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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Https Taxes Hrblock Com Hrblock Login Updatepassword Hrbx

1040 Ez 2011 Form1040x For 2012Mypay Military Pay2010 Federal Tax ReturnEfileFile Free State Tax Return2012 Federal Income TaxFile Amended Tax Return 2011File Taxes 2010Irs Extension Form 2011Visit Www Irs Gov FreefileFile Income Tax Online FreeFiling State Taxes OnlyFree File 2011 Taxes OnlineWww Freetax Com1040 Ez Free FileDoes A Student Need To File TaxesHow Can I File State Taxes For FreeFree File Taxes 2011H And R Block Free Online Tax FilingFree Income Tax Filing 2012File State Tax For FreeIrs Tax Forms1040 FormDo College Students Have To File TaxesFree E-file State Taxes OnlyState Income Tax Return2012 Tax Forms Federal2011 Federal Income Tax FormsTax Planning Us Back TaxesHow To File 2006 Taxes Online FreeHow Do I Fill Out 1040x2012 1040a FormHow To File Self Employed Taxes Step By Step2012 Amended Tax ReturnCorrected Tax ReturnHow Far Back Can I Amend My TaxesMilitary Tax Return CalculatorFile 2011 Tax ReturnCan You File An Amended Tax Return Online

Https Taxes Hrblock Com Hrblock Login Updatepassword Hrbx

Https taxes hrblock com hrblock login updatepassword hrbx 3. Https taxes hrblock com hrblock login updatepassword hrbx   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Https taxes hrblock com hrblock login updatepassword hrbx Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Https taxes hrblock com hrblock login updatepassword hrbx An exclusion from gross income is generally income you receive that is not included in your U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx income and is not subject to U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax. Https taxes hrblock com hrblock login updatepassword hrbx This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Https taxes hrblock com hrblock login updatepassword hrbx Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Https taxes hrblock com hrblock login updatepassword hrbx Useful Items - You may want to see: Publication 54 Tax Guide for U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Https taxes hrblock com hrblock login updatepassword hrbx Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Https taxes hrblock com hrblock login updatepassword hrbx Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Https taxes hrblock com hrblock login updatepassword hrbx The exclusion is $97,600 in 2013. Https taxes hrblock com hrblock login updatepassword hrbx In addition, you may be able to exclude or deduct certain foreign housing amounts. Https taxes hrblock com hrblock login updatepassword hrbx You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Https taxes hrblock com hrblock login updatepassword hrbx For more information, see Publication 54. Https taxes hrblock com hrblock login updatepassword hrbx Foreign country. Https taxes hrblock com hrblock login updatepassword hrbx    A foreign country is any territory under the sovereignty of a government other than that of the United States. Https taxes hrblock com hrblock login updatepassword hrbx   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Https taxes hrblock com hrblock login updatepassword hrbx It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Https taxes hrblock com hrblock login updatepassword hrbx   The term “foreign country” does not include U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx possessions or territories. Https taxes hrblock com hrblock login updatepassword hrbx It does not include the Antarctic region. Https taxes hrblock com hrblock login updatepassword hrbx Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Https taxes hrblock com hrblock login updatepassword hrbx Interest Income Interest income that is not connected with a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Https taxes hrblock com hrblock login updatepassword hrbx State and local government obligations. Https taxes hrblock com hrblock login updatepassword hrbx   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx possession, generally is not included in income. Https taxes hrblock com hrblock login updatepassword hrbx However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Https taxes hrblock com hrblock login updatepassword hrbx Portfolio interest. Https taxes hrblock com hrblock login updatepassword hrbx   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Https taxes hrblock com hrblock login updatepassword hrbx To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Https taxes hrblock com hrblock login updatepassword hrbx Note. Https taxes hrblock com hrblock login updatepassword hrbx For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Https taxes hrblock com hrblock login updatepassword hrbx Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Https taxes hrblock com hrblock login updatepassword hrbx Obligations in registered form. Https taxes hrblock com hrblock login updatepassword hrbx   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Https taxes hrblock com hrblock login updatepassword hrbx   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Https taxes hrblock com hrblock login updatepassword hrbx   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Https taxes hrblock com hrblock login updatepassword hrbx For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Https taxes hrblock com hrblock login updatepassword hrbx Obligations not in registered form. Https taxes hrblock com hrblock login updatepassword hrbx    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Https taxes hrblock com hrblock login updatepassword hrbx A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Https taxes hrblock com hrblock login updatepassword hrbx   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Https taxes hrblock com hrblock login updatepassword hrbx In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Https taxes hrblock com hrblock login updatepassword hrbx Interest that does not qualify as portfolio interest. Https taxes hrblock com hrblock login updatepassword hrbx   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Https taxes hrblock com hrblock login updatepassword hrbx You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Https taxes hrblock com hrblock login updatepassword hrbx Contingent interest. Https taxes hrblock com hrblock login updatepassword hrbx   Portfolio interest does not include contingent interest. Https taxes hrblock com hrblock login updatepassword hrbx Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Https taxes hrblock com hrblock login updatepassword hrbx For exceptions, see Internal Revenue Code section 871(h)(4)(C). Https taxes hrblock com hrblock login updatepassword hrbx Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Https taxes hrblock com hrblock login updatepassword hrbx Related persons. Https taxes hrblock com hrblock login updatepassword hrbx   Related persons include the following. Https taxes hrblock com hrblock login updatepassword hrbx Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Https taxes hrblock com hrblock login updatepassword hrbx ), and lineal descendants (children, grandchildren, etc. Https taxes hrblock com hrblock login updatepassword hrbx ). Https taxes hrblock com hrblock login updatepassword hrbx Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Https taxes hrblock com hrblock login updatepassword hrbx Certain corporations, partnerships, and other entities. Https taxes hrblock com hrblock login updatepassword hrbx For details, see Nondeductible Loss in chapter 2 of Publication 544. Https taxes hrblock com hrblock login updatepassword hrbx Exception for existing debt. Https taxes hrblock com hrblock login updatepassword hrbx   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Https taxes hrblock com hrblock login updatepassword hrbx Dividend Income The following dividend income is exempt from the 30% tax. Https taxes hrblock com hrblock login updatepassword hrbx Certain dividends paid by foreign corporations. Https taxes hrblock com hrblock login updatepassword hrbx   There is no 30% tax on U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source dividends you receive from a foreign corporation. Https taxes hrblock com hrblock login updatepassword hrbx See Second exception under Dividends in chapter 2 for how to figure the amount of U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source dividends. Https taxes hrblock com hrblock login updatepassword hrbx Certain interest-related dividends. Https taxes hrblock com hrblock login updatepassword hrbx   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Https taxes hrblock com hrblock login updatepassword hrbx The mutual fund will designate in writing which dividends are interest-related dividends. Https taxes hrblock com hrblock login updatepassword hrbx Certain short-term capital gain dividends. Https taxes hrblock com hrblock login updatepassword hrbx   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Https taxes hrblock com hrblock login updatepassword hrbx The mutual fund will designate in writing which dividends are short-term capital gain dividends. Https taxes hrblock com hrblock login updatepassword hrbx This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Https taxes hrblock com hrblock login updatepassword hrbx Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source income may be exempt from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax, but only if you meet one of the situations discussed next. Https taxes hrblock com hrblock login updatepassword hrbx Employees of foreign persons, organizations, or offices. Https taxes hrblock com hrblock login updatepassword hrbx   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx sources and is tax exempt if you meet all three of the following conditions. Https taxes hrblock com hrblock login updatepassword hrbx You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx corporation, a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx partnership, or a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizen or resident. Https taxes hrblock com hrblock login updatepassword hrbx You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Https taxes hrblock com hrblock login updatepassword hrbx Your pay for these services is not more than $3,000. Https taxes hrblock com hrblock login updatepassword hrbx If you do not meet all three conditions, your income from personal services performed in the United States is U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source income and is taxed according to the rules in chapter 4. Https taxes hrblock com hrblock login updatepassword hrbx   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Https taxes hrblock com hrblock login updatepassword hrbx To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Https taxes hrblock com hrblock login updatepassword hrbx If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Https taxes hrblock com hrblock login updatepassword hrbx   A day means a calendar day during any part of which you are physically present in the United States. Https taxes hrblock com hrblock login updatepassword hrbx Example 1. Https taxes hrblock com hrblock login updatepassword hrbx During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx partnership. Https taxes hrblock com hrblock login updatepassword hrbx Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Https taxes hrblock com hrblock login updatepassword hrbx That office paid him a total gross salary of $2,800 for those services. Https taxes hrblock com hrblock login updatepassword hrbx During 2013, he was not engaged in a trade or business in the United States. Https taxes hrblock com hrblock login updatepassword hrbx The salary is not considered U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source income and is exempt from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax. Https taxes hrblock com hrblock login updatepassword hrbx Example 2. Https taxes hrblock com hrblock login updatepassword hrbx The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Https taxes hrblock com hrblock login updatepassword hrbx He received $2,875 in 2013, and $1,625 in 2014. Https taxes hrblock com hrblock login updatepassword hrbx During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Https taxes hrblock com hrblock login updatepassword hrbx Henry's salary is U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source income and is taxed under the rules in chapter 4. Https taxes hrblock com hrblock login updatepassword hrbx Crew members. Https taxes hrblock com hrblock login updatepassword hrbx   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx possession is not U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx source income and is exempt from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax. Https taxes hrblock com hrblock login updatepassword hrbx This exemption does not apply to compensation for services performed on foreign aircraft. Https taxes hrblock