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State Taxes

State taxes 4. State taxes   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. State taxes However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. State taxes For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. State taxes This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. State taxes The student loan interest deduction is taken as an adjustment to income. State taxes This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). State taxes This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. State taxes Table 4-1. State taxes Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. State taxes Do not rely on this table alone. State taxes Refer to the text for complete details. State taxes Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. State taxes Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. State taxes Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. State taxes Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. State taxes Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). State taxes Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. State taxes It includes both required and voluntary interest payments. State taxes Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. State taxes Loans from the following sources are not qualified student loans. State taxes A related person. State taxes A qualified employer plan. State taxes Your dependent. State taxes   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. State taxes You can find more information about dependents in Publication 501. State taxes Exceptions. State taxes   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. State taxes An individual can be your dependent even if you are the dependent of another taxpayer. State taxes An individual can be your dependent even if the individual files a joint return with a spouse. State taxes An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). State taxes Reasonable period of time. State taxes   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. State taxes   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. State taxes The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. State taxes   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. State taxes Academic period. State taxes   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. State taxes 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. State taxes Eligible student. State taxes   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. State taxes Enrolled at least half-time. State taxes   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. State taxes   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. State taxes However, the standard may not be lower than any of those established by the U. State taxes S. State taxes Department of Education under the Higher Education Act of 1965. State taxes Related person. State taxes   You cannot deduct interest on a loan you get from a related person. State taxes Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. State taxes ), Your lineal descendants (children, grandchildren, etc. State taxes ), and Certain corporations, partnerships, trusts, and exempt organizations. State taxes Qualified employer plan. State taxes   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. State taxes Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. State taxes They include amounts paid for the following items. State taxes Tuition and fees. State taxes Room and board. State taxes Books, supplies, and equipment. State taxes Other necessary expenses (such as transportation). State taxes The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. State taxes Eligible educational institution. State taxes   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. State taxes S. State taxes Department of Education. State taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. State taxes   Certain educational institutions located outside the United States also participate in the U. State taxes S. State taxes Department of Education's Federal Student Aid (FSA) programs. State taxes   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting 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. State taxes   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. State taxes The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. State taxes    The educational institution should be able to tell you if it is an eligible educational institution. State taxes Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. State taxes Employer-provided educational assistance. State taxes See chapter 11, Employer-Provided Educational Assistance . State taxes Tax-free distribution of earnings from a Coverdell education savings account (ESA). State taxes See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. State taxes Tax-free distribution of earnings from a qualified tuition program (QTP). State taxes See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. State taxes U. State taxes S. State taxes savings bond interest that you exclude from income because it is used to pay qualified education expenses. State taxes See chapter 10, Education Savings Bond Program . State taxes The tax-free part of scholarships and fellowships. State taxes See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State taxes Veterans' educational assistance. State taxes See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State taxes Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. State taxes Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. State taxes Loan origination fee. State taxes   In general, this is a one-time fee charged by the lender when a loan is made. State taxes To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. State taxes A loan origination fee treated as interest accrues over the term of the loan. State taxes   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. State taxes If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. State taxes The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. State taxes A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. State taxes Example. State taxes In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. State taxes The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. State taxes Bill began making payments on his student loan in 2013. State taxes Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. State taxes Bill's loan is payable in 120 equal monthly payments. State taxes He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). State taxes Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. State taxes To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. State taxes Capitalized interest. State taxes   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. State taxes Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. State taxes No deduction for capitalized interest is allowed in a year in which no loan payments were made. State taxes Interest on revolving lines of credit. State taxes   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. State taxes See Qualified Education Expenses , earlier. State taxes Interest on refinanced student loans. State taxes   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. State taxes    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. State taxes Voluntary interest payments. State taxes   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. State taxes Example. State taxes The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. State taxes He began making payments as required. State taxes In September 2013, Roger enrolled in graduate school on a full-time basis. State taxes He applied for and was granted deferment of his loan payments while in graduate school. State taxes Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. State taxes Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. State taxes Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. State taxes To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. State taxes Example. State taxes In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. State taxes The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. State taxes The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. State taxes At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. State taxes The loan is payable over 60 months, with a payment of $200. State taxes 51 due on the first of each month, beginning November 2013. State taxes Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. State taxes However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). State taxes Payment Date   Payment   Stated Interest   Principal November 2013   $200. State taxes 51   $44. State taxes 27   $156. State taxes 24 December 2013   $200. State taxes 51   $43. State taxes 62   $156. State taxes 89 Totals   $401. State taxes 02   $87. State taxes 89   $313. State taxes 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. State taxes 89. State taxes Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). State taxes A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. State taxes Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. State taxes Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. State taxes 02 ($87. State taxes 89 + $10 + $303. State taxes 13). State taxes For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. State taxes She also will apply the remaining amount of capitalized interest ($625 − $303. State taxes 13 = $321. State taxes 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. State taxes Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. State taxes Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. State taxes Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. State taxes Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. State taxes For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. State taxes When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. State taxes Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. State taxes Your filing status is any filing status except married filing separately. State taxes No one else is claiming an exemption for you on his or her tax return. State taxes You are legally obligated to pay interest on a qualified student loan. State taxes You paid interest on a qualified student loan. State taxes Claiming an exemption for you. State taxes   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. State taxes Example 1. State taxes During 2013, Josh paid $600 interest on his qualified student loan. State taxes Only he is legally obligated to make the payments. State taxes No one claimed an exemption for Josh for 2013. State taxes Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. State taxes Example 2. State taxes During 2013, Jo paid $1,100 interest on her qualified student loan. State taxes Only she is legally obligated to make the payments. State taxes Jo's parents claimed an exemption for her on their 2013 tax return. State taxes In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. State taxes Interest paid by others. State taxes   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. State taxes Example 1. State taxes Darla obtained a qualified student loan to attend college. State taxes After Darla's graduation from college, she worked as an intern for a nonprofit organization. State taxes As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. State taxes This payment was treated as additional compensation and reported in box 1 of her Form W-2. State taxes Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. State taxes Example 2. State taxes Ethan obtained a qualified student loan to attend college. State taxes After graduating from college, the first monthly payment on his loan was due in December. State taxes As a gift, Ethan's mother made this payment for him. State taxes No one is claiming a dependency exemption for Ethan on his or her tax return. State taxes Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. State taxes No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). State taxes Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. State taxes However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. State taxes You can use Worksheet 4-1. State taxes Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. State taxes Form 1098-E. State taxes   To help you figure your student loan interest deduction, you should receive Form 1098-E. State taxes Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. State taxes   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. State taxes Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. State taxes However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. State taxes See Allocating Payments Between Interest and Principal , earlier. State taxes    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. State taxes The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. State taxes Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). State taxes You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). State taxes Modified adjusted gross income (MAGI). State taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. State taxes However, as discussed below, there may be other modifications. State taxes Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. State taxes Table 4-2. State taxes Effect of MAGI on Student Loan Interest Deduction IF your filing status is. State taxes . State taxes . State taxes AND your MAGI is. State taxes . State taxes . State taxes THEN your student loan interest deduction is. State taxes . State taxes . State taxes single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. State taxes more than $60,000  but less than $75,000 reduced because of the phaseout. State taxes $75,000 or more eliminated by the phaseout. State taxes married filing joint return not more than $125,000 not affected by the phaseout. State taxes more than $125,000 but less than $155,000 reduced because of the phaseout. State taxes $155,000 or more eliminated by the phaseout. State taxes MAGI when using Form 1040A. State taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). State taxes MAGI when using Form 1040. State taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (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. State taxes MAGI when using Form 1040NR. State taxes   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). State taxes MAGI when using Form 1040NR-EZ. State taxes   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). State taxes Phaseout. State taxes   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. State taxes To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. State taxes The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). State taxes The denominator is $15,000 ($30,000 in the case of a joint return). State taxes Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. State taxes Example 1. State taxes During 2013 you paid $800 interest on a qualified student loan. State taxes Your 2013 MAGI is $145,000 and you are filing a joint return. State taxes You must reduce your deduction by $533, figured as follows. State taxes   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). State taxes Example 2. State taxes The facts are the same as in Example 1 except that you paid $2,750 interest. State taxes Your maximum deduction for 2013 is $2,500. State taxes You must reduce your maximum deduction by $1,667, figured as follows. State taxes   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). State taxes Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. State taxes However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. State taxes Student Loan Interest Deduction Worksheet at the end of this chapter. State taxes Claiming the Deduction The student loan interest deduction is an adjustment to income. State taxes To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). State taxes Worksheet 4-1. State taxes Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. State taxes Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. State taxes 1. State taxes Enter the total interest you paid in 2013 on qualified student loans. State taxes Do not enter  more than $2,500 1. State taxes   2. State taxes Enter the amount from Form 1040, line 22 2. State taxes       3. State taxes Enter the total of the amounts from Form 1040,  lines 23 through 32 3. State taxes           4. State taxes Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. State taxes           5. State taxes Add lines 3 and 4 5. State taxes       6. State taxes Subtract line 5 from line 2 6. State taxes       7. State taxes Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. State taxes       8. State taxes Enter any foreign housing deduction (Form 2555, line 50) 8. State taxes       9. State taxes Enter the amount of income from Puerto Rico you are excluding 9. State taxes       10. State taxes Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. State taxes       11. State taxes Add lines 6 through 10. State taxes This is your modified adjusted gross income 11. State taxes   12. State taxes Enter the amount shown below for your filing status 12. State taxes     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. State taxes Is the amount on line 11 more than the amount on line 12?       □ No. State taxes Skip lines 13 and 14, enter -0- on line 15, and go to line 16. State taxes       □ Yes. State taxes Subtract line 12 from line 11 13. State taxes   14. State taxes Divide line 13 by $15,000 ($30,000 if married filing jointly). State taxes Enter the result as a decimal  (rounded to at least three places). State taxes If the result is 1. State taxes 000 or more, enter 1. State taxes 000 14. State taxes . State taxes 15. State taxes Multiply line 1 by line 14 15. State taxes   16. State taxes Student loan interest deduction. State taxes Subtract line 15 from line 1. State taxes Enter the result here  and on Form 1040, line 33. State taxes Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. State taxes ) 16. State taxes   Prev  Up  Next   Home   More Online Publications
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The State Taxes

State taxes Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. State taxes Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. State taxes Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. State taxes Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. State taxes Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. State taxes Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. State taxes Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. State taxes Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. State taxes Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. State taxes Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. State taxes B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. State taxes Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. State taxes Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. State taxes Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. State taxes Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. State taxes C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. State taxes Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. State taxes Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. State taxes Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. State taxes Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. State taxes Deducción de la contribución, Deducción de la contribución. State taxes Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. State taxes Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. State taxes COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. State taxes Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). State taxes Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. State taxes Terceros pagadores, Terceros pagadores. State taxes Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. State taxes Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. State taxes Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. State taxes Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. State taxes Excepciones al requisito de los $150 o $2,500, Excepciones. State taxes Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. State taxes Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). State taxes Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. State taxes Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. State taxes Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. State taxes Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. State taxes Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. State taxes Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. State taxes Depósitos en días laborables solamente, Depósitos en días laborables solamente. State taxes Depósitos, cuándo se hacen, 11. State taxes Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. State taxes Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. State taxes Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. State taxes Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. State taxes Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. State taxes Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. State taxes Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. State taxes Patronos nuevos, Patronos nuevos. State taxes Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. State taxes Período de depósito, Período de depósito. State taxes Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. State taxes Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. State taxes Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. State taxes Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. State taxes Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. State taxes Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. State taxes Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. State taxes Requisito de los $2,500, Requisito de los $2,500. State taxes Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. State taxes Depósitos hechos a tiempo, Depósitos hechos a tiempo. State taxes Opción de pago el mismo día, Opción de pago el mismo día. State taxes Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. State taxes Registro de depósitos, Registro de depósitos. State taxes Requisito de depósito electrónico, Requisito de depósito electrónico. State taxes Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. State taxes Empleado Definición, 2. State taxes ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. State taxes Según el derecho común, Definición de empleado según el derecho común. State taxes Empleado doméstico Requisito de $1,900, Requisito de $1,900. State taxes Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. State taxes Empleados arrendados, Empleados arrendados. State taxes Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). State taxes Exención, disposiciones de, Disposiciones de exención. State taxes Especialista en servicios técnicos, Especialista en servicios técnicos. State taxes F Formulario 499R-2/W-2PR, 13. State taxes Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. State taxes SS-8PR, Ayuda provista por el IRS. State taxes W-3PR, 13. State taxes Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). State taxes , Ley Federal de Contribución para el Desempleo (FUTA). State taxes Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. State taxes G Gastos de viaje y de representación, Gastos de viaje y de representación. State taxes I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. State taxes Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. State taxes Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. State taxes Vendedores directos, Vendedores directos. State taxes Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. State taxes Los Formularios 499R-2/W-2PR y W-3PR, 13. State taxes Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. State taxes Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. State taxes Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. State taxes M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. State taxes , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. State taxes Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. State taxes Agentes de reportación, Agentes de reportación. State taxes Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. State taxes Multa promediada por no depositar, Multa promediada por no depositar. State taxes Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. State taxes Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. State taxes N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. State taxes Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. State taxes Número de identificación patronal (EIN), 3. State taxes Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. State taxes Número de Seguro Social (SSN) , 4. State taxes Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. State taxes Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. State taxes Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. State taxes Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. State taxes P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. State taxes Transportación (beneficios de transporte), Transportación (beneficios de transporte). State taxes Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. State taxes Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. State taxes Empleados domésticos, Empleados domésticos. State taxes Formulario 940-PR, Formulario 940-PR. State taxes Tasa de la contribución, Tasa de la contribución FUTA. State taxes Trabajadores agrícolas, Trabajadores agrícolas. State taxes Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. State taxes ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). State taxes Multas por no radicar y por no pagar, Multas o penalidades. State taxes Patrono sucesor, Patrono sucesor. State taxes Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. State taxes Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. State taxes Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. State taxes Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. State taxes Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). State taxes Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). State taxes Propinas, 6. State taxes Propinas Formulario 4070-PR, 6. State taxes Propinas Formulario 4070A-PR, 6. State taxes Propinas Informe de propinas, Informe de propinas. State taxes Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. State taxes Regla de disposición, Regla de disposición. State taxes Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. State taxes Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. State taxes Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. State taxes Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. State taxes Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. State taxes Trabajo doméstico, Trabajo doméstico. State taxes V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. State taxes Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications