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

Student Tax Form 1098 T

Mass Income State Tax FormsIncome Taxes FreeIrs 2011 Amended Tax Return1040ez Form And InstructionsFile Taxes Online For FreeTaxact 2010 FreeTurbotax Premier Federal & State Returns Plus Federal E File 2013Taxact 2011 Free Federal Edition Download1040 Ez Tax FormsState Tax Forms FreeState Tax Return OnlineHow To File Tax ExtensionInternal Revenue Tax Forms 20121040 Ez OnlineTax Act OnlineIrs Online 1040ezInstructions For 1040x 2012Turbotax 2011 TaxesTurbo Tax Military Discount2011 E File2010 Form 1040Free State TaxsTax Form 1040nrState Tax Return For FreeFree State Tax Forms IncomeFiling A 1040x Online2011 1040ez FormEz 40 Tax FormTax Forms Download Ez 10401040ez 2012 Form1040ez 2011 Instructions2009 Federal Tax FormsTurbotax ComIrs 1040xIrs 2012 Tax Forms 1040ezBankruptcy Back Taxes2014 1040ezTax Forms 2009Filing A Amended Tax ReturnIrsefile Com

Student Tax Form 1098 T

Student tax form 1098 t Publication 557 - Additional Material Table of Contents Appendix. Student tax form 1098 t Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Student tax form 1098 t Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Student tax form 1098 t 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Student tax form 1098 t No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Student tax form 1098 t 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Student tax form 1098 t Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Student tax form 1098 t 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Student tax form 1098 t , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Student tax form 1098 t Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Student tax form 1098 t Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Student tax form 1098 t    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Student tax form 1098 t Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Student tax form 1098 t    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Student tax form 1098 t    4Deductible as a business expense to the extent allowed by section 192. Student tax form 1098 t    5Deductible as a business expense to the extent allowed by section 194A. Student tax form 1098 t 6Application is by letter to the address shown on Form 8718. Student tax form 1098 t A copy of the organizing document should be attached and the letter should be signed by an officer. Student tax form 1098 t    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Student tax form 1098 t    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Student tax form 1098 t    9Although the organization files a partnership return, all distributions are deemed dividends. Student tax form 1098 t The members are not entitled to pass through treatment of the organization's income or expenses. Student tax form 1098 t    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Student tax form 1098 t    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Student tax form 1098 t    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Student tax form 1098 t Use Form 1024 if applying for recognition under section 501(c)(4). Student tax form 1098 t    13See section 501(c)(29) for details. Student tax form 1098 t    14See Revenue Procedure 2012-11, sec. Student tax form 1098 t 4. Student tax form 1098 t 01, 2012-7 I. Student tax form 1098 t R. Student tax form 1098 t B. Student tax form 1098 t 368, for details. Student tax form 1098 t Appendix. Student tax form 1098 t Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Student tax form 1098 t You should bear in mind that requirements for these instruments may vary under applicable state law. Student tax form 1098 t See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Student tax form 1098 t DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Student tax form 1098 t Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Student tax form 1098 t Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Student tax form 1098 t Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Student tax form 1098 t No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Student tax form 1098 t Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Student tax form 1098 t   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Student tax form 1098 t ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Student tax form 1098 t Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Student tax form 1098 t   In witness whereof, we have hereunto subscribed our names this day of , 20. Student tax form 1098 t Appendix. Student tax form 1098 t Sample Articles of Organization, continued Draft B The Charitable Trust. Student tax form 1098 t Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Student tax form 1098 t ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Student tax form 1098 t Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Student tax form 1098 t The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Student tax form 1098 t Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Student tax form 1098 t No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Student tax form 1098 t No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Student tax form 1098 t b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Student tax form 1098 t On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Student tax form 1098 t The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Student tax form 1098 t Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Student tax form 1098 t The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Student tax form 1098 t c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Student tax form 1098 t It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Student tax form 1098 t d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Student tax form 1098 t Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Student tax form 1098 t An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Student tax form 1098 t All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Student tax form 1098 t Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Student tax form 1098 t The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Student tax form 1098 t Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Student tax form 1098 t Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Student tax form 1098 t  None of the trustees shall be required to furnish any bond or surety. Student tax form 1098 t None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Student tax form 1098 t  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Student tax form 1098 t A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Student tax form 1098 t  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Student tax form 1098 t Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Student tax form 1098 t a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Student tax form 1098 t No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Student tax form 1098 t b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Student tax form 1098 t c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Student tax form 1098 t d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Student tax form 1098 t e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Student tax form 1098 t f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Student tax form 1098 t Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Student tax form 1098 t Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Student tax form 1098 t Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Student tax form 1098 t Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Student tax form 1098 t No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Student tax form 1098 t No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Student tax form 1098 t Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Student tax form 1098 t Trustee Trustee Prev  Up  Next   Home   More Online Publications
Español

Linking Policy

USA.gov links to websites that provide useful, timely, citizen-centered government information and services consistent with our linking policy.


Links to Government Websites

USA.gov links to publicly available websites that are government-owned or government sponsored, unless directed not to by the agency that owns the site. Acceptable federal government-owned or government-sponsored website domains include .gov, .mil and .fed.us.

USA.gov also links to: quasi-government agencies and websites created by public sector/private sector partnerships; state and local government sites (e.g., www.maryland.gov); and some government-sponsored websites that end in .com, .org, or .net (e.g., www.usps.com for the U.S. Postal Service and www.ncfy.com/clear.htm for the National Clearinghouses and Resource Centers on Families and Youth).

Links to Non-Government Websites

USA.gov also links to websites that are not government-owned or government-sponsored if these websites provide government information and/or services in a way that is not available on an official government website. USA.gov provides these non-government websites as a public service only.

The U.S. government, including the U.S. General Services Administration (the primary sponsoring federal agency of USA.gov), neither endorses nor guarantees in any way the external organizations, services, advice, or products included in these website links. Furthermore, the U.S. government neither controls nor guarantees the accuracy, relevance, timeliness or completeness of the information contained in non-government website links. (See Disclaimer of Endorsement for more information on this topic.)

Evaluation Criteria

The USA.gov staff evaluates all links using the following criteria:

  • Is the website an official government-owned or supported website? If not, does the website provide government information and/or services in a way that is not available on an official government website?
  • Does the website complement existing information, products and services on USA.gov?
  • Is the website accessible and applicable to a wide audience?
  • Is the website's content relevant, useful and authoritative for citizens, businesses and/or government officials?
  • Does the website's information appear to be accurate and current?
  • Is the website's approach to the privacy of personal information consistent with the government's privacy and security policies?
  • Is the primary intent of the website to educate and inform, rather than persuade, convert, or sell? The site may include advertising but must be free from heavy marketing or promotion of products.
  • Does the website provide information free of charge?

Reciprocal Links

Though any site is welcome to link to USA.gov, USA.gov does not engage in reciprocal linking. USA.gov and GobiernoUSA.gov are the official web portals for the U.S. government. These are public domain websites. There is no cost or special permission required to link to the sites.

Featured Links

USA.gov features links, information, and services based on one or more of the following highly desirable criteria:

  • The website crosses agency or intergovernmental boundaries (e.g., students.gov, fedforms.gov and nutrition.gov);
  • The website enables citizens, businesses and/or government officials to conduct transactions online (e.g., buying stamps or coins, replacing Medicare cards, and filing taxes);
  • The website provides citizens, businesses and/or government officials with the information they need to interact directly with government organizations (e.g., clearly available telephone numbers, street addresses, e-mail addresses and instructions);
  • The website provides citizens with information about service performance (e.g., Nursing Home Compare, AirNow and Ontime Airline Statistics); and/or
  • The website provides community-level information and services (e.g., MapStats, post office locators, Social Security Office locators, National Park Service Guides and veterans' facilities).

Prohibitions

USA.gov will not link to any website that exhibits hate, bias, discrimination, specific religious views, or social agendas. Furthermore, USA.gov reserves the right to deny or remove any link that contains misleading information or unsubstantiated claims, or is determined to be in conflict with USA.gov's mission or policies.

Disclaimer of Endorsement

The information posted on the USA.gov website includes hypertext links or pointers to information created and maintained by other public and/or private organizations. USA.gov provides these links and pointers solely for our users' information and convenience. When users select a link to an external website, they are leaving the USA.gov site and are subject to the privacy and security policies of the owners/sponsors of the external website.

  • The U.S. General Services Administration (GSA) and USA.gov do not control or guarantee the accuracy, relevance, timeliness or completeness of information contained on a linked website.
  • The GSA and USA.gov do not endorse the organizations sponsoring linked websites, and do not endorse the views expressed or products offered therein.
  • The GSA and USA.gov cannot authorize the use of copyrighted, trademarked, and servicemarked materials contained in linked websites. Users must request such authorization from the sponsor of the linked website.
  • The GSA and USA.gov are not responsible for transmissions users receive from linked websites.
  • The GSA and USA.gov do not guarantee that external websites comply with Section 508 (Accessibility Requirements) of the Rehabilitation Act.

Privacy and Security

Check the USA.gov Privacy and Security Notice for more information about USA.gov Privacy and Security policies.

Back to Top

The Student Tax Form 1098 T

Student tax form 1098 t Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Student tax form 1098 t Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Student tax form 1098 t Fiscal-year taxpayers. Student tax form 1098 t   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Student tax form 1098 t These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Student tax form 1098 t First Quarter The first quarter of a calendar year is made up of January, February, and March. Student tax form 1098 t Second Quarter The second quarter of a calendar year is made up of April, May, and June. Student tax form 1098 t Third Quarter The third quarter of a calendar year is made up of July, August, and September. Student tax form 1098 t Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Student tax form 1098 t Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Student tax form 1098 t Use the following general guidelines to make these changes. Student tax form 1098 t The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Student tax form 1098 t Also see Saturday, Sunday, or legal holiday, earlier. Student tax form 1098 t Individuals Form 1040. Student tax form 1098 t    This form is due on the 15th day of the 4th month after the end of your tax year. Student tax form 1098 t Form 4868 is used to request an extension of time to file Form 1040. Student tax form 1098 t Estimated tax payments (Form 1040-ES). Student tax form 1098 t   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Student tax form 1098 t Partnerships Form 1065. Student tax form 1098 t   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Student tax form 1098 t Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Student tax form 1098 t Form 1065-B (electing large partnerships). Student tax form 1098 t   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Student tax form 1098 t Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Student tax form 1098 t Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Student tax form 1098 t   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Student tax form 1098 t S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Student tax form 1098 t Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Student tax form 1098 t Estimated tax payments. Student tax form 1098 t   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Student tax form 1098 t Form 2553. Student tax form 1098 t   This form is used to choose S corporation treatment. Student tax form 1098 t It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Student tax form 1098 t Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Student tax form 1098 t Principally, it covers the following federal taxes. Student tax form 1098 t Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Student tax form 1098 t Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Student tax form 1098 t Federal unemployment (FUTA) tax you must pay as an employer. Student tax form 1098 t The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Student tax form 1098 t Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Student tax form 1098 t Forms you may need. Student tax form 1098 t   The following is a list and description of the primary employment tax forms you may need. Student tax form 1098 t Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Student tax form 1098 t This form is due the last day of the first calendar month after the calendar year ends. Student tax form 1098 t Use it to report the FUTA tax on wages you paid. Student tax form 1098 t Form 941, Employer's QUARTERLY Federal Tax Return. Student tax form 1098 t This form is due the last day of the first calendar month after the calendar quarter ends. Student tax form 1098 t Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Student tax form 1098 t Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Student tax form 1098 t This form is due the last day of the first calendar month after the calendar year ends. Student tax form 1098 t Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Student tax form 1098 t Form 944, Employer's ANNUAL Federal Tax Return. Student tax form 1098 t This form is due the last day of the first calendar month after the calendar year ends. Student tax form 1098 t Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Student tax form 1098 t Form 945, Annual Return of Withheld Federal Income Tax. Student tax form 1098 t This form is due the last day of the first calendar month after the calendar year ends. Student tax form 1098 t Use it to report income tax withheld on all nonpayroll items. Student tax form 1098 t Nonpayroll items include the following. Student tax form 1098 t Backup withholding. Student tax form 1098 t Withholding on pensions, annuities, IRAs, and gambling winnings. Student tax form 1098 t Payments of Indian gaming profits to tribal members. Student tax form 1098 t Fiscal-year taxpayers. Student tax form 1098 t   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Student tax form 1098 t The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Student tax form 1098 t These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Student tax form 1098 t See July 31 , later. Student tax form 1098 t Extended due dates. Student tax form 1098 t   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Student tax form 1098 t If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Student tax form 1098 t However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Student tax form 1098 t First Quarter The first quarter of a calendar year is made up of January, February, and March. Student tax form 1098 t Second Quarter The second quarter of a calendar year is made up of April, May, and June. Student tax form 1098 t Third Quarter The third quarter of a calendar year is made up of July, August, and September. Student tax form 1098 t Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Student tax form 1098 t Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Student tax form 1098 t Use this calendar with Publication 510. Student tax form 1098 t Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Student tax form 1098 t References to Form 2290 also apply to Form 2290(SP). Student tax form 1098 t Forms you may need. Student tax form 1098 t   The following is a list and description of the excise tax forms you may need. Student tax form 1098 t Form 11-C, Occupational Tax and Registration Return for Wagering. Student tax form 1098 t Use this form to register any wagering activity and to pay an occupational tax on wagering. Student tax form 1098 t File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Student tax form 1098 t You must file the form before you begin accepting wagers. Student tax form 1098 t After that, file the form by July 1 of each year. Student tax form 1098 t Also, see Form 730, later. Student tax form 1098 t Form 720, Quarterly Federal Excise Tax Return. Student tax form 1098 t File this form by the last day of the month following the calendar quarter. Student tax form 1098 t Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Student tax form 1098 t Form 730, Monthly Tax Return for Wagers. Student tax form 1098 t Use this form to pay an excise tax on wagers you accept. Student tax form 1098 t File this form for each month by the last day of the following month. Student tax form 1098 t Also, see Form 11-C, earlier. Student tax form 1098 t Form 2290, Heavy Highway Vehicle Use Tax Return. Student tax form 1098 t Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Student tax form 1098 t File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Student tax form 1098 t The tax period begins on July 1 and ends the following June 30. Student tax form 1098 t You must pay the full year's tax on all vehicles you have in use during the month of July. Student tax form 1098 t You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Student tax form 1098 t For more information, see the Instructions for Form 2290. Student tax form 1098 t Fiscal-year taxpayers. Student tax form 1098 t   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Student tax form 1098 t Adjustments for Saturday, Sunday, or legal holidays. Student tax form 1098 t   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Student tax form 1098 t For excise taxes, there are two exceptions to this rule. Student tax form 1098 t For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Student tax form 1098 t Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Student tax form 1098 t If the due date falls on a Sunday, the deposit is due on the following Monday. Student tax form 1098 t For more information, see the Instructions for Form 720. Student tax form 1098 t The Excise Tax Calendar has been adjusted for all of these provisions. Student tax form 1098 t Regular method taxes. Student tax form 1098 t   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Student tax form 1098 t First Quarter The first quarter of a calendar year is made up of January, February, and March. Student tax form 1098 t Second Quarter The second quarter of a calendar year is made up of April, May, and June. Student tax form 1098 t Third Quarter The third quarter of a calendar year is made up of July, August, and September. Student tax form 1098 t Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Student tax form 1098 t How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Student tax form 1098 t Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Student tax form 1098 t Free help with your tax return. Student tax form 1098 t   Free help in preparing your return is available nationwide from IRS-certified volunteers. Student tax form 1098 t The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Student tax form 1098 t The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Student tax form 1098 t Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Student tax form 1098 t Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Student tax form 1098 t To find the nearest VITA or TCE site, visit IRS. Student tax form 1098 t gov or call 1-800-906-9887. Student tax form 1098 t   As part of the TCE program, AARP offers the Tax-Aide counseling program. Student tax form 1098 t To find the nearest AARP Tax-Aide site, visit AARP's website at www. Student tax form 1098 t aarp. Student tax form 1098 t org/money/taxaide or call 1-888-227-7669. Student tax form 1098 t   For more information on these programs, go to IRS. Student tax form 1098 t gov and enter “VITA” in the search box. Student tax form 1098 t Internet. Student tax form 1098 t IRS. Student tax form 1098 t gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Student tax form 1098 t Apply for an Employer Identification Number (EIN). Student tax form 1098 t Go to IRS. Student tax form 1098 t gov and enter Apply for an EIN in the search box. Student tax form 1098 t Request an Electronic Filing PIN by going to IRS. Student tax form 1098 t gov and entering Electronic Filing PIN in the search box. Student tax form 1098 t Check the status of your 2013 refund with Where's My Refund? Go to IRS. Student tax form 1098 t gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Student tax form 1098 t If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Student tax form 1098 t Checking the status of your amended return. Student tax form 1098 t Go to IRS. Student tax form 1098 t gov and enter Where's My Amended Return in the search box. Student tax form 1098 t Download forms, instructions, and publications, including some accessible versions. Student tax form 1098 t Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Student tax form 1098 t gov or IRS2Go. Student tax form 1098 t Tax return and tax account transcripts are generally available for the current year and past three years. Student tax form 1098 t Figure your income tax withholding with the IRS Withholding Calculator on IRS. Student tax form 1098 t gov. Student tax form 1098 t Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Student tax form 1098 t Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Student tax form 1098 t gov. Student tax form 1098 t Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Student tax form 1098 t gov or IRS2Go. Student tax form 1098 t Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Student tax form 1098 t An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Student tax form 1098 t Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Student tax form 1098 t If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Student tax form 1098 t Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Student tax form 1098 t Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Student tax form 1098 t gov. Student tax form 1098 t Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Student tax form 1098 t The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Student tax form 1098 t Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Student tax form 1098 t AARP offers the Tax-Aide counseling program as part of the TCE program. Student tax form 1098 t Visit AARP's website to find the nearest Tax-Aide location. Student tax form 1098 t Research your tax questions. Student tax form 1098 t Search publications and instructions by topic or keyword. Student tax form 1098 t Read the Internal Revenue Code, regulations, or other official guidance. Student tax form 1098 t Read Internal Revenue Bulletins. Student tax form 1098 t Sign up to receive local and national tax news by email. Student tax form 1098 t Phone. Student tax form 1098 t You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Student tax form 1098 t Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Student tax form 1098 t Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Student tax form 1098 t Call to locate the nearest volunteer help site, 1-800-906-9887. Student tax form 1098 t Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Student tax form 1098 t The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Student tax form 1098 t Most VITA and TCE sites offer free electronic filing. Student tax form 1098 t Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Student tax form 1098 t Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Student tax form 1098 t Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Student tax form 1098 t The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Student tax form 1098 t If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Student tax form 1098 t Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Student tax form 1098 t Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Student tax form 1098 t Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Student tax form 1098 t Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Student tax form 1098 t Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Student tax form 1098 t You should receive your order within 10 business days. Student tax form 1098 t Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Student tax form 1098 t Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Student tax form 1098 t Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Student tax form 1098 t Call to ask tax questions, 1-800-829-1040. Student tax form 1098 t Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Student tax form 1098 t The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Student tax form 1098 t These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Student tax form 1098 t gsa. Student tax form 1098 t gov/fedrelay. Student tax form 1098 t Walk-in. Student tax form 1098 t You can find a selection of forms, publications and services — in-person, face-to-face. Student tax form 1098 t Products. Student tax form 1098 t You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Student tax form 1098 t Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Student tax form 1098 t Services. Student tax form 1098 t You can walk in to your local TAC most business days for personal, face-to-face tax help. Student tax form 1098 t An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Student tax form 1098 t If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Student tax form 1098 t No appointment is necessary—just walk in. Student tax form 1098 t Before visiting, check www. Student tax form 1098 t irs. Student tax form 1098 t gov/localcontacts for hours of operation and services provided. Student tax form 1098 t Mail. Student tax form 1098 t You can send your order for forms, instructions, and publications to the address below. Student tax form 1098 t You should receive a response within 10 business days after your request is received. Student tax form 1098 t  Internal Revenue Service 1201 N. Student tax form 1098 t Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Student tax form 1098 t   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Student tax form 1098 t Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Student tax form 1098 t What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Student tax form 1098 t We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Student tax form 1098 t You face (or your business is facing) an immediate threat of adverse action. Student tax form 1098 t You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Student tax form 1098 t   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Student tax form 1098 t Here's why we can help: TAS is an independent organization within the IRS. Student tax form 1098 t Our advocates know how to work with the IRS. Student tax form 1098 t Our services are free and tailored to meet your needs. Student tax form 1098 t We have offices in every state, the District of Columbia, and Puerto Rico. Student tax form 1098 t How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Student tax form 1098 t irs. Student tax form 1098 t gov/advocate, or call us toll-free at 1-877-777-4778. Student tax form 1098 t How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Student tax form 1098 t If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Student tax form 1098 t irs. Student tax form 1098 t gov/sams. Student tax form 1098 t Low Income Taxpayer Clinics. Student tax form 1098 t   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Student tax form 1098 t Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Student tax form 1098 t Visit www. Student tax form 1098 t TaxpayerAdvocate. Student tax form 1098 t irs. Student tax form 1098 t gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Student tax form 1098 t gnewbus01 Prev  Up  Next   Home   More Online Publications