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Irs Form 1040 2010

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Irs Form 1040 2010

Irs form 1040 2010 Index Symbols 10% owners, Ten-percent owners. Irs form 1040 2010 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Irs form 1040 2010 A Acceptance agent, Unexpected payment. Irs form 1040 2010 Accounts, offshore, Offshore accounts. Irs form 1040 2010 Alien Illegal, Illegal aliens. Irs form 1040 2010 Nonresident, Nonresident alien. Irs form 1040 2010 Resident, Resident alien. Irs form 1040 2010 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Irs form 1040 2010 Allocation information, Failure to provide allocation information. Irs form 1040 2010 American Samoa, U. Irs form 1040 2010 S. Irs form 1040 2010 Virgin Islands and American Samoa corporations. Irs form 1040 2010 Amount to withhold, Determination of amount to withhold. Irs form 1040 2010 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Irs form 1040 2010 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Irs form 1040 2010 Banks, interest received by, Banks. Irs form 1040 2010 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Irs form 1040 2010 Branch profits tax, Corporation subject to branch profits tax. Irs form 1040 2010 C Canada, Exception 3. Irs form 1040 2010 , Deposit interest paid to nonresident alien individuals in 2012. Irs form 1040 2010 , Deposit interest paid to certain nonresident alien individuals in 2013. Irs form 1040 2010 Capital gains, Capital gains (Income Code 9). Irs form 1040 2010 Central withholding agreements, Income Code 43. Irs form 1040 2010 Consent dividends, Consent dividends. Irs form 1040 2010 , Consent dividends. Irs form 1040 2010 Contingent interest, Contingent interest. Irs form 1040 2010 Controlled foreign corporations, interest paid to, Controlled foreign corporations. Irs form 1040 2010 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Irs form 1040 2010 Covenant not to compete, Covenant not to compete. Irs form 1040 2010 Crew members, Crew members. Irs form 1040 2010 D Dependent personal services, Pay for dependent personal services (Income Code 17). Irs form 1040 2010 Allowance for personal exemptions, Withholding exemptions. Irs form 1040 2010 Defined, Pay for dependent personal services (Income Code 17). Irs form 1040 2010 Exempt from withholding, Graduated rates. Irs form 1040 2010 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Irs form 1040 2010 Disregarded entities, Disregarded entities. Irs form 1040 2010 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Irs form 1040 2010 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Irs form 1040 2010 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Irs form 1040 2010 In general, Dividends Documentary evidence, Documentary evidence. Irs form 1040 2010 , Documentary Evidence, Documentary evidence. Irs form 1040 2010 Documentation From foreign beneficial owners and U. Irs form 1040 2010 S. Irs form 1040 2010 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Irs form 1040 2010 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Irs form 1040 2010 Electronic deposit rules, Electronic deposit requirement. Irs form 1040 2010 Employees, Employees. Irs form 1040 2010 , Employee. Irs form 1040 2010 Employer, Employer. Irs form 1040 2010 F Federal unemployment tax, Federal unemployment tax (FUTA). Irs form 1040 2010 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Irs form 1040 2010 Financial institutions, Branches of financial institutions. Irs form 1040 2010 FIRPTA withholding, U. Irs form 1040 2010 S. Irs form 1040 2010 real property interest. Irs form 1040 2010 , U. Irs form 1040 2010 S. Irs form 1040 2010 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Irs form 1040 2010 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Irs form 1040 2010 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Irs form 1040 2010 S. Irs form 1040 2010 branches of foreign banks and foreign insurance companies. Irs form 1040 2010 , Income paid to U. Irs form 1040 2010 S. Irs form 1040 2010 branch of foreign bank or insurance company. Irs form 1040 2010 Charitable organizations, Other foreign organizations, associations, and charitable institutions. Irs form 1040 2010 Corporations, Foreign corporations. Irs form 1040 2010 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Irs form 1040 2010 S. Irs form 1040 2010 branches of foreign banks and foreign insurance companies. Irs form 1040 2010 , Income paid to U. Irs form 1040 2010 S. Irs form 1040 2010 branch of foreign bank or insurance company. Irs form 1040 2010 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Irs form 1040 2010 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Irs form 1040 2010 Person, Foreign Persons Private foundation, Foreign private foundations. Irs form 1040 2010 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Irs form 1040 2010 Trusts, Foreign simple and grantor trust. Irs form 1040 2010 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Irs form 1040 2010 , Responsibilities of WT. Irs form 1040 2010 , Form 1042. Irs form 1040 2010 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Irs form 1040 2010 , Form 1042-S reporting. Irs form 1040 2010 , Form 1042 filing. Irs form 1040 2010 , Form 1042-S. Irs form 1040 2010 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Irs form 1040 2010 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Irs form 1040 2010 4419, Electronic reporting. Irs form 1040 2010 7004, Extension to file Form 1042. Irs form 1040 2010 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Irs form 1040 2010 8288, Reporting and Paying the Tax, Form 8288, U. Irs form 1040 2010 S. Irs form 1040 2010 Withholding Tax Return for Dispositions by Foreign Persons of U. Irs form 1040 2010 S. Irs form 1040 2010 Real Property Interests. Irs form 1040 2010 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Irs form 1040 2010 S. Irs form 1040 2010 Real Property Interests. Irs form 1040 2010 8288-B, Categories (1), (2), and (3). Irs form 1040 2010 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Irs form 1040 2010 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Irs form 1040 2010 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Irs form 1040 2010 8833, Claiming treaty benefits. Irs form 1040 2010 940, Federal unemployment tax (FUTA). Irs form 1040 2010 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Irs form 1040 2010 972, Consent dividends. Irs form 1040 2010 SS-4, U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers SS-5, U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Irs form 1040 2010 , Form W-2. Irs form 1040 2010 W-4, Alternate withholding procedure. Irs form 1040 2010 , Form W-4, Employee's Withholding Allowance Certificate. Irs form 1040 2010 , Withholding exemptions. Irs form 1040 2010 , Special instructions for Form W-4. Irs form 1040 2010 W-7, U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Irs form 1040 2010 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Irs form 1040 2010 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Irs form 1040 2010 G Gambling winnings, Gambling winnings (Income Code 28). Irs form 1040 2010 Graduated rates, Graduated rates. Irs form 1040 2010 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Irs form 1040 2010 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Irs form 1040 2010 Guam, Guam or Northern Mariana Islands corporations. Irs form 1040 2010 H Help (see Tax help) I Identification number, taxpayer, U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers, Identification numbers. Irs form 1040 2010 Illegal aliens, Illegal aliens. Irs form 1040 2010 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Irs form 1040 2010 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Irs form 1040 2010 Source of, Source of Income Transportation, Transportation income. Irs form 1040 2010 Income code 01, Interest paid by U. Irs form 1040 2010 S. Irs form 1040 2010 obligors—general (Income Code 1). Irs form 1040 2010 02, Interest on real property mortgages (Income Code 2). Irs form 1040 2010 03, Interest paid to controlling foreign corporations (Income Code 3). Irs form 1040 2010 04, Interest paid by foreign corporations (Income Code 4). Irs form 1040 2010 06, Dividends paid by U. Irs form 1040 2010 S. Irs form 1040 2010 corporations — general (Income Code 6). Irs form 1040 2010 07, Dividends qualifying for direct dividend rate (Income Code 7). Irs form 1040 2010 08, Dividends paid by foreign corporations (Income Code 8). Irs form 1040 2010 09, Capital gains (Income Code 9). Irs form 1040 2010 10, Industrial royalties (Income Code 10). Irs form 1040 2010 11, Motion picture or television copyright royalties (Income Code 11). Irs form 1040 2010 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Irs form 1040 2010 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Irs form 1040 2010 17, Pay for dependent personal services (Income Code 17). Irs form 1040 2010 18, Pay for teaching (Income Code 18). Irs form 1040 2010 19, Pay during studying and training (Income Code 19). Irs form 1040 2010 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Irs form 1040 2010 29, Interest on deposits (Income Code 29). Irs form 1040 2010 30, Original issue discount (Income Code 30). Irs form 1040 2010 50, Other income (Income Code 50). Irs form 1040 2010 Independent personal services Defined, Pay for independent personal services (Income Code 16). Irs form 1040 2010 Exempt from withholding, Pay for independent personal services (Income Code 16). Irs form 1040 2010 , 30% rate. Irs form 1040 2010 India, Students and business apprentices from India. Irs form 1040 2010 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Irs form 1040 2010 , Installment payments. Irs form 1040 2010 Insurance proceeds, Insurance proceeds. Irs form 1040 2010 Interest Contingent, Contingent interest. Irs form 1040 2010 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Irs form 1040 2010 Deposits, Interest on deposits (Income Code 29). Irs form 1040 2010 Foreign business arrangements, Interest from foreign business arrangements. Irs form 1040 2010 Foreign corporations, Interest paid by foreign corporations (Income Code 4). Irs form 1040 2010 Income, Interest Portfolio, Portfolio interest. Irs form 1040 2010 , Interest that does not qualify as portfolio interest. Irs form 1040 2010 Real property mortgages, Interest on real property mortgages (Income Code 2). Irs form 1040 2010 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Irs form 1040 2010 Qualified, Qualified intermediary. Irs form 1040 2010 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Irs form 1040 2010 M Magnetic media reporting, Electronic reporting. Irs form 1040 2010 Marketable securities, Marketable securities. Irs form 1040 2010 Mexico, Exception 3. Irs form 1040 2010 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Irs form 1040 2010 N Non-registered obligations, Obligations not in registered form. Irs form 1040 2010 Nonqualified intermediary, Nonqualified intermediary. Irs form 1040 2010 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Irs form 1040 2010 Married to U. Irs form 1040 2010 S. Irs form 1040 2010 citizen or resident, Married to U. Irs form 1040 2010 S. Irs form 1040 2010 citizen or resident alien. Irs form 1040 2010 Nonwage pay, Pay that is not wages. Irs form 1040 2010 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Irs form 1040 2010 Notional principal contract income, Notional principal contract income. Irs form 1040 2010 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Irs form 1040 2010 Obligations: Not in registered form, Obligations not in registered form. Irs form 1040 2010 Offshore accounts, Offshore accounts. Irs form 1040 2010 Original issue discount, Original issue discount (Income Code 30). Irs form 1040 2010 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Irs form 1040 2010 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Irs form 1040 2010 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Irs form 1040 2010 , Smaller partnerships and trusts. Irs form 1040 2010 , Smaller partnerships and trusts. Irs form 1040 2010 Withholding foreign, Withholding foreign partnership and foreign trust. Irs form 1040 2010 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Irs form 1040 2010 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Irs form 1040 2010 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Irs form 1040 2010 Studying, Pay during studying and training (Income Code 19). Irs form 1040 2010 Teaching, Pay for teaching (Income Code 18). Irs form 1040 2010 Training, Pay during studying and training (Income Code 19). Irs form 1040 2010 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Irs form 1040 2010 Form 1042, Penalties Form 8804, Penalties. Irs form 1040 2010 Form 8805, Penalties. Irs form 1040 2010 Magnetic media, Failure to file electronically. Irs form 1040 2010 Trust fund recovery, Trust fund recovery penalty. Irs form 1040 2010 Pensions, Pension payments. Irs form 1040 2010 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Irs form 1040 2010 Per diem, Per diem paid by the U. Irs form 1040 2010 S. Irs form 1040 2010 Government. Irs form 1040 2010 Personal service income, Personal service income. Irs form 1040 2010 Pooled withholding information, Pooled withholding information. Irs form 1040 2010 Portfolio interest, Portfolio interest. Irs form 1040 2010 , Interest that does not qualify as portfolio interest. Irs form 1040 2010 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Irs form 1040 2010 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Irs form 1040 2010 S. Irs form 1040 2010 possession. Irs form 1040 2010 , Exception 4. Irs form 1040 2010 Q QI withholding agreement, QI withholding agreement. Irs form 1040 2010 Qualified intermediary, Qualified intermediary. Irs form 1040 2010 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Irs form 1040 2010 Dividends paid by, Dividends paid by U. Irs form 1040 2010 S. Irs form 1040 2010 corporations — general (Income Code 6). Irs form 1040 2010 R Racing purses, Racing purses. Irs form 1040 2010 Real property interest Disposition of, U. Irs form 1040 2010 S. Irs form 1040 2010 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Irs form 1040 2010 Registered obligations, Obligations in registered form. Irs form 1040 2010 Researchers, Tax treaties. Irs form 1040 2010 Resident alien defined, Resident alien. Irs form 1040 2010 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Irs form 1040 2010 S. Irs form 1040 2010 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Irs form 1040 2010 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Irs form 1040 2010 Scholarship, Scholarships, fellowships, and grants. Irs form 1040 2010 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Irs form 1040 2010 , Income from securities. Irs form 1040 2010 Services performed outside the U. Irs form 1040 2010 S. Irs form 1040 2010 , Services performed outside the United States. Irs form 1040 2010 Short-term obligation, Short-term obligations. Irs form 1040 2010 Social security, Social security and Medicare tax. Irs form 1040 2010 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Irs form 1040 2010 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Irs form 1040 2010 Dependent personal services, Tax treaties. Irs form 1040 2010 Entertainers and athletes, Tax treaties. Irs form 1040 2010 Gains, Tax treaties. Irs form 1040 2010 Gambling winnings, Tax treaties. Irs form 1040 2010 Independent personal