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Online Tax Forms 1040ez

Online tax forms 1040ez Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Online tax forms 1040ez Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Online tax forms 1040ez Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Online tax forms 1040ez Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Online tax forms 1040ez It is intended only as a guide. Online tax forms 1040ez Look in this publication for more complete information. Online tax forms 1040ez   Appendix A. Online tax forms 1040ez Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Online tax forms 1040ez Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Online tax forms 1040ez Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Online tax forms 1040ez Sean enrolled as a full-time graduate student in August 2013 at California State College. Online tax forms 1040ez He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Online tax forms 1040ez His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Online tax forms 1040ez Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Online tax forms 1040ez In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Online tax forms 1040ez California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Online tax forms 1040ez California State College reports amounts billed in 2013 instead of amounts paid during 2013. Online tax forms 1040ez In completing Form 8863, the Joneses use the amounts they paid. Online tax forms 1040ez Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Online tax forms 1040ez Dave and Valerie figure their education credits by completing Form 8863. Online tax forms 1040ez They begin Form 8863 on page 2 before completing Part I on page 1. Online tax forms 1040ez Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Online tax forms 1040ez The Joneses decide to complete Part III for Carey first, as shown later. Online tax forms 1040ez They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Online tax forms 1040ez The Joneses complete a separate Part III for their son Sean. Online tax forms 1040ez They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Online tax forms 1040ez They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Online tax forms 1040ez Once they have completed Part III for each student, they figure their credits. Online tax forms 1040ez The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Online tax forms 1040ez They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Online tax forms 1040ez The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Online tax forms 1040ez They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Online tax forms 1040ez They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Online tax forms 1040ez The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Online tax forms 1040ez The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Online tax forms 1040ez They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Online tax forms 1040ez This image is too large to be displayed in the current screen. Online tax forms 1040ez Please click the link to view the image. Online tax forms 1040ez Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Online tax forms 1040ez Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Online tax forms 1040ez Less adjustments:     a. Online tax forms 1040ez Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Online tax forms 1040ez Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Online tax forms 1040ez Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Online tax forms 1040ez Total adjustments (add lines 2a, 2b, and 2c) 0 4. Online tax forms 1040ez Adjusted qualified education expenses. Online tax forms 1040ez Subtract line 3 from line 1. Online tax forms 1040ez If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Online tax forms 1040ez Please click the link to view the image. Online tax forms 1040ez Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Online tax forms 1040ez Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Online tax forms 1040ez Less adjustments:     a. Online tax forms 1040ez Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Online tax forms 1040ez Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Online tax forms 1040ez Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Online tax forms 1040ez Total adjustments (add lines 2a, 2b, and 2c) 0 4. Online tax forms 1040ez Adjusted qualified education expenses. Online tax forms 1040ez Subtract line 3 from line 1. Online tax forms 1040ez If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Online tax forms 1040ez Enter the amount from Form 8863, line 18 1. Online tax forms 1040ez 1,190 2. Online tax forms 1040ez Enter the amount from Form 8863, line 9 2. Online tax forms 1040ez 1,500 3. Online tax forms 1040ez Add lines 1 and 2 3. Online tax forms 1040ez 2,690 4. Online tax forms 1040ez Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Online tax forms 1040ez 1,000 5. Online tax forms 1040ez Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Online tax forms 1040ez 0 6. Online tax forms 1040ez Subtract line 5 from line 4 6. Online tax forms 1040ez 1,000 7. Online tax forms 1040ez   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Online tax forms 1040ez 1,000 This image is too large to be displayed in the current screen. Online tax forms 1040ez Please click the link to view the image. Online tax forms 1040ez Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Online tax forms 1040ez Please click the link to view the image. Online tax forms 1040ez Carey Jones page 2 This image is too large to be displayed in the current screen. Online tax forms 1040ez Please click the link to view the image. Online tax forms 1040ez Filled-in Form 8863 Jones page 2 Appendix B. Online tax forms 1040ez Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Online tax forms 1040ez See the text for definitions and details. Online tax forms 1040ez Do not rely on this chart alone. Online tax forms 1040ez    Caution:You generally cannot claim more than one benefit for the same education expense. Online tax forms 1040ez   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Online tax forms 1040ez    40% of the credit may be refundable (limited to $1,000 per student). Online tax forms 1040ez Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Online tax forms 1040ez , that must be paid to the educational institution, etc. Online tax forms 1040ez , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Online tax forms 1040ez   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Online tax forms 1040ez Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Online tax forms 1040ez For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Online tax forms 1040ez For each term listed below that has more than one definition, the definition for each education benefit is listed. Online tax forms 1040ez Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Online tax forms 1040ez If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Online tax forms 1040ez Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Online tax forms 1040ez They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Online tax forms 1040ez For information on a specific benefit, see the appropriate chapter in this publication. Online tax forms 1040ez Candidate for a degree:   A student who meets either of the following requirements. Online tax forms 1040ez Attends a primary or secondary school or pursues a degree at a college or university, or Attends 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. Online tax forms 1040ez Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Online tax forms 1040ez Eligible educational institution:    American opportunity credit. Online tax forms 1040ez Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Online tax forms 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online tax forms 1040ez Coverdell education savings account (ESA). Online tax forms 1040ez Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Online tax forms 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online tax forms 1040ez Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Online tax forms 1040ez Education savings bond program. Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez IRA, early distributions from. Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez Lifetime learning credit. Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez Qualified tuition program (QTP). Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez Scholarships and fellowships. Online tax forms 1040ez An institution 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. Online tax forms 1040ez Student loan, cancellation of. Online tax forms 1040ez Same as Scholarships and fellowships in this category. Online tax forms 1040ez Student loan interest deduction. Online tax forms 1040ez Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Online tax forms 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online tax forms 1040ez Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Online tax forms 1040ez Tuition and fees deduction. Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez Eligible student:    American opportunity credit. Online tax forms 1040ez A student who meets all of the following requirements for the tax year for which the credit is being determined. Online tax forms 1040ez Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Online tax forms 1040ez Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Online tax forms 1040ez For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Online tax forms 1040ez Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Online tax forms 1040ez Lifetime learning credit. Online tax forms 1040ez A student who is enrolled in one or more courses at an eligible educational institution. Online tax forms 1040ez Student loan interest deduction. Online tax forms 1040ez A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Online tax forms 1040ez Tuition and fees deduction. Online tax forms 1040ez A student who is enrolled in one or more courses at an eligible educational institution. Online tax forms 1040ez Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Online tax forms 1040ez Modified adjusted gross income (MAGI):    American opportunity credit. Online tax forms 1040ez Adjusted gross income (AGI) as figured on the federal income tax return, 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. Online tax forms 1040ez Coverdell education savings account (ESA). Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez Education savings bond program. Online tax forms 1040ez Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and 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, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Online tax forms 1040ez Lifetime learning credit. Online tax forms 1040ez Same as American opportunity credit in this category. Online tax forms 1040ez Student loan interest deduction. Online tax forms 1040ez Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and 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. Online tax forms 1040ez Tuition and fees deduction. Online tax forms 1040ez Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and 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. Online tax forms 1040ez Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Online tax forms 1040ez Qualified education expenses:   See pertinent chapter for specific items. Online tax forms 1040ez    American opportunity credit. Online tax forms 1040ez Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Online tax forms 1040ez Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Online tax forms 1040ez Does not include expenses for room and board. Online tax forms 1040ez Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Online tax forms 1040ez Coverdell education savings account (ESA). Online tax forms 1040ez Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Online tax forms 1040ez Many specialized expenses included for K–12. Online tax forms 1040ez Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Online tax forms 1040ez Education savings bond program. Online tax forms 1040ez Tuition and fees required to enroll at or attend an eligible educational institution. Online tax forms 1040ez Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Online tax forms 1040ez Does not include expenses for room and board. Online tax forms 1040ez Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Online tax forms 1040ez IRA, early distributions from. Online tax forms 1040ez Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Online tax forms 1040ez Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Online tax forms 1040ez Lifetime learning credit. Online tax forms 1040ez Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Online tax forms 1040ez Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Online tax forms 1040ez Does not include expenses for room and board. Online tax forms 1040ez Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Online tax forms 1040ez Qualified tuition program (QTP). Online tax forms 1040ez Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Online tax forms 1040ez Includes expenses for special needs services and computer access. Online tax forms 1040ez Scholarships and fellowships. Online tax forms 1040ez 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. Online tax forms 1040ez Course-related items must be required of all students in the course of instruction. Online tax forms 1040ez Student loan interest deduction. Online tax forms 1040ez Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Online tax forms 1040ez Tuition and fees deduction. Online tax forms 1040ez Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Online tax forms 1040ez Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Online tax forms 1040ez Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Online tax forms 1040ez To include as tax on your current year's return an amount allowed as a credit in a prior year. Online tax forms 1040ez Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Online tax forms 1040ez Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Online tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Bureau of Consumer Protection
Strawberry Square, 15th Floor
Harrisburg, PA 17120

Phone Number: 717-787-3391

Toll-free: 1-800-441-2555 (PA) 1-888-520-6680 (Home Improvement)

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Regional Consumer Protection Offices

Erie Regional Office - Office of the Attorney General

Website: Erie Regional Office - Office of the Attorney General

Address: Erie Regional Office - Office of the Attorney General
Bureau of Consumer Protection
1001 State St., 10th Floor
Erie, PA 16501

Phone Number: 814-871-4371

Philadelphia Regional Office - Office of the Attorney General

Website: Philadelphia Regional Office - Office of the Attorney General

Address: Philadelphia Regional Office - Office of the Attorney General
Bureau of Consumer Protection
21 S. 12th St., 2nd Floor
Philadelphia, PA 19107

Phone Number: 215-560-2414

Pittsburgh Regional Office - Bureau of Consumer Protection

Website: Pittsburgh Regional Office - Bureau of Consumer Protection

Address: Pittsburgh Regional Office - Bureau of Consumer Protection
Bureau of Consumer Protection
Manor Complex, 6th Floor
564 Forbes Ave.
Pittsburgh, PA 15219

Phone Number: 412-565-5135

Scranton Regional Office of the Attorney General

Website: Scranton Regional Office of the Attorney General

Address: Scranton Regional Office of the Attorney General
Bureau of Consumer Protection
100 Samter Building
101 Penn Ave.
Scranton, PA 18503

Phone Number: 570-963-4913

State College Regional Office of the Attorney General

Website: State College Regional Office of the Attorney General

Address: State College Regional Office of the Attorney General
Bureau of Consumer Protection
444 E. College Ave., Suite 440
State College, PA 16801

Phone Number: 814-863-3900

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County Consumer Protection Offices

Bucks County Department of Consumer Protection

Website: Bucks County Department of Consumer Protection

Address: Bucks County Department of Consumer Protection
50 N. Main St.
Doylestown, PA 18901

Phone Number: 215-348-7442

Delaware County Consumer Affairs

Website: Delaware County Consumer Affairs

Address: Delaware County Consumer Affairs
201 W. Front St.
Government Center Building
Media, PA 19063

Phone Number: 610-891-4865

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Services
17 N. Second St., Suite 1300
Harrisburg, PA 17101-2290

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657

TTY: 1-800-679-5070

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Services
1209 Strawberry Square
Harrisburg, PA 17120

Phone Number: 717-787-2317

Toll-free: 1-877-881-6388 (PA)

TTY: 717-783-3898

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Commission

Website: Securities Commission

Address: Securities Commission
17 N. 2nd St., Suite 1300
Harrisburg, PA 17101

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657 (PA)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Pennsylvania Office of Consumer Advocate

Website: Pennsylvania Office of Consumer Advocate

Address: Pennsylvania Office of Consumer Advocate
Office of the Attorney General
555 Walnut St.
5th Floor, Forum Place
Harrisburg, PA 17101-1923

Phone Number: 717-783-5048

Toll-free: 1-800-684-6560 (PA)

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Bureau of Consumer Services
PO Box 3265
Harrisburg, PA 17105-3265

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The Online Tax Forms 1040ez

Online tax forms 1040ez Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Online tax forms 1040ez Ordering forms and publications. Online tax forms 1040ez Tax questions. Online tax forms 1040ez What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Online tax forms 1040ez You must pay the tax as you earn or receive income during the year. Online tax forms 1040ez There are two ways to pay as you go. Online tax forms 1040ez Withholding. Online tax forms 1040ez If you are an employee, your employer probably withholds income tax from your pay. Online tax forms 1040ez In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Online tax forms 1040ez The amount withheld is paid to the Internal Revenue Service (IRS) in your name. Online tax forms 1040ez Estimated tax. Online tax forms 1040ez If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Online tax forms 1040ez People who are in business for themselves generally will have to pay their tax this way. Online tax forms 1040ez You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Online tax forms 1040ez Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Online tax forms 1040ez This publication explains both of these methods. Online tax forms 1040ez It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Online tax forms 1040ez If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Online tax forms 1040ez Generally, the IRS can figure this penalty for you. Online tax forms 1040ez This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Online tax forms 1040ez Nonresident aliens. Online tax forms 1040ez    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Online tax forms 1040ez Also see chapter 8 of Publication 519, U. Online tax forms 1040ez S. Online tax forms 1040ez Tax Guide for Aliens, for important information on withholding. Online tax forms 1040ez What's new for 2013 and 2014. Online tax forms 1040ez   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Online tax forms 1040ez Comments and suggestions. Online tax forms 1040ez   We welcome your comments about this publication and your suggestions for future editions. Online tax forms 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Online tax forms 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online tax forms 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online tax forms 1040ez   You can send your comments from www. Online tax forms 1040ez irs. Online tax forms 1040ez gov/formspubs/. Online tax forms 1040ez Click on “More Information” and then on Give us feedback on forms and publications. Online tax forms 1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Online tax forms 1040ez Ordering forms and publications. Online tax forms 1040ez   Visit www. Online tax forms 1040ez irs. Online tax forms 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Online tax forms 1040ez Internal Revenue Service 1201 N. Online tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online tax forms 1040ez   If you have a tax question, check the information available on IRS. Online tax forms 1040ez gov or call 1-800-829-1040. Online tax forms 1040ez We cannot answer tax questions sent to either of the above addresses. Online tax forms 1040ez What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Online tax forms 1040ez Standard mileage rates. Online tax forms 1040ez  The 2014 rate for business use of your vehicle is 56 cents per mile. Online tax forms 1040ez The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Online tax forms 1040ez The rate of 14 cents per mile for charitable use is unchanged. Online tax forms 1040ez Personal exemption increased for certain taxpayers. Online tax forms 1040ez  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Online tax forms 1040ez The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Online tax forms 1040ez Limitation on itemized deductions. Online tax forms 1040ez  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Online tax forms 1040ez Health care coverage. Online tax forms 1040ez  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. Online tax forms 1040ez For examples on how this payment works, go to www. Online tax forms 1040ez IRS. Online tax forms 1040ez gov/aca and click under the “Individuals & Families” section. Online tax forms 1040ez You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). Online tax forms 1040ez For general information on these requirements, go to www. Online tax forms 1040ez IRS. Online tax forms 1040ez gov/aca. Online tax forms 1040ez Advance payments of the Premium Tax Credit. Online tax forms 1040ez  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Online tax forms 1040ez Receiving too little or too much in advance will affect your refund or balance due. Online tax forms 1040ez Promptly report changes in your income or family size to your Marketplace. Online tax forms 1040ez You may want to consider this when figuring your estimated taxes for 2014. Online tax forms 1040ez For more information, go to www. Online tax forms 1040ez IRS. Online tax forms 1040ez gov/aca and see Publication 5120 and Publication 5121. Online tax forms 1040ez http://www. Online tax forms 1040ez IRS. Online tax forms 1040ez gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Online tax forms 1040ez  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Online tax forms 1040ez Lifetime learning credit income limits. Online tax forms 1040ez  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Online tax forms 1040ez Retirement savings contribution credit income limits increased. Online tax forms 1040ez  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Online tax forms 1040ez Adoption credit or exclusion. Online tax forms 1040ez  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Online tax forms 1040ez In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Online tax forms 1040ez Earned income credit (EIC). Online tax forms 1040ez  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Online tax forms 1040ez Also, the maximum MAGI you can have and still get the credit has increased. Online tax forms 1040ez You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Online tax forms 1040ez The maximum investment income you can have and get the credit has increased to $3,350. Online tax forms 1040ez Reminders Future developments. Online tax forms 1040ez  The IRS has created a page on IRS. Online tax forms 1040ez gov for information about Publication 505 at www. Online tax forms 1040ez irs. Online tax forms 1040ez gov/pub505. Online tax forms 1040ez Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Online tax forms 1040ez Social security tax. Online tax forms 1040ez   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Online tax forms 1040ez The annual limit is $117,000 in 2014. Online tax forms 1040ez Photographs of missing children. Online tax forms 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Online tax forms 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Online tax forms 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Online tax forms 1040ez Additional Medicare Tax. Online tax forms 1040ez  Beginning in 2013, a 0. Online tax forms 1040ez 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Online tax forms 1040ez You may need to include this amount when figuring your estimated tax. Online tax forms 1040ez See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Online tax forms 1040ez You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. Online tax forms 1040ez For more information on Additional Medicare Tax, go to IRS. Online tax forms 1040ez gov and enter “Additional Medicare Tax” in the search box. Online tax forms 1040ez Net Investment Income Tax. Online tax forms 1040ez  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Online tax forms 1040ez NIIT is a 3. Online tax forms 1040ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Online tax forms 1040ez NIIT may need to be included when figuring estimated tax. Online tax forms 1040ez See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Online tax forms 1040ez You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Online tax forms 1040ez For more information on NIIT, go to IRS. Online tax forms 1040ez gov and enter “Net Investment Income Tax” in the search box. Online tax forms 1040ez Prev  Up  Next   Home   More Online Publications