&r block free tax  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). H&r block free tax NIIT is a 3. H&r block free tax 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. H&r block free tax Net investment income may include rental income and other income from passive activities. H&r block free tax Use Form 8960, Net Investment Income Tax, to figure this tax. H&r block free tax For more information on NIIT, go to IRS. H&r block free tax gov and enter “Net Investment Income Tax” in the search box. H&r block free tax Reminders Photographs of missing children. H&r block free tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block free tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block free tax Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. H&r block free tax In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. H&r block free tax First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. H&r block free tax We will look at types of income and when each is reported, and at types of expenses and which are deductible. H&r block free tax Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. H&r block free tax Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. H&r block free tax Special rental situations are grouped together in chapter 4. H&r block free tax These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. H&r block free tax Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. H&r block free tax Sale or exchange of rental property. H&r block free tax   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. H&r block free tax Sale of main home used as rental property. H&r block free tax   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. H&r block free tax Tax-free exchange of rental property occasionally used for personal purposes. H&r block free tax   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. H&r block free tax   For information on the qualifying use standards, see Rev. H&r block free tax Proc. H&r block free tax 2008–16, 2008 IRB 547, at http://www. H&r block free tax irs. H&r block free tax gov/irb/2008-10_IRB/ar12. H&r block free tax html . H&r block free tax For more information on like-kind exchanges, see chapter 1 of Publication 544. H&r block free tax Comments and suggestions. H&r block free tax   We welcome your comments about this publication and your suggestions for future editions. H&r block free tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free tax   You can send your comments from www. H&r block free tax irs. H&r block free tax gov/formspubs/. H&r block free tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. H&r block free tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block free tax Ordering forms and publications. H&r block free tax   Visit www. H&r block free tax irs. H&r block free tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block free tax Internal Revenue Service 1201 N. H&r block free tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free tax   If you have a tax question, check the information available on IRS. H&r block free tax gov or call 1-800-829-1040. H&r block free tax We cannot answer tax questions sent to either of the above addresses. H&r block free tax Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. H&r block free tax Prev  Up  Next   Home   More Online Publications
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The H&r Block Free Tax

H&r block free tax 8. H&r block free tax   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. H&r block free tax Half-time student. H&r block free tax How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. H&r block free tax ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. H&r block free tax Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. H&r block free tax If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. H&r block free tax You cannot deduct either payments or contributions to a QTP. H&r block free tax For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. H&r block free tax What is the tax benefit of a QTP. H&r block free tax   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. H&r block free tax See Are Distributions Taxable , later, for more information. H&r block free tax    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. H&r block free tax See Coordination With American Opportunity and Lifetime Learning Credits, later. H&r block free tax What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. H&r block free tax QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. H&r block free tax The program must meet certain requirements. H&r block free tax Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. H&r block free tax Qualified education expenses. H&r block free tax   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). H&r block free tax As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. H&r block free tax See Half-time student , later. H&r block free tax The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. H&r block free tax Tuition and fees. H&r block free tax Books, supplies, and equipment. H&r block free tax Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. H&r block free tax Expenses for room and board must be incurred by students who are enrolled at least half-time. H&r block free tax The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. H&r block free tax The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. H&r block free tax The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r block free tax You will need to contact the eligible educational institution for qualified room and board costs. H&r block free tax    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. H&r block free tax Designated beneficiary. H&r block free tax   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. H&r block free tax The designated beneficiary can be changed after participation in the QTP begins. H&r block free tax If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. H&r block free tax Half-time student. H&r block free tax   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload 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 tax Eligible educational institution. H&r block free tax   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H&r block free tax S. H&r block free tax Department of Education. H&r block free tax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H&r block free tax The educational institution should be able to tell you if it is an eligible educational institution. H&r block free tax   Certain educational institutions located outside the United States also participate in the U. H&r block free tax S. H&r block free tax Department of Education's Federal Student Aid (FSA) programs. H&r block free tax   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. H&r block free tax There are no income restrictions on the individual contributors. H&r block free tax You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. H&r block free tax   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. H&r block free tax This is a return of the investment in the plan. H&r block free tax The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). H&r block free tax Earnings and return of investment. H&r block free tax    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. H&r block free tax The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). H&r block free tax Form 1099-Q should be sent to you by January 31, 2014. H&r block free tax Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. H&r block free