services, Tax treaties. Irs form 1040 2010 Student, Tax treaties. Irs form 1040 2010 Students and trainees, Tax treaties. Irs form 1040 2010 Tables, Tax Treaty Tables Teaching, Tax treaties. Irs form 1040 2010 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Irs form 1040 2010 Taxpayer identification number (TIN), U. Irs form 1040 2010 S. Irs form 1040 2010 Taxpayer Identification Numbers, Identification numbers. Irs form 1040 2010 Exceptions, Exceptions to TIN requirement. Irs form 1040 2010 Teachers, Pay for teaching (Income Code 18). Irs form 1040 2010 Ten-percent owners, Ten-percent owners. Irs form 1040 2010 Territorial limits, Territorial limits. Irs form 1040 2010 Totalization agreements, Social security and Medicare tax. Irs form 1040 2010 Transportation income, Transportation income. Irs form 1040 2010 Travel expenses, Travel expenses. Irs form 1040 2010 Trust Territory of the Pacific Islands, Income from U. Irs form 1040 2010 S. Irs form 1040 2010 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Irs form 1040 2010 Trusts Foreign, Foreign simple and grantor trust. Irs form 1040 2010 Smaller, Smaller partnerships and trusts. Irs form 1040 2010 Withholding foreign, Withholding foreign partnership and foreign trust. Irs form 1040 2010 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Irs form 1040 2010 S. Irs form 1040 2010 agent of foreign person, U. Irs form 1040 2010 S. Irs form 1040 2010 agent of foreign person. Irs form 1040 2010 U. Irs form 1040 2010 S. Irs form 1040 2010 branch Foreign bank, U. Irs form 1040 2010 S. Irs form 1040 2010 branches of foreign banks and foreign insurance companies. Irs form 1040 2010 , Income paid to U. Irs form 1040 2010 S. Irs form 1040 2010 branch of foreign bank or insurance company. Irs form 1040 2010 Foreign insurance company, U. Irs form 1040 2010 S. Irs form 1040 2010 branches of foreign banks and foreign insurance companies. Irs form 1040 2010 , Income paid to U. Irs form 1040 2010 S. Irs form 1040 2010 branch of foreign bank or insurance company. Irs form 1040 2010 Foreign person, U. Irs form 1040 2010 S. Irs form 1040 2010 branches of foreign persons. Irs form 1040 2010 U. Irs form 1040 2010 S. Irs form 1040 2010 national, 30% rate. Irs form 1040 2010 U. Irs form 1040 2010 S. Irs form 1040 2010 real property interest, U. Irs form 1040 2010 S. Irs form 1040 2010 real property interest. Irs form 1040 2010 U. Irs form 1040 2010 S. Irs form 1040 2010 savings bonds, Income from U. Irs form 1040 2010 S. Irs form 1040 2010 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Irs form 1040 2010 U. Irs form 1040 2010 S. Irs form 1040 2010 territorial limits, Territorial limits. Irs form 1040 2010 U. Irs form 1040 2010 S. Irs form 1040 2010 Virgin Islands, U. Irs form 1040 2010 S. Irs form 1040 2010 Virgin Islands and American Samoa corporations. Irs form 1040 2010 Unexpected payment, Unexpected payment. Irs form 1040 2010 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Irs form 1040 2010 When to withhold, When to withhold. Irs form 1040 2010 Withhold, amount to, Determination of amount to withhold. Irs form 1040 2010 Withhold, when to, When to withhold. Irs form 1040 2010 Withholding Agreements, QI withholding agreement. Irs form 1040 2010 , WP and WT withholding agreements. Irs form 1040 2010 , Withholding agreements. Irs form 1040 2010 , Income Code 43. Irs form 1040 2010 Alternative procedure, Alternative procedure. Irs form 1040 2010 Certificate, Withholding Certificates, Withholding certificate. Irs form 1040 2010 Rate pool, Pooled withholding information. Irs form 1040 2010 Real property, U. Irs form 1040 2010 S. Irs form 1040 2010 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Irs form 1040 2010 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Irs form 1040 2010 Exemption, Withholding exemption. Irs form 1040 2010 Final payment exemption, Final payment exemption. Irs form 1040 2010 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Irs form 1040 2010 Scholarships and fellowship grants, Alternate withholding procedure. Irs form 1040 2010 Students, Tax treaties. Irs form 1040 2010 Withholding agreements, Withholding agreements. Irs form 1040 2010 , Income Code 43. Irs form 1040 2010 Prev  Up     Home   More Online Publications
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The Irs Form 1040 2010

Irs form 1040 2010 35. Irs form 1040 2010   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. Irs form 1040 2010 They are: The American opportunity credit, and The lifetime learning credit. Irs form 1040 2010 The chapter will present an overview of these education credits. Irs form 1040 2010 To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. Irs form 1040 2010 Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Irs form 1040 2010 For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. Irs form 1040 2010   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. Irs form 1040 2010   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. Irs form 1040 2010 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. Irs form 1040 2010 Table 35-1. Irs form 1040 2010 Comparison of Education Credits Caution. Irs form 1040 2010 You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Irs form 1040 2010   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to 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 beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible 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 Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. Irs form 1040 2010   There are several differences between these two credits. Irs form 1040 2010 These differences are summarized in Table 35-1, later. Irs form 1040 2010 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. Irs form 1040 2010 The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. Irs form 1040 2010 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). Irs form 1040 2010 Academic period. Irs form 1040 2010   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. Irs form 1040 2010 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. Irs form 1040 2010 Eligible educational institution. Irs form 1040 2010   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. Irs form 1040 2010 S. Irs form 1040 2010 Department of Education. Irs form 1040 2010 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs form 1040 2010 The educational institution should be able to tell you if it is an eligible educational institution. Irs form 1040 2010   Certain educational institutions located outside the United States also participate in the U. Irs form 1040 2010 S. Irs form 1040 2010 Department of Education's Federal Student Aid (FSA) programs. Irs form 1040 2010 Who can claim a dependent's expenses. Irs form 1040 2010   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. Irs form 1040 2010 Therefore, only that person can claim an education credit for the student. Irs form 1040 2010 If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Irs form 1040 2010 Expenses paid by a third party. Irs form 1040 2010   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Irs form 1040 2010 However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Irs form 1040 2010 Therefore, you are treated as having paid expenses that were paid by the third party. Irs form 1040 2010 For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Irs form 1040 2010 970, chapter 2 or 3. Irs form 1040 2010 Who cannot claim a credit. Irs form 1040 2010   You cannot take an education credit if any of the following apply. Irs form 1040 2010 You are claimed as a dependent on another person's tax return, such as your parent's return. Irs form 1040 2010 Your filing status is married filing separately. Irs form 1040 2010 You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. Irs form 1040 2010 Your MAGI is one of the following. Irs form 1040 2010 American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). Irs form 1040 2010 Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . Irs form 1040 2010   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Irs form 1040 2010 However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. Irs form 1040 2010 For details, see Pub. Irs form 1040 2010 970. Irs form 1040 2010    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Irs form 1040 2010 The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. Irs form 1040 2010 However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. Irs form 1040 2010 You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Irs form 1040 2010 See Pub. Irs form 1040 2010 970 for information on other education benefits. Irs form 1040 2010 Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. Irs form 1040 2010 It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Irs form 1040 2010 For course-related books, supplies, and equipment, only certain expenses qualify. Irs form 1040 2010 American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Irs form 1040 2010 Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Irs form 1040 2010 Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. Irs form 1040 2010 However, fees for personal expenses (described below) are never qualified education expenses. Irs form 1040 2010 Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Irs form 1040 2010 This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Irs form 1040 2010 Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. Irs form 1040 2010 You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). Irs form 1040 2010 However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). Irs form 1040 2010 In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. Irs form 1040 2010 Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Irs form 1040 2010 Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Irs form 1040 2010 If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. Irs form 1040 2010 Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Irs form 1040 2010 See Adjustments to Qualified Education Expenses, later. Irs form 1040 2010 Prepaid Expenses. Irs form 1040 2010   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. Irs form 1040 2010 See Academic period , earlier. Irs form 1040 2010 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). Irs form 1040 2010    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). Irs form 1040 2010 Paid with borrowed funds. Irs form 1040 2010   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Irs form 1040 2010 Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Irs form 1040 2010 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Irs form 1040 2010 Student withdraws from class(es). Irs form 1040 2010   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Irs form 1040 2010 No Double Benefit Allowed You cannot do any of the following. Irs form 1040 2010 Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. Irs form 1040 2010 Claim more than one education credit based on the same qualified education expenses. Irs form 1040 2010 Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Irs form 1040 2010 Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. Irs form 1040 2010 See Adjustments to Qualified Education Expenses, next. Irs form 1040 2010 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. Irs form 1040 2010 The result is the amount of adjusted qualified education expenses for each student. Irs form 1040 2010 Tax-free educational assistance. Irs form 1040 2010   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. Irs form 1040 2010 See Academic period , earlier. Irs form 1040 2010      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Irs form 1040 2010 970), The tax-free part of Pell grants (see chapter 1 of Pub. Irs form 1040 2010 970), The tax-free part of employer-provided educational assistance (see Pub. Irs form 1040 2010 970), Veterans' educational assistance (see chapter 1 of Pub. Irs form 1040 2010 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Irs form 1040 2010 Generally, any scholarship or fellowship is treated as tax-free educational assistance. Irs form 1040 2010 However, a scholarship or fellowship is not treated as tax-free educational assistance 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: 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 Pub. Irs form 1040 2010 970, chapter 1; or 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 Pub. Irs form 1040 2010 970, chapter 1. Irs form 1040 2010 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 received. Irs form 1040 2010 For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Irs form 1040 2010 970. Irs form 1040 2010 Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Irs form 1040 2010 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). Irs form 1040 2010 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. Irs form 1040 2010 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. Irs form 1040 2010 Refunds. Irs form 1040 2010   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Irs form 1040 2010 Some tax-free educational assistance received after 2013 may be treated as a refund. Irs form 1040 2010 See Tax-free educational assistance, earlier. Irs form 1040 2010 Refunds received in 2013. Irs form 1040 2010   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Irs form 1040 2010 Refunds received after 2013 but before your income tax return is filed. Irs form 1040 2010   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Irs form 1040 2010 Refunds received after 2013 and after your income tax return is filed. Irs form 1040 2010   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. Irs form 1040 2010 See Credit recapture, next. Irs form 1040 2010 Credit recapture. Irs form 1040 2010    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. Irs form 1040 2010 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. Irs form 1040 2010 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Irs form 1040 2010 Include that amount as an additional tax for the year the refund or tax-free assistance was received. Irs form 1040 2010 Example. Irs form 1040 2010    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Irs form 1040 2010 You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . Irs form 1040 2010 20). Irs form 1040 2010 You claimed no other tax credits. Irs form 1040 2010 After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Irs form 1040 2010 You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Irs form 1040 2010 The refigured credit is $1,320 and your tax liability increased by $280. Irs form 1040 2010 You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. Irs form 1040 2010 See the instructions for your 2014 income tax return to determine where to include this tax. Irs form 1040 2010 If you also 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. Irs form 1040 2010 Amounts that do not reduce qualified education expenses. Irs form 1040 2010   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. Irs form 1040 2010   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. Irs form 1040 2010 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 Chapter 1 of Pub. Irs form 1040 2010 970. Irs form 1040 2010 The use of the money is not restricted. Irs form 1040 2010   For examples, see chapter 2 in Pub. Irs form 1040 2010 970. Irs form 1040 2010 Figure 35-A. Irs form 1040 2010 Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Irs form 1040 2010 Please click the link to view the image. Irs form 1040 2010 Figure 35-A. Irs form 1040 2010 Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications