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How To Fill Out A 1040ez

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How To Fill Out A 1040ez

How to fill out a 1040ez 2. How to fill out a 1040ez   American Opportunity Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible StudentException. How to fill out a 1040ez Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Refundable Part of Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. How to fill out a 1040ez They are the American opportunity credit (this chapter) and the lifetime learning credit ( chapter 3 ). How to fill out a 1040ez This chapter explains: Who can claim the American opportunity credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. How to fill out a 1040ez What is the tax benefit of the American opportunity credit. How to fill out a 1040ez   For the tax year, you may be able to claim an American opportunity credit of up to $2,500 for qualified education expenses paid for each eligible student. How to fill out a 1040ez   A tax credit reduces the amount of income tax you may have to pay. How to fill out a 1040ez Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. How to fill out a 1040ez Forty percent of the American opportunity credit may be refundable. How to fill out a 1040ez This means that if the refundable portion of your credit is more than your tax, the excess will be refunded to you. How to fill out a 1040ez   Your allowable American opportunity credit may be limited by the amount of your income. How to fill out a 1040ez Also, the nonrefundable part of the credit may be limited by the amount of your tax. How to fill out a 1040ez Overview of the American opportunity credit. How to fill out a 1040ez   See Table 2-1, Overview of the American Opportunity Credit , for the basics of this credit. How to fill out a 1040ez The details are discussed in this chapter. How to fill out a 1040ez Can you claim more than one education credit this year. How to fill out a 1040ez   For each student, you can elect for any year only one of the credits. How to fill out a 1040ez For example, if you elect to take the American opportunity credit for a child on your 2013 tax return, you cannot use that same child's qualified education expenses to figure the lifetime learning credit for 2013. How to fill out a 1040ez   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity credit on a per-student, per-year basis. How to fill out a 1040ez If you pay qualified education expenses for a student (or students) for whom you do not claim the American opportunity credit, you can use the adjusted qualified education expenses of that student (or those students) in figuring your lifetime learning credit. How to fill out a 1040ez This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. How to fill out a 1040ez Differences between the American opportunity and lifetime learning credits. How to fill out a 1040ez   There are several differences between these two credits. How to fill out a 1040ez For example, you can claim the American opportunity credit based on the same student's expenses for no more than 4 tax years, which includes any tax years you claimed the Hope Scholarship Credit for that student. How to fill out a 1040ez However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. How to fill out a 1040ez The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. How to fill out a 1040ez If you claim the American opportunity credit for any student, you can choose between using that student's adjusted qualified education expenses for the American opportunity credit or the lifetime learning credit. How to fill out a 1040ez If you have the choice, the American opportunity credit will always be greater than the lifetime learning credit. How to fill out a 1040ez Table 2-1. How to fill out a 1040ez Overview of the American Opportunity Credit Maximum credit Up to $2,500 credit per eligible student Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) Hope Scholarship Credit was claimed) Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period that begins during the tax year Felony drug conviction As of the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Can You Claim the Credit The following rules will help you determine if you are eligible to claim the American opportunity credit on your tax return. How to fill out a 1040ez Who Can Claim the Credit Generally, you can claim the American opportunity credit if all three of the following requirements are met. How to fill out a 1040ez You pay qualified education expenses of higher education. How to fill out a 1040ez You pay the education expenses for an eligible student. How to fill out a 1040ez The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to fill out a 1040ez Student qualifications. How to fill out a 1040ez   Generally, you can take the American opportunity credit for a student only if all of the following four requirements are met. How to fill out a 1040ez As of the beginning of 2013, the student had not completed the first four years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. How to fill out a 1040ez For this purpose, do not include academic credit awarded solely because of the student's performance on proficiency examinations. How to fill out a 1040ez Neither the American opportunity credit nor the Hope Scholarship Credit has been claimed (by you or anyone else) for this student for any four tax years before 2013. How to fill out a 1040ez If the American opportunity credit (and Hope Scholarship Credit) has been claimed for this student for any three or fewer tax years before 2013, this requirement is met. How to fill out a 1040ez For at least one academic period beginning (or treated as beginning) in 2013, the student both: Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and Carried at least one-half the normal full-time workload for his or her course of study. How to fill out a 1040ez The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How to fill out a 1040ez However, the standard may not be lower than any of those established by the U. How to fill out a 1040ez S. How to fill out a 1040ez Department of Education under the Higher Education Act of 1965. How to fill out a 1040ez For purposes of whether the student satisfies this third requirement for 2013, treat an academic period beginning in the first three months of 2014 as if it began in 2013 if qualified education expenses for the student were paid in 2013 for that academic period. How to fill out a 1040ez See Prepaid expenses, later. How to fill out a 1040ez As of the end of 2013, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance. How to fill out a 1040ez Example 1. How to fill out a 1040ez Sharon was eligible for the Hope Scholarship Credit for 2007 and 2008 and for the American opportunity credit for 2010 and 2012. How to fill out a 1040ez Her parents claimed the Hope Scholarship Credit for Sharon on their tax returns for 2007 and 2008 and claimed the American opportunity credit for Sharon on their 2010 tax return. How to fill out a 1040ez Sharon claimed the American opportunity credit on her 2012 tax return. How to fill out a 1040ez The American opportunity credit and Hope Scholarship Credit have been claimed for Sharon for four tax years before 2013. How to fill out a 1040ez Therefore, the American opportunity credit cannot be claimed by Sharon for 2013. How to fill out a 1040ez If Sharon were to file Form 8863 for 2013, she would check “Yes” for Part III, line 23, and would be eligible to claim only the lifetime learning credit. How to fill out a 1040ez Example 2. How to fill out a 1040ez Wilbert was eligible for the American opportunity credit for 2009, 2010, 2011, and 2013. How to fill out a 1040ez His parents claimed the American opportunity credit for Wilbert on their tax returns for 2009, 2010, and 2011. How to fill out a 1040ez No one claimed an American opportunity credit or Hope Scholarship Credit for Wilbert for any other tax year. How to fill out a 1040ez The American opportunity credit and Hope Scholarship Credit have been claimed for Wilbert for only three tax years before 2013. How to fill out a 1040ez Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. How to fill out a 1040ez If Wilbert were to file Form 8863 for 2013, he would check “No” for Part III, line 23. How to fill out a 1040ez If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit. How to fill out a 1040ez Example 3. How to fill out a 1040ez Glenda enrolls on a full-time basis in a degree program for the 2014 Spring semester, which begins in January 2014. How to fill out a 1040ez Glenda pays her tuition for the 2014 Spring semester in December 2013. How to fill out a 1040ez Because the tuition Glenda paid in 2013 relates to an academic period that begins in the first 3 months of 2014, her eligibility to claim an American opportunity credit in 2013 is determined as if the 2014 Spring semester began in 2013. How to fill out a 1040ez If the requirements above are not met for any student, you cannot take the American opportunity credit for that student. How to fill out a 1040ez You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. How to fill out a 1040ez Note. How to fill out a 1040ez Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. How to fill out a 1040ez “Qualified education expenses” are defined later under Qualified Education Expenses . How to fill out a 1040ez “Eligible students” are defined later under Who Is an Eligible Student . How to fill out a 1040ez A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . How to fill out a 1040ez You may find Figure 2-1, Can You Claim the American Opportunity Credit for 2013 , later, helpful in determining if you can claim an American opportunity credit on your tax return. How to fill out a 1040ez This image is too large to be displayed in the current screen. How to fill out a 1040ez Please click the link to view the image. How to fill out a 1040ez Figure 2-1 Can you claim the American opportunity credit for 2012? Who Cannot Claim the Credit You cannot claim the American opportunity credit for 2013 if any of the following apply. How to fill out a 1040ez Your filing status is married filing separately. How to fill out a 1040ez You are listed as a dependent on another person's tax return (such as your parents'). How to fill out a 1040ez See Who Can Claim a Dependent's Expenses , later. How to fill out a 1040ez Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more in the case of a joint return). How to fill out a 1040ez MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . How to fill out a 1040ez You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. How to fill out a 1040ez More information on nonresident aliens can be found in Publication 519, U. How to fill out a 1040ez S. How to fill out a 1040ez Tax Guide for Aliens. How to fill out a 1040ez What Expenses Qualify The American opportunity credit is based on adjusted qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to fill out a 1040ez Generally, the credit is allowed for adjusted qualified education expenses paid in 2013 for an academic period beginning in 2013 or beginning in the first three months of 2014. How to fill out a 1040ez For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning January 2014, you can use that $1,500 in figuring your 2013 credit. How to fill out a 1040ez Academic period. How to fill out a 1040ez   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. How to fill out a 1040ez In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. How to fill out a 1040ez Paid with borrowed funds. How to fill out a 1040ez   You can claim an American opportunity credit for qualified education expenses paid with the proceeds of a loan. How to fill out a 1040ez Use the expenses to figure the American opportunity credit for the year in which the expenses are paid, not the year in which the loan is repaid. How to fill out a 1040ez Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. How to fill out a 1040ez Student withdraws from class(es). How to fill out a 1040ez   You can claim an American opportunity credit for qualified education expenses not refunded when a student withdraws. How to fill out a 1040ez Qualified Education Expenses For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How to fill out a 1040ez Eligible educational institution. How to fill out a 1040ez   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to fill out a 1040ez S. How to fill out a 1040ez Department of Education. How to fill out a 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to fill out a 1040ez The educational institution should be able to tell you if it is an eligible educational institution. How to fill out a 1040ez   Certain educational institutions located outside the United States also participate in the U. How to fill out a 1040ez S. How to fill out a 1040ez Department of Education's Federal Student Aid (FSA) programs. How to fill out a 1040ez Related expenses. How to fill out a 1040ez   Student-activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance. How to fill out a 1040ez   However, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution. How to fill out a 1040ez Prepaid expenses. How to fill out a 1040ez   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. How to fill out a 1040ez See Academic period, earlier. How to fill out a 1040ez For example, if you pay $2,000 in December 2013, for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). How to fill out a 1040ez    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). How to fill out a 1040ez   In the following examples, assume that each student is an eligible student at an eligible educational institution. How to fill out a 1040ez Example 1. How to fill out a 1040ez Jefferson is a sophomore in University V's degree program in dentistry. How to fill out a 1040ez This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. How to fill out a 1040ez Because the equipment rental is needed for his course of study, Jefferson's equipment rental fee is a qualified expense. How to fill out a 1040ez Example 2. How to fill out a 1040ez Grace and William, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. How to fill out a 1040ez The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. How to fill out a 1040ez William bought his books from a friend; Grace bought hers at College W's bookstore. How to fill out a 1040ez Both are qualified education expenses for the American opportunity credit. How to fill out a 1040ez Example 3. How to fill out a 1040ez When Kelly enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. How to fill out a 1040ez This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. How to fill out a 1040ez No portion of the fee covers personal expenses. How to fill out a 1040ez Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense. How to fill out a 1040ez No Double Benefit Allowed You cannot do any of the following. How to fill out a 1040ez Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an American opportunity credit based on those same expenses. How to fill out a 1040ez Claim an American opportunity credit in the same year that you are claiming a tuition and fees deduction for the same student. How to fill out a 1040ez Claim an American opportunity credit for any student and use any of that student's expenses in figuring your lifetime learning credit. How to fill out a 1040ez Figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP) using the same expenses you used to figure the American opportunity credit. How to fill out a 1040ez See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. How to fill out a 1040ez Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. How to fill out a 1040ez See Adjustments to Qualified Education Expenses, next. How to fill out a 1040ez Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How to fill out a 1040ez The result is the amount of adjusted qualified education expenses for each student. How to fill out a 1040ez Tax-free educational assistance. How to fill out a 1040ez   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. How to fill out a 1040ez See Academic period, earlier. How to fill out a 1040ez   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. How to fill out a 1040ez This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). How to fill out a 1040ez   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. How to fill out a 1040ez If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. How to fill out a 1040ez   Tax-free educational assistance includes: The tax-free parts of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). How to fill out a 1040ez Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to fill out a 1040ez Generally, any scholarship or fellowship is treated as tax free. How to fill out a 1040ez However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. How to fill out a 1040ez The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to fill out a 1040ez The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to fill out a 1040ez You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. How to fill out a 1040ez For examples, see Coordination with Pell grants and other scholarships, later. How to fill out a 1040ez Refunds. How to fill out a 1040ez   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. How to fill out a 1040ez Some tax-free educational assistance received after 2013 may be treated as a refund. How to fill out a 1040ez See Tax-free educational assistance, earlier. How to fill out a 1040ez Refunds received in 2013. How to fill out a 1040ez   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. How to fill out a 1040ez Refunds received after 2013 but before your income tax return is filed. How to fill out a 1040ez   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. How to fill out a 1040ez Refunds received after 2013 and after your income tax return is filed. How to fill out a 1040ez   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. How to fill out a 1040ez See Credit recapture, next. How to fill out a 1040ez Credit recapture. How to fill out a 1040ez    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. How to fill out a 1040ez You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. How to fill out a 1040ez You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you claimed the refigured credit(s). How to fill out a 1040ez Include that amount as an additional tax for the year the refund or tax-free assistance was received. How to fill out a 1040ez Example. How to fill out a 1040ez   You paid $7,000 tuition and fees in August 2013, and your child began college in September 2013. How to fill out a 1040ez You filed your 2013 tax return on February 17, 2014, and claimed an American opportunity credit of $2,500. How to fill out a 1040ez After you filed your return, you received a refund of $4,000. How to fill out a 1040ez You must refigure your 2013 American opportunity credit using $3,000 of qualified education expenses instead of $7,000. How to fill out a 1040ez The refigured credit is $2,250. How to fill out a 1040ez The increase to your tax liability is also $250. How to fill out a 1040ez Include the difference of $250 as additional tax on your 2014 tax return. How to fill out a 1040ez See the instructions for your 2014 income tax return to determine where to include this tax. How to fill out a 1040ez If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. How to fill out a 1040ez Amounts that do not reduce qualified education expenses. How to fill out a 1040ez   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How to fill out a 1040ez   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. How to fill out a 1040ez The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to fill out a 1040ez The use of the money is not restricted. How to fill out a 1040ez Example 1. How to fill out a 1040ez Joan paid $3,000 for tuition and $5,000 for room and board at University X. How to fill out a 1040ez The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. How to fill out a 1040ez To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. How to fill out a 1040ez The terms of the scholarship state that it can be used to pay any of Joan's college expenses. How to fill out a 1040ez University X applies the $2,000 scholarship against Joan's $8,000 total bill, and Joan pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. How to fill out a 1040ez Joan does not report any portion of the scholarship as income on her tax return. How to fill out a 1040ez In figuring the amount of either education credit (American opportunity or lifetime learning), Joan must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. How to fill out a 1040ez The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. How to fill out a 1040ez Joan is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship). How to fill out a 1040ez Example 2. How to fill out a 1040ez The facts are the same as in Example 1, except that Joan reports her entire scholarship as income on her tax return. How to fill out a 1040ez Because Joan reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. How to fill out a 1040ez Joan is treated as having paid $3,000 in qualified education expenses. How to fill out a 1040ez Coordination with Pell grants and other scholarships. How to fill out a 1040ez   In some cases, you may be able to reduce your tax liability by including scholarships in income. How to fill out a 1040ez If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. How to fill out a 1040ez The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. How to fill out a 1040ez Example 1—No scholarship. How to fill out a 1040ez Bill Pass, age 28 and unmarried, enrolled full-time in 2013 as a first-year student at a local college to earn a degree in law enforcement. How to fill out a 1040ez This was his first year of postsecondary education. How to fill out a 1040ez During 2013, he paid $5,600 for his qualified education expenses and $4,400 for his room and board for the fall 2013 semester. How to fill out a 1040ez He and the college meet all the requirements for the American opportunity credit. How to fill out a 1040ez Bill's AGI and his MAGI, for purposes of figuring his credit, are $30,000. How to fill out a 1040ez Bill takes the standard deduction of $5,950 and personal exemption of $3,800, reducing his AGI to taxable income of $20,250. How to fill out a 1040ez His income tax liability, before credits, is $2,599 and Bill claims no credits other than the American opportunity credit. How to fill out a 1040ez He figures his American opportunity credit based on qualified education expenses of $4,000, which results in a credit of $2,500 and tax after credits of $99. How to fill out a 1040ez Example 2—Scholarship excluded from income. How to fill out a 1040ez The facts are the same as in Example 1—No scholarship, except that Bill was awarded a $5,600 scholarship. How to fill out a 1040ez Under the terms of his scholarship, it may be used to pay any educational expenses, including room and board. How to fill out a 1040ez If Bill excludes the scholarship from income, he will be deemed (for purposes of computing his education credit) to have used the scholarship to pay for tuition, required fees, and course materials. How to fill out a 1040ez His adjusted qualified education expenses will be zero and he will not have an education credit. How to fill out a 1040ez Therefore, Bill's tax after credits would be $2,599. How to fill out a 1040ez Example 3—Scholarship partially included in income. How to fill out a 1040ez The facts are the same as in Example 2—Scholarship excluded from income. How to fill out a 1040ez If, unlike Example 2, Bill includes $4,000 of the scholarship in income, he will be deemed to have used that amount to pay for room and board. How to fill out a 1040ez The remaining $1,600 of the $5,600 scholarship will reduce his qualified education expenses and his adjusted qualified education expenses will be $4,000. How to fill out a 1040ez Bill's AGI will increase to $34,000, his taxable income will increase to $24,250, and his tax before credits will increase to $3,199. How to fill out a 1040ez Based on his adjusted qualified education expenses of $4,000, Bill would be able to claim an American opportunity tax credit of $2,500 and his tax after credits would be $699. How to fill out a 1040ez Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. How to fill out a 1040ez This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How to fill out a 1040ez Sports, games, hobbies, and noncredit courses. How to fill out a 1040ez   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. How to fill out a 1040ez However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How to fill out a 1040ez Comprehensive or bundled fees. How to fill out a 1040ez   Some eligible educational institutions combine all of their fees for an academic period into one amount. How to fill out a 1040ez If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed earlier, contact the institution. How to fill out a 1040ez The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. How to fill out a 1040ez See Figuring the Credit , later, for more information about Form 1098-T. How to fill out a 1040ez Who Is an Eligible Student To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. How to fill out a 1040ez This is a student who meets all of the following requirements. How to fill out a 1040ez The student did not have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. How to fill out a 1040ez This includes any tax year(s) in which you claimed the Hope Scholarship Credit for the same student. How to fill out a 1040ez The student had not completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2013. How to fill out a 1040ez For at least one academic period beginning in 2013, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. How to fill out a 1040ez The student has not been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2013. How to fill out a 1040ez These requirements are also shown in Figure 2-2, Who is an Eligible Student for the American Opportunity Credit , later. How to fill out a 1040ez Completion of first 4 years. How to fill out a 1040ez   A student has completed the first 4 years of postsecondary education if the institution at which the student is enrolled awards the student 4 years of academic credit at that institution for coursework completed by the student before 2013. How to fill out a 1040ez This student generally would not be an eligible student for purposes of the American opportunity credit. How to fill out a 1040ez Exception. How to fill out a 1040ez   Any academic credit awarded solely on the basis of the student's performance on proficiency examinations is disregarded in determining whether the student has completed 4 years of postsecondary education. How to fill out a 1040ez Enrolled at least half-time. How to fill out a 1040ez   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. How to fill out a 1040ez   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How to fill out a 1040ez However, the standard may not be lower than any of those established by the U. How to fill out a 1040ez S. How to fill out a 1040ez Department of Education under the Higher Education Act of 1965. How to fill out a 1040ez Please click here for the text description of the image. How to fill out a 1040ez Figure 2-2 Example 1. How to fill out a 1040ez Mack graduated from high school in June 2012. How to fill out a 1040ez In September, he enrolled in an undergraduate degree program at College U, and attended full-time for both the 2012 fall and 2013 spring semesters. How to fill out a 1040ez For the 2013 fall semester, Mack was enrolled less than half-time. How to fill out a 1040ez Because Mack was enrolled in an undergraduate degree program on at least a half-time basis for at least one academic period that began during 2012 and at least one academic period that began during 2013, he is an eligible student for tax years 2012 and 2013 (including the 2013 fall semester when he enrolled at College U on less than a half-time basis). How to fill out a 1040ez Example 2. How to fill out a 1040ez After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2013 spring semester. How to fill out a 1040ez College V classified Shelly as a second-semester senior (fourth year) for the 2013 spring semester and as a first-semester graduate student (fifth year) for the 2013 fall semester. How to fill out a 1040ez Because College V did not classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2013, Shelly is an eligible student for tax year 2013. How to fill out a 1040ez Therefore, the qualified education expenses paid for the 2013 spring semester and the 2013 fall semester are taken into account in calculating the American opportunity credit for 2013. How to fill out a 1040ez Example 3. How to fill out a 1040ez During the 2012 fall semester, Larry was a high school student who took classes on a half-time basis at College X. How to fill out a 1040ez Larry was not enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. How to fill out a 1040ez Because Larry was not enrolled in a degree program at College X during 2012, Larry was not an eligible student for tax year 2012. How to fill out a 1040ez Example 4. How to fill out a 1040ez The facts are the same as in Example 3. How to fill out a 1040ez During the 2013 spring semester, Larry again attended College X but not as part of a degree program. How to fill out a 1040ez Larry graduated from high school in June 2013. How to fill out a 1040ez For the 2013 fall semester, Larry enrolled as a full-time student in College X as part of a degree program, and College X awarded Larry credit for his prior coursework at College X. How to fill out a 1040ez Because Larry was enrolled in a degree program at College X for the 2013 fall term on at least a half-time basis, Larry is an eligible student for all of tax year 2013. How to fill out a 1040ez Therefore, the qualified education expenses paid for classes taken at College X during both the 2013 spring semester (during which Larry was not enrolled in a degree program) and the 2013 fall semester are taken into account in computing any American opportunity credit. How to fill out a 1040ez Example 5. How to fill out a 1040ez Dee graduated from high school in June 2012. How to fill out a 1040ez In January 2013, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. How to fill out a 1040ez Dee completed the program in December 2013, and was awarded a certificate. How to fill out a 1040ez In January 2014, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. How to fill out a 1040ez Dee is an eligible student for both tax years 2013 and 2014 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years. How to fill out a 1040ez Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year. How to fill out a 1040ez For you to claim an American opportunity credit for your dependent's expenses, you must also claim an exemption for your dependent. How to fill out a 1040ez You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. How to fill out a 1040ez IF you. How to fill out a 1040ez . How to fill out a 1040ez . How to fill out a 1040ez THEN only. How to fill out a 1040ez . How to fill out a 1040ez . How to fill out a 1040ez claim an exemption on  your tax return for a  dependent who is an  eligible student you can claim the American opportunity credit based on that dependent's expenses. How to fill out a 1040ez The dependent cannot claim the credit. How to fill out a 1040ez do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the American opportunity credit. How to fill out a 1040ez You cannot claim the credit based on this dependent's expenses. How to fill out a 1040ez Expenses paid by dependent. How to fill out a 1040ez   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. How to fill out a 1040ez Include these expenses when figuring the amount of your American opportunity credit. How to fill out a 1040ez    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. How to fill out a 1040ez Expenses paid by you. How to fill out a 1040ez   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the American opportunity credit. How to fill out a 1040ez If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the American opportunity credit. How to fill out a 1040ez Expenses paid by others. How to fill out a 1040ez   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. How to fill out a 1040ez In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. How to fill out a 1040ez If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. How to fill out a 1040ez Example. How to fill out a 1040ez In 2013, Ms. How to fill out a 1040ez Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. How to fill out a 1040ez For purposes of claiming an American opportunity credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. How to fill out a 1040ez Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim an American opportunity credit. How to fill out a 1040ez If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim an American opportunity credit. How to fill out a 1040ez If anyone else claims an exemption for Todd, Todd cannot claim an American opportunity credit. How to fill out a 1040ez Tuition reduction. How to fill out a 1040ez    When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. How to fill out a 1040ez If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. How to fill out a 1040ez For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to fill out a 1040ez Figuring the Credit The amount of the American opportunity credit (per eligible student) is the sum of: 100% of the first $2,000 of qualified education expenses you paid for the eligible student, and 25% of the next $2,000 of qualified education expenses you paid for that student. How to fill out a 1040ez The maximum amount of American opportunity credit you can claim in 2013 is $2,500 multiplied by the number of eligible students. How to fill out a 1040ez You can claim the full $2,500 for each eligible student for whom you paid at least $4,000 of adjusted qualified education expenses. How to fill out a 1040ez However, the credit may be reduced based on your MAGI. How to fill out a 1040ez See Effect of the Amount of Your Income on the Amount of Your Credit , later. How to fill out a 1040ez Example. How to fill out a 1040ez Jack and Kay Ford are married and file a joint tax return. How to fill out a 1040ez For 2013, they claim an exemption for their dependent daughter on their tax return. How to fill out a 1040ez Their MAGI is $70,000. How to fill out a 1040ez Their daughter is in her junior (third) year of studies at the local university. How to fill out a 1040ez Jack and Kay paid qualified education expenses of $4,300 in 2013. How to fill out a 1040ez Jack and Kay, their daughter, and the local university meet all of the requirements for the American opportunity credit. How to fill out a 1040ez Jack and Kay can claim a $2,500 American opportunity credit in 2013. How to fill out a 1040ez This is 100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000. How to fill out a 1040ez Form 1098-T. How to fill out a 1040ez   To help you figure your American opportunity credit, the student should receive Form 1098-T, Tuition Statement. How to fill out a 1040ez Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. How to fill out a 1040ez An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. How to fill out a 1040ez However, the amounts in boxes 1 and 2 of Form 1098-T might be different than what you paid. How to fill out a 1040ez When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. How to fill out a 1040ez   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. How to fill out a 1040ez    The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. How to fill out a 1040ez Effect of the Amount of Your Income on the Amount of Your Credit The amount of your American opportunity credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). How to fill out a 1040ez You cannot claim an American opportunity credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). How to fill out a 1040ez Modified adjusted gross income (MAGI). How to fill out a 1040ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. How to fill out a 1040ez MAGI when using Form 1040A. How to fill out a 1040ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. How to fill out a 1040ez MAGI when using Form 1040. How to fill out a 1040ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form, 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. How to fill out a 1040ez You can use Worksheet 2-1, next, to figure your MAGI. How to fill out a 1040ez    Worksheet 2-1. How to fill out a 1040ez MAGI for the American Opportunity Credit 1. How to fill out a 1040ez Enter your adjusted gross income  (Form 1040, line 38)   1. How to fill out a 1040ez   2. How to fill out a 1040ez Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. How to fill out a 1040ez       3. How to fill out a 1040ez Enter your foreign housing deduction (Form 2555, line 50)   3. How to fill out a 1040ez       4. How to fill out a 1040ez Enter the amount of income from Puerto Rico you are excluding   4. How to fill out a 1040ez       5. How to fill out a 1040ez Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. How to fill out a 1040ez       6. How to fill out a 1040ez Add the amounts on lines 2, 3, 4, and 5   6. How to fill out a 1040ez   7. How to fill out a 1040ez Add the amounts on lines 1 and 6. How to fill out a 1040ez  This is your modified adjusted  gross income. How to fill out a 1040ez Enter here and  on Form 8863, line 3   7. How to fill out a 1040ez   Phaseout. How to fill out a 1040ez   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 2-7, of Form 8863, Part I. How to fill out a 1040ez The same method is shown in the following example. How to fill out a 1040ez Example. How to fill out a 1040ez You are filing a joint return and your MAGI is $165,000. How to fill out a 1040ez In 2013, you paid $5,000 of qualified education expenses. How to fill out a 1040ez You figure a tentative American opportunity credit of $2,500 (100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000 of qualified education expenses). How to fill out a 1040ez Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($2,500) by a fraction. How to fill out a 1040ez The numerator of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. How to fill out a 1040ez The denominator is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). How to fill out a 1040ez The result is the amount of your phased out (reduced) American opportunity credit ($1,875). How to fill out a 1040ez      $2,500 × $180,000 − $165,000  $20,000 = $1,875   Refundable Part of Credit Forty percent of the American opportunity credit is refundable for most taxpayers. How to fill out a 1040ez However, if you were under age 24 at the end of 2013 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. How to fill out a 1040ez Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only. How to fill out a 1040ez You do not qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you. How to fill out a 1040ez You were: Under age 18 at the end of 2013, or Age 18 at the end of 2013 and your earned income (defined below) was less than one-half of your support (defined below), or Over age 18 and under age 24 at the end of 2013 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below). How to fill out a 1040ez At least one of your parents was alive at the end of 2013. How to fill out a 1040ez You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2013. How to fill out a 1040ez Earned income. How to fill out a 1040ez   Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. How to fill out a 1040ez Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. How to fill out a 1040ez Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. How to fill out a 1040ez   If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). How to fill out a 1040ez However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. How to fill out a 1040ez Support. How to fill out a 1040ez   Your support includes food, shelter, clothing, medical and dental care, education, and the like. How to fill out a 1040ez Generally, the amount of the item of support will be the amount of expenses incurred by the one furnishing such item. How to fill out a 1040ez If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. How to fill out a 1040ez However, a scholarship received by you is not considered support if you are a full-time student. How to fill out a 1040ez See Publication 501 for details. How to fill out a 1040ez Full-time student. How to fill out a 1040ez   You are a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. How to fill out a 1040ez Claiming the Credit You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. How to fill out a 1040ez Enter the nonrefundable part of the credit on Form 1040, line 49, or on Form 1040A, line 31. How to fill out a 1040ez Enter the refundable part of the credit on Form 1040, line 66, or on Form 1040A, line 40. How to fill out a 1040ez A filled-in Form 8863 is shown at the end of this publication. How to fill out a 1040ez Note. How to fill out a 1040ez In Appendix A. How to fill out a 1040ez at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. How to fill out a 1040ez Prev  Up  Next   Home   More Online Publications
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Understanding your CP01 Notice

We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • You need take no further action except continue to file your federal income tax returns as required by law.

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Answers to Common Questions

What effect does the Identity Theft Indicator have on my account?
The indicator assists the IRS in identifying you as the valid owner of the Social Security Number (SSN) that is shown on your tax return. The indicator has no effect on your ability to file your tax return, make payments, or receive a refund.

What happens if someone else uses my SSN to file a fraudulent tax return?
The indicator that was placed on your account will alert us to research to make sure that a tax return filed with your SSN is valid. If the tax return is found to be invalid, we won't process it.

How long does the indicator remain on my account?
Because you were a victim of identity theft, to protect your tax account, the indicator will remain on your account unless you specifically request that it be removed.

Who should I contact if I have more questions about my account related to identity theft?
The Identity Theft Specialized Unit can assist you with questions regarding identity theft related to your account. You may call them at 1-800-908-4490. The number can also be found on your notice. For all other tax account related questions contact the IRS help desk at 1-800-829-1040.

Where can I find more information on preventing identity theft?


Tips for next year

File your return as you normally would. If we find that someone is attempting to use your SSN for filing a tax return we will notify you and provide you with a PIN to use when filing your return.

 

Page Last Reviewed or Updated: 27-Feb-2014

The How To Fill Out A 1040ez

How to fill out a 1040ez Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. How to fill out a 1040ez  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. How to fill out a 1040ez The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. How to fill out a 1040ez ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. How to fill out a 1040ez R. How to fill out a 1040ez B. How to fill out a 1040ez 553. How to fill out a 1040ez Prop. How to fill out a 1040ez Regs. How to fill out a 1040ez on Good Faith Determinations. How to fill out a 1040ez New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. How to fill out a 1040ez  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. How to fill out a 1040ez On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. How to fill out a 1040ez See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. How to fill out a 1040ez Reg. How to fill out a 1040ez 38148. How to fill out a 1040ez On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. How to fill out a 1040ez The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. How to fill out a 1040ez See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. How to fill out a 1040ez Reg. How to fill out a 1040ez 20,523. How to fill out a 1040ez Timing of when an Organization is exempt for Federal Tax Purposes. How to fill out a 1040ez  As noted in section 2. How to fill out a 1040ez 03(4) of Revenue Procedure 2013-9, 2013-2 I. How to fill out a 1040ez R. How to fill out a 1040ez B. How to fill out a 1040ez 267, the provisions in section 11. How to fill out a 1040ez 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. How to fill out a 1040ez Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. How to fill out a 1040ez In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. How to fill out a 1040ez The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. How to fill out a 1040ez Section 11. How to fill out a 1040ez 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. How to fill out a 1040ez Exempt Organizations Select Check. How to fill out a 1040ez  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. How to fill out a 1040ez It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). How to fill out a 1040ez Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. How to fill out a 1040ez Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). How to fill out a 1040ez Have filed a Form 990-N (e-Postcard) annual electronic notice. How to fill out a 1040ez  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. How to fill out a 1040ez See also Revenue Procedure 2011-33, 2011-25 I. How to fill out a 1040ez R. How to fill out a 1040ez B. How to fill out a 1040ez 887. How to fill out a 1040ez Future developments. How to fill out a 1040ez . How to fill out a 1040ez  The IRS has created a page on IRS. How to fill out a 1040ez gov for information about Publication 557, at www. How to fill out a 1040ez irs. How to fill out a 1040ez gov/pub557. How to fill out a 1040ez Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. How to fill out a 1040ez Reminders The Patient Protection and Affordable Care Act (ACA). How to fill out a 1040ez   The ACA added several new laws. How to fill out a 1040ez This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. How to fill out a 1040ez For more information, go to IRS. How to fill out a 1040ez gov and select Affordable Care Act Tax Provisions. How to fill out a 1040ez Electronic filing requirement for large organizations. How to fill out a 1040ez  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. How to fill out a 1040ez For more information, go to e-file for Charities and Non-Profits. How to fill out a 1040ez Section 501(c)(15) gross receipts. How to fill out a 1040ez   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. How to fill out a 1040ez See Notice 2006-42, 2006-19 I. How to fill out a 1040ez R. How to fill out a 1040ez B. How to fill out a 1040ez 878, Notice 2006-42. How to fill out a 1040ez Prohibited tax shelter transactions. How to fill out a 1040ez  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. How to fill out a 1040ez See T. How to fill out a 1040ez D. How to fill out a 1040ez 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. How to fill out a 1040ez R. How to fill out a 1040ez B. How to fill out a 1040ez 242. How to fill out a 1040ez See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. How to fill out a 1040ez Pension Protection Act of 2006 tax changes. How to fill out a 1040ez  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. How to fill out a 1040ez Unless otherwise noted, most of the changes became effective on August 17, 2006. How to fill out a 1040ez For key provisions, go to The Pension Protection Act of 2006. How to fill out a 1040ez Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. How to fill out a 1040ez There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. How to fill out a 1040ez There are additional standards for credit counseling organizations. How to fill out a 1040ez The definition of convention or association of churches has been modified. How to fill out a 1040ez Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. How to fill out a 1040ez The requirements of disclosure to state officials relating to exempt organizations has been modified. How to fill out a 1040ez There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. How to fill out a 1040ez There are new excise taxes on prohibited tax shelter transactions. How to fill out a 1040ez There is a modification of recordkeeping requirements for certain charitable contributions. How to fill out a 1040ez Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). How to fill out a 1040ez It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. How to fill out a 1040ez To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. How to fill out a 1040ez Organizations that are exempt under section 501(a) include those organizations described in section 501(c). How to fill out a 1040ez Section 501(c) organizations are covered in this publication. How to fill out a 1040ez Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. How to fill out a 1040ez Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. How to fill out a 1040ez Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. How to fill out a 1040ez Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). How to fill out a 1040ez Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. How to fill out a 1040ez Organizations not discussed in this publication. How to fill out a 1040ez   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. How to fill out a 1040ez These organizations (and the Code sections that apply to them) are as follows. How to fill out a 1040ez Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. How to fill out a 1040ez   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. How to fill out a 1040ez If you think your organization falls within one of these categories, contact the IRS for any additional information you need. How to fill out a 1040ez For telephone assistance, call 1-877-829-5500. How to fill out a 1040ez   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. How to fill out a 1040ez If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. How to fill out a 1040ez Organization Reference Chart. How to fill out a 1040ez   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. How to fill out a 1040ez It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. How to fill out a 1040ez It also describes each type of qualifying organization and the general nature of its activities. How to fill out a 1040ez   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. How to fill out a 1040ez Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. How to fill out a 1040ez Check the IRS website, IRS. How to fill out a 1040ez gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. How to fill out a 1040ez irs. How to fill out a 1040ez gov/charities/index. How to fill out a 1040ez html. How to fill out a 1040ez Comments and suggestions. How to fill out a 1040ez   We welcome your comments about this publication and your suggestions for future editions. How to fill out a 1040ez   You can e-mail us while visiting our website at IRS. How to fill out a 1040ez gov. How to fill out a 1040ez   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to fill out a 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to fill out a 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to fill out a 1040ez   If you wish telephone assistance, please call 1-877-829-5500. How to fill out a 1040ez This toll-free telephone service is available Monday through Friday. How to fill out a 1040ez Prev  Up  Next   Home   More Online Publications