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How Do I File 2012 Taxes

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How Do I File 2012 Taxes

How do i file 2012 taxes Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How do i file 2012 taxes Tax questions. How do i file 2012 taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. How do i file 2012 taxes irs. How do i file 2012 taxes gov/pub526. How do i file 2012 taxes What's New Limit on itemized deductions. How do i file 2012 taxes  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). How do i file 2012 taxes For more information and a worksheet, see the instructions for Schedule A (Form 1040). How do i file 2012 taxes Reminders Disaster relief. How do i file 2012 taxes  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). How do i file 2012 taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. How do i file 2012 taxes Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. How do i file 2012 taxes You can also find more information on IRS. How do i file 2012 taxes gov. How do i file 2012 taxes Enter “disaster relief” in the search box. How do i file 2012 taxes Photographs of missing children. How do i file 2012 taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. How do i file 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file 2012 taxes 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. How do i file 2012 taxes Introduction This publication explains how to claim a deduction for your charitable contributions. How do i file 2012 taxes It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. How do i file 2012 taxes It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. How do i file 2012 taxes A charitable contribution is a donation or gift to, or for the use of, a qualified organization. How do i file 2012 taxes It is voluntary and is made without getting, or expecting to get, anything of equal value. How do i file 2012 taxes Qualified organizations. How do i file 2012 taxes   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. How do i file 2012 taxes You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . How do i file 2012 taxes Form 1040 required. How do i file 2012 taxes   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). How do i file 2012 taxes The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. How do i file 2012 taxes Comments and suggestions. How do i file 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. How do i file 2012 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i file 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file 2012 taxes   You can send your comments from www. How do i file 2012 taxes irs. How do i file 2012 taxes gov/formspubs/. How do i file 2012 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. How do i file 2012 taxes ”   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. How do i file 2012 taxes Ordering forms and publications. How do i file 2012 taxes   Visit www. How do i file 2012 taxes irs. How do i file 2012 taxes 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. How do i file 2012 taxes Internal Revenue Service 1201 N. How do i file 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file 2012 taxes   If you have a tax question, check the information available on IRS. How do i file 2012 taxes gov or call 1-800-829-1040. How do i file 2012 taxes We cannot answer tax questions sent to either of the above addresses. How do i file 2012 taxes Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How do i file 2012 taxes Table 1. How do i file 2012 taxes Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. How do i file 2012 taxes See the rest of this publication for more information and additional rules and limits that may apply. How do i file 2012 taxes Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. How do i file 2012 taxes   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications
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The How Do I File 2012 Taxes

How do i file 2012 taxes 1. How do i file 2012 taxes   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). How do i file 2012 taxes  You can set up and make contributions to an IRA if you receive taxable compensation. How do i file 2012 taxes Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. How do i file 2012 taxes For more information about IRAs, see Publication 590. How do i file 2012 taxes Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. How do i file 2012 taxes The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. How do i file 2012 taxes Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. How do i file 2012 taxes Many types of educational assistance are tax free if they meet the requirements discussed here. How do i file 2012 taxes Special rules apply to U. How do i file 2012 taxes S. How do i file 2012 taxes citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. How do i file 2012 taxes For information about these rules, see Publication 54, Tax Guide for U. How do i file 2012 taxes S. How do i file 2012 taxes Citizens and Resident Aliens Abroad. How do i file 2012 taxes Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. How do i file 2012 taxes A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. How do i file 2012 taxes Amount of scholarship or fellowship. How do i file 2012 taxes   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. How do i file 2012 taxes This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. How do i file 2012 taxes The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. How do i file 2012 taxes Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. How do i file 2012 taxes Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. How do i file 2012 taxes A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. How do i file 2012 taxes (But for exceptions, see Payment for services,later. How do i file 2012 taxes Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. How do i file 2012 taxes Candidate for a degree. How do i file 2012 taxes   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. How do i file 2012 taxes Eligible educational institution. How do i file 2012 taxes   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally 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. How do i file 2012 taxes Qualified education expenses. How do i file 2012 taxes   For purposes of tax-free scholarships and fellowships, these are 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. How do i file 2012 taxes These items must be required of all students in your course of instruction. How do i file 2012 taxes Expenses that do not qualify. How do i file 2012 taxes   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. How do i file 2012 taxes Payment for services. How do i file 2012 taxes   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. How do i file 2012 taxes This applies even if all candidates for a degree must perform the services to receive the degree. How do i file 2012 taxes (See exceptions next. How do i file 2012 taxes ) Exceptions. How do i file 2012 taxes   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. How do i file 2012 taxes Example 1. How do i file 2012 taxes You received a scholarship of $2,500. How do i file 2012 taxes The scholarship was not received under either of the exceptions mentioned above. How do i file 2012 taxes As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. How do i file 2012 taxes Of the $2,500 scholarship, $1,000 represents payment for teaching. How do i file 2012 taxes The provider of your scholarship gives you a Form W-2 showing $1,000 as income. How do i file 2012 taxes Your qualified education expenses were at least $1,500. How do i file 2012 taxes Assuming that all other conditions are met, $1,500 of your scholarship is tax free. How do i file 2012 taxes The $1,000 you received for teaching is taxable. How do i file 2012 taxes Example 2. How do i file 2012 taxes You are a candidate for a degree at a medical school. How do i file 2012 taxes You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. How do i file 2012 taxes The terms of your scholarship require you to perform future services. How do i file 2012 taxes A substantial penalty applies if you do not comply. How do i file 2012 taxes The entire amount of your grant is taxable as payment for services in the year it is received. How do i file 2012 taxes Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. How do i file 2012 taxes Worksheet 1-1. How do i file 2012 taxes    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. How do i file 2012 taxes    Worksheet 1-1. How do i file 2012 taxes Taxable Scholarship and Fellowship Income 1. How do i file 2012 taxes Enter the total amount of any scholarship or fellowship for 2013. How do i file 2012 taxes See Amount of scholarship or fellowship, earlier. How do i file 2012 taxes 1. How do i file 2012 taxes       If you are a degree candidate at an eligible educational institution, go to line 2. How do i file 2012 taxes If you are not a degree candidate at an eligible educational institution, stop here. How do i file 2012 taxes The entire amount is taxable. How do i file 2012 taxes For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. How do i file 2012 taxes       2. How do i file 2012 taxes Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. How do i file 2012 taxes (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. How do i file 2012 taxes ) 2. How do i file 2012 taxes     3. How do i file 2012 taxes Subtract line 2 from line 1 3. How do i file 2012 taxes     4. How do i file 2012 taxes Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. How do i file 2012 taxes     5. How do i file 2012 taxes Subtract line 4 from line 3 5. How do i file 2012 taxes     6. How do i file 2012 taxes Enter the amount of your qualified education expenses 6. How do i file 2012 taxes     7. How do i file 2012 taxes Enter the smaller of line 5 or line 6. How do i file 2012 taxes This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. How do i file 2012 taxes     8. How do i file 2012 taxes Subtract line 7 from line 5 8. How do i file 2012 taxes     9. How do i file 2012 taxes Taxable part. How do i file 2012 taxes Add lines 2, 4, and 8. How do i file 2012 taxes See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. How do i file 2012 taxes     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. How do i file 2012 taxes You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. How do i file 2012 taxes Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. How do i file 2012 taxes If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. How do i file 2012 taxes If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. How do i file 2012 taxes You must report the taxable amount whether or not you received a Form W-2. How do i file 2012 taxes If you receive an incorrect Form W-2, ask the payer for a corrected one. How do i file 2012 taxes For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. How do i file 2012 taxes How To Report How you report any taxable scholarship or fellowship income depends on which return you file. How do i file 2012 taxes Form 1040EZ. How do i file 2012 taxes   If you file Form 1040EZ, include the taxable amount in the total on line 1. How do i file 2012 taxes If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. How do i file 2012 taxes Form 1040A. How do i file 2012 taxes   If you file Form 1040A, include the taxable amount in the total on line 7. How do i file 2012 taxes If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. How do i file 2012 taxes Form 1040. How do i file 2012 taxes   If you file Form 1040, include the taxable amount in the total on line 7. How do i file 2012 taxes If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. How do i file 2012 taxes Schedule SE (Form 1040). How do i