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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

State Tax Forms Free

H&r BlockHow To File 2008 Taxes Free Online1080 Ez Form1040ez Form 20101040 Form 2010Irs 1040 Ez 2012Free Turbo Tax 2013Efile State Taxes For Free2007 Tax1040ez Tax TablesFree State And Federal Tax Efile2006 Tax FilingFree Tax PreparationWhere Can I Do My State Taxes Online For Free2012 1040ez FormTax Form 1040ez InstructionsAmend My ReturnHow Do I Amend My 2011 Tax Return1040ez Tax Year 2012Amend TaxesEz Tax Form 2012Tax Extension For UnemployedHow To File State Tax2011 Tax FileFile 2006 Taxes1040ez 2010 Tax FormHow Do College Students File TaxesFiling State Taxes FreeFree State E File Tax Return1040 Ez State Tax Form1040 Tax Form 20111040ez EfileEz FormsHow To Amend 2012 Tax ReturnPa 1040ez2010 Tax Forms Instructions2010 E FileFree Downloadable Irs Tax FormsMilitary Hr BlockAarp Tax Preparation Sites

State Tax Forms Free

State tax forms free 1. State tax forms free   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). State tax forms free  You can set up and make contributions to an IRA if you receive taxable compensation. State tax forms free Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. State tax forms free For more information about IRAs, see Publication 590. State tax forms free Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. State tax forms free The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. State tax forms free Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. State tax forms free Many types of educational assistance are tax free if they meet the requirements discussed here. State tax forms free Special rules apply to U. State tax forms free S. State tax forms free citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. State tax forms free For information about these rules, see Publication 54, Tax Guide for U. State tax forms free S. State tax forms free Citizens and Resident Aliens Abroad. State tax forms free Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. State tax forms free A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. State tax forms free Amount of scholarship or fellowship. State tax forms free   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. State tax forms free This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. State tax forms free The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. State tax forms free Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. State tax forms free Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. State tax forms free A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. State tax forms free (But for exceptions, see Payment for services,later. State tax forms free Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. State tax forms free Candidate for a degree. State tax forms free   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. State tax forms free Eligible educational institution. State tax forms free   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally 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. State tax forms free Qualified education expenses. State tax forms free   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. State tax forms free These items must be required of all students in your course of instruction. State tax forms free Expenses that do not qualify. State tax forms free   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. State tax forms free Payment for services. State tax forms free   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. State tax forms free This applies even if all candidates for a degree must perform the services to receive the degree. State tax forms free (See exceptions next. State tax forms free ) Exceptions. State tax forms free   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. State tax forms free Example 1. State tax forms free You received a scholarship of $2,500. State tax forms free The scholarship was not received under either of the exceptions mentioned above. State tax forms free As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. State tax forms free Of the $2,500 scholarship, $1,000 represents payment for teaching. State tax forms free The provider of your scholarship gives you a Form W-2 showing $1,000 as income. State tax forms free Your qualified education expenses were at least $1,500. State tax forms free Assuming that all other conditions are met, $1,500 of your scholarship is tax free. State tax forms free The $1,000 you received for teaching is taxable. State tax forms free Example 2. State tax forms free You are a candidate for a degree at a medical school. State tax forms free You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. State tax forms free The terms of your scholarship require you to perform future services. State tax forms free A substantial penalty applies if you do not comply. State tax forms free The entire amount of your grant is taxable as payment for services in the year it is received. State tax forms free Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. State tax forms free Worksheet 1-1. State tax forms free    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. State tax forms free    Worksheet 1-1. State tax forms free Taxable Scholarship and Fellowship Income 1. State tax forms free Enter the total amount of any scholarship or fellowship for 2013. State tax forms free See Amount of scholarship or fellowship, earlier. State tax forms free 1. State tax forms free       If you are a degree candidate at an eligible educational institution, go to line 2. State tax forms free If you are not a degree candidate at an eligible educational institution, stop here. State tax forms free The entire amount is taxable. State tax forms free For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. State tax forms free       2. State tax forms free Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. State tax forms free (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. State tax forms free ) 2. State tax forms free     3. State tax forms free Subtract line 2 from line 1 3. State tax forms free     4. State tax forms free Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. State tax forms free     5. State tax forms free Subtract line 4 from line 3 5. State tax forms free     6. State tax forms free Enter the amount of your qualified education expenses 6. State tax forms free     7. State tax forms free Enter the smaller of line 5 or line 6. State tax forms free This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. State tax forms free     8. State tax forms free Subtract line 7 from line 5 8. State tax forms free     9. State tax forms free Taxable part. State tax forms free Add lines 2, 4, and 8. State tax forms free See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. State tax forms free     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. State tax forms free You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. State tax forms free Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. State tax forms free If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. State tax forms free If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. State tax forms free You must report the taxable amount whether or not you received a Form W-2. State tax forms free If you receive an incorrect Form W-2, ask the payer for a corrected one. State tax forms free For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. State tax forms free How To Report How you report any taxable scholarship or fellowship income depends on which return you file. State tax forms free Form 1040EZ. State tax forms free   If you file Form 1040EZ, include the taxable amount in the total on line 1. State tax forms free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. State tax forms free Form 1040A. State tax forms free   If you file Form 1040A, include the taxable amount in the total on line 7. State tax forms free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. State tax forms free Form 1040. State tax forms free   If you file Form 1040, include the taxable amount in the total on line 7. State tax forms free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. State tax forms free Schedule SE (Form 1040). State tax forms free   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. State tax forms free If your net earnings are $400 or more, you must pay self-employment tax. State tax forms free Use Schedule SE, Self-Employment Tax, to figure this tax. State tax forms free Form 1040NR. State tax forms free   If you file Form 1040NR, report the taxable amount on line 12. State tax forms free Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. State tax forms free S. State tax forms free Source Income Subject to Withholding. State tax forms free See the Instructions for Form 1040NR for more information. State tax forms free Form 1040NR-EZ. State tax forms free   If you file Form 1040NR-EZ, report the taxable amount on line 5. State tax forms free Generally, you must report the amount shown in box 2 of Form(s) 1042-S. State tax forms free See the Instructions for Form 1040NR-EZ for more information. State tax forms free Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. State tax forms free Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. State tax forms free Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. State tax forms free They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. State tax forms free Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. State tax forms free Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. State tax forms free Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. State tax forms free Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. State tax forms free Do not include these payments as income on your federal tax return. State tax forms free If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. State tax forms free This applies only to the part of your VA payments that is required to be used for education expenses. State tax forms free You may want to visit the Veteran's Administration website at www. State tax forms free gibill. State tax forms free va. State tax forms free gov for specific information about the various VA benefits for education. State tax forms free Example. State tax forms free You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. State tax forms free Neither of these benefits is taxable and you do not report them on your tax return. State tax forms free You also want to claim an American opportunity credit on your return. State tax forms free You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). State tax forms free To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. State tax forms free You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. State tax forms free Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. State tax forms free This is called a “tuition reduction. State tax forms free ” You do not have to include a qualified tuition reduction in your income. State tax forms free A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. State tax forms free You do not have to use the tuition reduction at the eligible educational institution from which you received it. State tax forms free In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. State tax forms free The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. State tax forms free You must include in your income any tuition reduction you receive that is payment for your services. State tax forms free Eligible educational institution. State tax forms free   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. State tax forms free Officers, owners, and highly compensated employees. State tax forms free   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. State tax forms free This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. State tax forms free The group must be defined under a reasonable classification set up by the employer. State tax forms free The classification must not discriminate in favor of owners, officers, or highly compensated employees. State tax forms free Payment for services. State tax forms free   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. State tax forms free This applies even if all candidates for a degree must perform the services to receive the degree. State tax forms free (See below for exceptions. State tax forms free ) Exceptions. State tax forms free   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. State tax forms free Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. State tax forms free You are an employee of the eligible educational institution. State tax forms free You were an employee of the eligible educational institution, but you retired or left on disability. State tax forms free You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. State tax forms free You are the dependent child or spouse of an individual described in (1) through (3), above. State tax forms free Child of deceased parents. State tax forms free   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. State tax forms free Child of divorced parents. State tax forms free   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. State tax forms free Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. State tax forms free It is provided by an eligible educational institution. State tax forms free You are a graduate student who performs teaching or research activities for the educational institution. State tax forms free You must include in income any other tuition reductions for graduate education that you receive. State tax forms free How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. State tax forms free Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). State tax forms free Prev  Up  Next   Home   More Online Publications
Español

Eldercare Locator

The Eldercare Locator is the first step to finding resources for older adults in any U.S. community. It is a free national service of the Administration on Aging that provides an instant connection to resources that enable older persons to live independently in their communities and offers support for caregivers. The Eldercare Locator is administered by The National Association of Area Agencies on Aging (n4a).

Contact the Agency or Department

Website: Eldercare Locator

E-mail:

Toll-free: 1-800-677-1116 (M-F, 9 am-8pm ET)

TTY: 1-800-677-1116

The State Tax Forms Free

State tax forms free Publication 554 - Additional Material Prev  Up  Next   Home   More Online Publications