com hrblock login updatepassword hrbx Students and exchange visitors. Https taxes hrblock com hrblock login updatepassword hrbx   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Https taxes hrblock com hrblock login updatepassword hrbx   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Https taxes hrblock com hrblock login updatepassword hrbx It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Https taxes hrblock com hrblock login updatepassword hrbx   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Https taxes hrblock com hrblock login updatepassword hrbx Foreign employer. Https taxes hrblock com hrblock login updatepassword hrbx   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx possession by a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx corporation, a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx partnership, or an individual who is a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizen or resident. Https taxes hrblock com hrblock login updatepassword hrbx   The term “foreign employer” does not include a foreign government. Https taxes hrblock com hrblock login updatepassword hrbx Pay from a foreign government that is exempt from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx income tax is discussed in chapter 10. Https taxes hrblock com hrblock login updatepassword hrbx Income from certain annuities. Https taxes hrblock com hrblock login updatepassword hrbx   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx income tax if you meet both of the following conditions. Https taxes hrblock com hrblock login updatepassword hrbx You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Https taxes hrblock com hrblock login updatepassword hrbx At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens or residents. Https taxes hrblock com hrblock login updatepassword hrbx   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Https taxes hrblock com hrblock login updatepassword hrbx   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Https taxes hrblock com hrblock login updatepassword hrbx Income affected by treaties. Https taxes hrblock com hrblock login updatepassword hrbx   Income of any kind that is exempt from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax under a treaty to which the United States is a party is excluded from your gross income. Https taxes hrblock com hrblock login updatepassword hrbx Income on which the tax is only limited by treaty, however, is included in gross income. Https taxes hrblock com hrblock login updatepassword hrbx See chapter 9. Https taxes hrblock com hrblock login updatepassword hrbx Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Https taxes hrblock com hrblock login updatepassword hrbx Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Https taxes hrblock com hrblock login updatepassword hrbx If you are married and file a joint return, you may be able to exclude up to $500,000. Https taxes hrblock com hrblock login updatepassword hrbx For information on the requirements for this exclusion, see Publication 523. Https taxes hrblock com hrblock login updatepassword hrbx This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Https taxes hrblock com hrblock login updatepassword hrbx Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Https taxes hrblock com hrblock login updatepassword hrbx The rules discussed here apply to both resident and nonresident aliens. Https taxes hrblock com hrblock login updatepassword hrbx If a nonresident alien receives a grant that is not from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx sources, it is not subject to U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax. Https taxes hrblock com hrblock login updatepassword hrbx See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx sources. Https taxes hrblock com hrblock login updatepassword hrbx A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Https taxes hrblock com hrblock login updatepassword hrbx Candidate for a degree. Https taxes hrblock com hrblock login updatepassword hrbx   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 accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Https taxes hrblock com hrblock login updatepassword hrbx Eligible educational institution. Https taxes hrblock com hrblock login updatepassword hrbx   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. Https taxes hrblock com hrblock login updatepassword hrbx Qualified education expenses. Https taxes hrblock com hrblock login updatepassword hrbx   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. Https taxes hrblock com hrblock login updatepassword hrbx These items must be required of all students in your course of instruction. Https taxes hrblock com hrblock login updatepassword hrbx However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Https taxes hrblock com hrblock login updatepassword hrbx Expenses that do not qualify. Https taxes hrblock com hrblock login updatepassword hrbx   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. Https taxes hrblock com hrblock login updatepassword hrbx This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Https taxes hrblock com hrblock login updatepassword hrbx Scholarship or fellowship amounts used to pay these costs are taxable. Https taxes hrblock com hrblock login updatepassword hrbx Amounts used to pay expenses that do not qualify. Https taxes hrblock com hrblock login updatepassword hrbx   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Https taxes hrblock com hrblock login updatepassword hrbx Payment for services. Https taxes hrblock com hrblock login updatepassword hrbx   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Https taxes hrblock com hrblock login updatepassword hrbx This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Https taxes hrblock com hrblock login updatepassword hrbx Example. Https taxes hrblock com hrblock login updatepassword hrbx On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Https taxes hrblock com hrblock login updatepassword hrbx As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Https taxes hrblock com hrblock login updatepassword hrbx Of the $2,500 scholarship, $1,000 represents payment for her services. Https taxes hrblock com hrblock login updatepassword hrbx Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Https taxes hrblock com hrblock login updatepassword hrbx Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Can I Claim My Expenses as Miscellaneous Itemized Deductions on Schedule A (Form 1040)?

You may be able to deduct certain expenses related to producing or collecting taxable income. This topic addresses many of these expenses. It does not address employment related expenses other than expenses for job search, work clothes, uniforms and union dues.

For more information regarding employment related expenses, refer to Publication 529, Miscellaneous Deductions.

Estimated Completion Time: 10 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The Https Taxes Hrblock Com Hrblock Login Updatepassword Hrbx

Https taxes hrblock com hrblock login updatepassword hrbx Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. Https taxes hrblock com hrblock login updatepassword hrbx irs. Https taxes hrblock com hrblock login updatepassword hrbx gov/pub957. Https taxes hrblock com hrblock login updatepassword hrbx Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). Https taxes hrblock com hrblock login updatepassword hrbx The SSA also has rules for reporting special wage payments made to employees after they retire. Https taxes hrblock com hrblock login updatepassword hrbx These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. Https taxes hrblock com hrblock login updatepassword hrbx These rules are for social security coverage and benefit purposes only. Https taxes hrblock com hrblock login updatepassword hrbx This publication, written primarily for employers, discusses back pay under a statute and special wage payments. Https taxes hrblock com hrblock login updatepassword hrbx It also explains how to report these payments to the SSA. Https taxes hrblock com hrblock login updatepassword hrbx For more information, visit SSA's website at www. Https taxes hrblock com hrblock login updatepassword hrbx socialsecurity. Https taxes hrblock com hrblock login updatepassword hrbx gov/employer. Https taxes hrblock com hrblock login updatepassword hrbx To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. Https taxes hrblock com hrblock login updatepassword hrbx socialsecurity. Https taxes hrblock com hrblock login updatepassword hrbx gov/online/ssa-131. Https taxes hrblock com hrblock login updatepassword hrbx html. Https taxes hrblock com hrblock login updatepassword hrbx Prev  Up  Next   Home   More Online Publications