file 2012 taxes   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. How do i file 2012 taxes If your net earnings are $400 or more, you must pay self-employment tax. How do i file 2012 taxes Use Schedule SE, Self-Employment Tax, to figure this tax. How do i file 2012 taxes Form 1040NR. How do i file 2012 taxes   If you file Form 1040NR, report the taxable amount on line 12. How do i file 2012 taxes Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. How do i file 2012 taxes S. How do i file 2012 taxes Source Income Subject to Withholding. How do i file 2012 taxes See the Instructions for Form 1040NR for more information. How do i file 2012 taxes Form 1040NR-EZ. How do i file 2012 taxes   If you file Form 1040NR-EZ, report the taxable amount on line 5. How do i file 2012 taxes Generally, you must report the amount shown in box 2 of Form(s) 1042-S. How do i file 2012 taxes See the Instructions for Form 1040NR-EZ for more information. How do i file 2012 taxes Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. How do i file 2012 taxes Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. How do i file 2012 taxes Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. How do i file 2012 taxes They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. How do i file 2012 taxes Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. How do i file 2012 taxes Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. How do i file 2012 taxes Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. How do i file 2012 taxes Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. How do i file 2012 taxes Do not include these payments as income on your federal tax return. How do i file 2012 taxes If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. How do i file 2012 taxes This applies only to the part of your VA payments that is required to be used for education expenses. How do i file 2012 taxes You may want to visit the Veteran's Administration website at www. How do i file 2012 taxes gibill. How do i file 2012 taxes va. How do i file 2012 taxes gov for specific information about the various VA benefits for education. How do i file 2012 taxes Example. How do i file 2012 taxes You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. How do i file 2012 taxes Neither of these benefits is taxable and you do not report them on your tax return. How do i file 2012 taxes You also want to claim an American opportunity credit on your return. How do i file 2012 taxes You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). How do i file 2012 taxes To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. How do i file 2012 taxes You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. How do i file 2012 taxes Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. How do i file 2012 taxes This is called a “tuition reduction. How do i file 2012 taxes ” You do not have to include a qualified tuition reduction in your income. How do i file 2012 taxes A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. How do i file 2012 taxes You do not have to use the tuition reduction at the eligible educational institution from which you received it. How do i file 2012 taxes In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. How do i file 2012 taxes The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. How do i file 2012 taxes You must include in your income any tuition reduction you receive that is payment for your services. How do i file 2012 taxes Eligible educational institution. How do i file 2012 taxes   An eligible educational institution is one 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. How do i file 2012 taxes Officers, owners, and highly compensated employees. How do i file 2012 taxes   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. How do i file 2012 taxes This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. How do i file 2012 taxes The group must be defined under a reasonable classification set up by the employer. How do i file 2012 taxes The classification must not discriminate in favor of owners, officers, or highly compensated employees. How do i file 2012 taxes Payment for services. How do i file 2012 taxes   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. How do i file 2012 taxes This applies even if all candidates for a degree must perform the services to receive the degree. How do i file 2012 taxes (See below for exceptions. How do i file 2012 taxes ) Exceptions. How do i file 2012 taxes   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. How do i file 2012 taxes Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. How do i file 2012 taxes You are an employee of the eligible educational institution. How do i file 2012 taxes You were an employee of the eligible educational institution, but you retired or left on disability. How do i file 2012 taxes You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. How do i file 2012 taxes You are the dependent child or spouse of an individual described in (1) through (3), above. How do i file 2012 taxes Child of deceased parents. How do i file 2012 taxes   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. How do i file 2012 taxes Child of divorced parents. How do i file 2012 taxes   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. How do i file 2012 taxes Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. How do i file 2012 taxes It is provided by an eligible educational institution. How do i file 2012 taxes You are a graduate student who performs teaching or research activities for the educational institution. How do i file 2012 taxes You must include in income any other tuition reductions for graduate education that you receive. How do i file 2012 taxes How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. How do i file 2012 taxes Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). How do i file 2012 taxes Prev  Up  Next   Home   More Online Publications