tax Adjusted qualified education expenses. H&r block free tax   This amount is the total qualified education expenses reduced by any tax-free educational assistance. H&r block free tax Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block free tax Taxable earnings. H&r block free tax   Use the following steps to figure the taxable part. H&r block free tax Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. H&r block free tax The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. H&r block free tax Subtract the amount figured in (1) from the total distributed earnings. H&r block free tax The result is the amount the beneficiary must include in income. H&r block free tax Report it on Form 1040 or Form 1040NR, line 21. H&r block free tax Example 1. H&r block free tax In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. H&r block free tax Over the years they contributed $18,000 to the account. H&r block free tax The total balance in the account was $27,000 on the date the distribution was made. H&r block free tax In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. H&r block free tax She paid her college expenses from the following sources. H&r block free tax   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. H&r block free tax   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. H&r block free tax Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. H&r block free tax Sara figures the taxable part of the distributed earnings as follows. H&r block free tax   1. H&r block free tax $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. H&r block free tax $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. H&r block free tax Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H&r block free tax This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. H&r block free tax Example 2. H&r block free tax Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). H&r block free tax   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. H&r block free tax   1. H&r block free tax $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. H&r block free tax $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). H&r block free tax This represents distributed earnings not used for adjusted qualified education expenses. H&r block free tax Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. H&r block free tax For purposes of this allocation, disregard any qualified elementary and secondary education expenses. H&r block free tax Example 3. H&r block free tax Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. H&r block free tax In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. H&r block free tax   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. H&r block free tax Note. H&r block free tax If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . H&r block free tax Coordination With Tuition and Fees Deduction. H&r block free tax   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H&r block free tax Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. H&r block free tax You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. H&r block free tax Your basis is the total amount of contributions to that QTP account. H&r block free tax You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. H&r block free tax If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. H&r block free tax ) from all such accounts in order to determine your taxable earnings for the year. H&r block free tax By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. H&r block free tax Example 1. H&r block free tax In 2013, Taylor received a final distribution of $1,000 from QTP #1. H&r block free tax His unrecovered basis in that account before the distribution was $3,000. H&r block free tax If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). H&r block free tax Example 2. H&r block free tax Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. H&r block free tax His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). H&r block free tax Taylor's adjusted qualified education expenses for 2013 totaled $6,000. H&r block free tax In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. H&r block free tax   1. H&r block free tax $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. H&r block free tax $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. H&r block free tax $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. H&r block free tax Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). H&r block free tax Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. H&r block free tax Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. H&r block free tax Exceptions. H&r block free tax   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. H&r block free tax Made because the designated beneficiary is disabled. H&r block free tax A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. H&r block free tax A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. H&r block free tax Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block free tax Made on account of the attendance of the designated beneficiary at a U. H&r block free tax S. H&r block free tax military academy (such as the USNA at Annapolis). H&r block free tax This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. H&r block free tax S. H&r block free tax Code) attributable to such attendance. H&r block free tax Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. H&r block free tax ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. H&r block free tax Figuring the additional tax. H&r block free tax    Use Part II of Form 5329, to figure any additional tax. H&r block free tax Report the amount on Form 1040, line 58, or Form 1040NR, line 56. H&r block free tax Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. H&r block free tax In addition, the designated beneficiary can be changed without transferring accounts. H&r block free tax Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). H&r block free tax An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. H&r block free tax Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. H&r block free tax These are not taxable distributions. H&r block free tax Members of the beneficiary's family. H&r block free tax   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. H&r block free tax Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. H&r block free tax Brother, sister, stepbrother, or stepsister. H&r block free tax Father or mother or ancestor of either. H&r block free tax Stepfather or stepmother. H&r block free tax Son or daughter of a brother or sister. H&r block free tax Brother or sister of father or mother. H&r block free tax Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. H&r block free tax The spouse of any individual listed above. H&r block free tax First cousin. H&r block free tax Example. H&r block free tax When Aaron graduated from college last year he had $5,000 left in his QTP. H&r block free tax He wanted to give this money to his younger brother, who was in junior high school. H&r block free tax In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. H&r block free tax If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. H&r block free tax Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. H&r block free tax See Members of the beneficiary's family , earlier. H&r block free tax Example. H&r block free tax Assume the same situation as in the last example. H&r block free tax Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. H&r block free tax Prev  Up  Next   Home   More Online Publications