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Printable 1040 Form

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Printable 1040 Form

Printable 1040 form Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Printable 1040 form irs. Printable 1040 form gov/pub15b. Printable 1040 form What's New Cents-per-mile rule. Printable 1040 form  The business mileage rate for 2014 is 56 cents per mile. Printable 1040 form You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Printable 1040 form See Cents-Per-Mile Rule in section 3. Printable 1040 form Qualified parking exclusion and commuter transportation benefit. Printable 1040 form . Printable 1040 form  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Printable 1040 form See Qualified Transportation Benefits in section 2. Printable 1040 form Same-sex Marriage. Printable 1040 form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Printable 1040 form For more information, see Revenue Ruling 2013-17, 2013-38 I. Printable 1040 form R. Printable 1040 form B. Printable 1040 form 201, available at www. Printable 1040 form irs. Printable 1040 form gov/irb/2013-38_IRB/ar07. Printable 1040 form html. Printable 1040 form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Printable 1040 form Notice 2013-61, 2013-44 I. Printable 1040 form R. Printable 1040 form B. Printable 1040 form 432, is available at www. Printable 1040 form irs. Printable 1040 form gov/irb/2013-44_IRB/ar10. Printable 1040 form html. Printable 1040 form Recent changes to certain rules for cafeteria plans. Printable 1040 form  Notice 2013-71, 2013-47 I. Printable 1040 form R. Printable 1040 form B. Printable 1040 form 532, available at www. Printable 1040 form irs. Printable 1040 form gov/irb/2013-47_IRB/ar10. Printable 1040 form html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. Printable 1040 form See Notice 2013-71 for details on these changes. Printable 1040 form Reminders $2,500 limit on a health flexible spending arrangement (FSA). Printable 1040 form  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Printable 1040 form For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Printable 1040 form For more information, see Cafeteria Plans in section 1. Printable 1040 form Additional Medicare Tax withholding. Printable 1040 form  In addition to withholding Medicare tax at 1. Printable 1040 form 45%, you must withhold a 0. Printable 1040 form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Printable 1040 form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Printable 1040 form Additional Medicare Tax is only imposed on the employee. Printable 1040 form There is no employer share of Additional Medicare Tax. Printable 1040 form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Printable 1040 form Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. Printable 1040 form For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. Printable 1040 form For more information on Additional Medicare Tax, visit IRS. Printable 1040 form gov and enter “Additional Medicare Tax” in the search box. Printable 1040 form Photographs of missing children. Printable 1040 form  The IRS is a proud partner with the National Center for Missing and Exploited Children. Printable 1040 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Printable 1040 form 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. Printable 1040 form Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Printable 1040 form It contains information for employers on the employment tax treatment of fringe benefits. Printable 1040 form Comments and suggestions. Printable 1040 form   We welcome your comments about this publication and your suggestions for future editions. Printable 1040 form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Printable 1040 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Printable 1040 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Printable 1040 form   You can also send us comments from www. Printable 1040 form irs. Printable 1040 form gov/formspubs. Printable 1040 form Click on More Information and then click on Comment on Tax Forms and Publications. Printable 1040 form   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. Printable 1040 form Prev  Up  Next   Home   More Online Publications
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The Printable 1040 Form

Printable 1040 form 35. Printable 1040 form   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. Printable 1040 form They are: The American opportunity credit, and The lifetime learning credit. Printable 1040 form The chapter will present an overview of these education credits. Printable 1040 form 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. Printable 1040 form Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Printable 1040 form 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. Printable 1040 form   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. Printable 1040 form   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. Printable 1040 form 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. Printable 1040 form Table 35-1. Printable 1040 form Comparison of Education Credits Caution. Printable 1040 form You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Printable 1040 form   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. Printable 1040 form   There are several differences between these two credits. Printable 1040 form These differences are summarized in Table 35-1, later. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form 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). Printable 1040 form Academic period. Printable 1040 form   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. Printable 1040 form 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. Printable 1040 form Eligible educational institution. Printable 1040 form   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. Printable 1040 form S. Printable 1040 form Department of Education. Printable 1040 form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Printable 1040 form The educational institution should be able to tell you if it is an eligible educational institution. Printable 1040 form   Certain educational institutions located outside the United States also participate in the U. Printable 1040 form S. Printable 1040 form Department of Education's Federal Student Aid (FSA) programs. Printable 1040 form Who can claim a dependent's expenses. Printable 1040 form   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. Printable 1040 form Therefore, only that person can claim an education credit for the student. Printable 1040 form If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Printable 1040 form Expenses paid by a third party. Printable 1040 form   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. Printable 1040 form 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. Printable 1040 form Therefore, you are treated as having paid expenses that were paid by the third party. Printable 1040 form For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Printable 1040 form 970, chapter 2 or 3. Printable 1040 form Who cannot claim a credit. Printable 1040 form   You cannot take an education credit if any of the following apply. Printable 1040 form You are claimed as a dependent on another person's tax return, such as your parent's return. Printable 1040 form Your filing status is married filing separately. Printable 1040 form 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. Printable 1040 form Your MAGI is one of the following. Printable 1040 form 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). Printable 1040 form 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) . Printable 1040 form   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Printable 1040 form 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. Printable 1040 form For details, see Pub. Printable 1040 form 970. Printable 1040 form    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Printable 1040 form See Pub. Printable 1040 form 970 for information on other education benefits. Printable 1040 form 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. Printable 1040 form It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Printable 1040 form For course-related books, supplies, and equipment, only certain expenses qualify. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form However, fees for personal expenses (described below) are never qualified education expenses. Printable 1040 form Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Printable 1040 form This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Printable 1040 form 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. Printable 1040 form 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). Printable 1040 form 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). Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Printable 1040 form See Adjustments to Qualified Education Expenses, later. Printable 1040 form Prepaid Expenses. Printable 1040 form   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. Printable 1040 form See Academic period , earlier. Printable 1040 form 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). Printable 1040 form    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). Printable 1040 form Paid with borrowed funds. Printable 1040 form   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Printable 1040 form 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. Printable 1040 form Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Printable 1040 form Student withdraws from class(es). Printable 1040 form   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Printable 1040 form No Double Benefit Allowed You cannot do any of the following. Printable 1040 form 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. Printable 1040 form Claim more than one education credit based on the same qualified education expenses. Printable 1040 form 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). Printable 1040 form 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. Printable 1040 form See Adjustments to Qualified Education Expenses, next. Printable 1040 form 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. Printable 1040 form The result is the amount of adjusted qualified education expenses for each student. Printable 1040 form Tax-free educational assistance. Printable 1040 form   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. Printable 1040 form See Academic period , earlier. Printable 1040 form      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Printable 1040 form 970), The tax-free part of Pell grants (see chapter 1 of Pub. Printable 1040 form 970), The tax-free part of employer-provided educational assistance (see Pub. Printable 1040 form 970), Veterans' educational assistance (see chapter 1 of Pub. Printable 1040 form 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Printable 1040 form Generally, any scholarship or fellowship is treated as tax-free educational assistance. Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form 970, chapter 1. Printable 1040 form 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. Printable 1040 form For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Printable 1040 form 970. Printable 1040 form Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Printable 1040 form 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). Printable 1040 form 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. Printable 1040 form 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. Printable 1040 form Refunds. Printable 1040 form   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. Printable 1040 form Some tax-free educational assistance received after 2013 may be treated as a refund. Printable 1040 form See Tax-free educational assistance, earlier. Printable 1040 form Refunds received in 2013. Printable 1040 form   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. Printable 1040 form Refunds received after 2013 but before your income tax return is filed. Printable 1040 form   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. Printable 1040 form Refunds received after 2013 and after your income tax return is filed. Printable 1040 form   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. Printable 1040 form See Credit recapture, next. Printable 1040 form Credit recapture. Printable 1040 form    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. Printable 1040 form 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. Printable 1040 form 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). Printable 1040 form Include that amount as an additional tax for the year the refund or tax-free assistance was received. Printable 1040 form Example. Printable 1040 form    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Printable 1040 form 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 . Printable 1040 form 20). Printable 1040 form You claimed no other tax credits. Printable 1040 form After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Printable 1040 form You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Printable 1040 form The refigured credit is $1,320 and your tax liability increased by $280. Printable 1040 form 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. Printable 1040 form See the instructions for your 2014 income tax return to determine where to include this tax. Printable 1040 form 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. Printable 1040 form Amounts that do not reduce qualified education expenses. Printable 1040 form   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. Printable 1040 form   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. Printable 1040 form 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. Printable 1040 form 970. Printable 1040 form The use of the money is not restricted. Printable 1040 form   For examples, see chapter 2 in Pub. Printable 1040 form 970. Printable 1040 form Figure 35-A. Printable 1040 form Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Printable 1040 form Please click the link to view the image. Printable 1040 form Figure 35-A. Printable 1040 form Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications