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

Turbotax 2010 Software

Do Students Need To File TaxesWhere Can I File My State And Federal Taxes Online For FreeWww State Tax FormsEfile 2012 TaxesState Tax Return Free2013 Tax Forms 1040ezFile State ReturnIncome Tax ExtensionFree 2007 Tax Software DownloadTurbo Tax For 2012 Sign InFreefile2012 Tax Software DownloadsFree State Filing OnlyHow To Fill Out 1040ez 2012Free 1040ez 2014How Soon Can I File My 2012 Taxes In 20132007 Free Tax SoftwareFree Federal Tax FilingIrs Ez FormTax ReturnNeed 2011 Taxes2007 Tax FormsIrs Gov OrgAmended Tax Form 2011Tax Planning Us 1040aFree 2012 State Tax FilingFree State Tax Filing SoftwareWww Myfreetaxes ComFile Federal And State Taxes Online For FreePrintable 1040ez Tax Form2012 Taxes FreeAmendment Form 1040x1040ez Instructions 2012How To File An Amended Tax Return For 20122011 Tax Return Forms1040ez State Tax FormTax AmendedAmend 2012 Tax Return Free1040ez FillableFile Taxes For Free

Turbotax 2010 Software

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

Procurement

Procurement At-a-Glance - Our dedicated acquisition professionals deliver world class, customer-focused acquisition services with the highest degree of integrity and the cooperative effort of our partners.


Small Business Program Office - The Internal Revenue Service (IRS) Small Business Program Office was established to assist small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small and service disabled veteran-owned small businesses, to develop, grow, and ensure their long-term success.


Procurement Business Opportunities - The Procurement Office acquires the products and services required to support the IRS mission. We advertise commercial opportunities on Federal Business Opportunities (FedBizOpps) web site.


Justification for Other Than Full and Open Competition (JOFOC) - All open market JOFOCs exceeding the Simplified Acquisition Threshold (SAT) are posted on this web site in addition to being advertised on the Federal Business Opportunities (FedBizOpps) web site. (Some information may have been redacted to exclude proprietary information).


The American Recovery and Reinvestment Act of 2009 - The American Recovery and Reinvestment Act of 2009 (ARRA) – Approved on February 17, 2009, ARRA primarily provides supplemental appropriations for job preservation and creation, infrastructure investment, energy efficiency and science, assistance to the unemployed, and State and local fiscal stabilization. Hyperlinks to various procurement actions awarded using ARRA funds are included herein.

What's New at Procurement



11/01/2013JEFO - Renewal of Maintenance for Net App Mass Storage equipment in support of the SOI Program



09/26/2013 Post-Award Posting of JOFOC TIRSE-14-P-00003-Utilities



09/06/2013
Justification for an Exception to Fair Opportunity



08/22/2013
Solicitation No: D-3-D9-23-MA-I10 – Neopost Postage Meter Supplies



08/19/2013 TIRNO-13-C-00055 JOFOC Post Award

 

 

More...


Contractor Security - Contract employees assigned to work under IRS contracts must undergo investigative processing appropriate to the position sensitivity and risk level designation associated with the work to be performed, as described in the Department of the Treasury Security Manual (TD P 15-71). In support of this undertaking, the contractor shall furnish prescribed security forms and documentation to the Contractor Security Lifecycle Program (CSLP), within 10 business days of assigning (or reassigning) a contractor employee to an IRS contract and prior to the contract employee performing any work there under.


Publication 4812 - Contractor Security Controls - Functions as the standard for security controls to be employed by contractors who will have or need access to IRS information, and/or who will have or need access to, maintain or operate IRS information systems in order to perform or carry out and meet their contractual obligations. Publication 4812 is a &quotlayperson's guide&quot to NIST SP 800-53 when access to IRS information or information systems under contracts for services on behalf of the IRS is outside of IRS controlled facilities or the direct control of the Service (as opposed to Internal Revenue Manual 10.8.1 - Information Technology (IT) Security, Policy and Guidance, which applies when contractors are accessing IRS information and information systems at Government controlled facilities).


Contracts - Information about the Prime Modernization Contract and Prime Contract Outreach Information. Treasury-Wide Contracts ( Total Information Processing Support Services (TIPSS-4), and Treasury Commercial Vehicles (TCV) Blanket Purchase Agreements). Government-Wide Contracts Land Mobile Radio (LMR) Subscriber Unit.


Total Information Processing Support Services (TIPSS-4) - Discover more about the wide spectrum of Information Technology services that TIPSS-4 offers. Included you will find guidance, and useful information to help you acquire the right services to support your program goals and objectives.


Treasury Acquisition Institute (TAI) Training - The Treasury Acquisition Institute (TAI) was established by the Department of the Treasury and Internal Revenue Service in partnerships with other Treasury Bureaus on September 14, 1983. TAI was created to coordinate and lead Departmental and Bureau efforts to obtain the best training possible for their acquisition professionals.


Guides for Doing Business with the Government - Information on how to do business with the Federal Government.


Treasury Inspector General for Tax Administration (TIGTA) FAR Contractor Reporting - This link allows contractors to comply with the reporting requirements in the December 12, 2008, Federal Acquisition Regulation final rule. Specifically, contractors must use this process to satisfy the requirement that they notify TIGTA, in writing, whenever the contractor has credible evidence that a principal, employee, agent, or subcontractor of the Contractor has committed a violation of the civil False Claims Act or a violation of Federal criminal law involving fraud, conflict of interest, bribery, or gratuity violations in connection with the award, performance, or closeout of a contract or any related subcontract.


Useful Links - Links to various sites.


Procurement A..Z Index - Search for Procurement information alphabetically.



Questions about the Procurement information on this site, please contact the webmaster.


Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 19-Feb-2014

The Turbotax 2010 Software

Turbotax 2010 software Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Turbotax 2010 software Tax questions. Turbotax 2010 software Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Turbotax 2010 software irs. Turbotax 2010 software gov/pub550. Turbotax 2010 software What's New Net investment income tax (NIIT). Turbotax 2010 software  Beginning in 2013, you may be subject to the NIIT. Turbotax 2010 software The NIIT applies at a rate of 3. Turbotax 2010 software 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Turbotax 2010 software See Net investment income tax (NIIT) , later. Turbotax 2010 software Maximum capital gain rates. Turbotax 2010 software  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Turbotax 2010 software See Capital Gain Tax Rates , later, for more information. Turbotax 2010 software Gift tax exclusion amount increased. Turbotax 2010 software  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Turbotax 2010 software See Property Received as a Gift , later. Turbotax 2010 software Reminders Mutual fund distributions. Turbotax 2010 software  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Turbotax 2010 software Foreign source income. Turbotax 2010 software  If you are a U. Turbotax 2010 software S. Turbotax 2010 software citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Turbotax 2010 software S. Turbotax 2010 software law. Turbotax 2010 software This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Turbotax 2010 software Employee stock options. Turbotax 2010 software  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Turbotax 2010 software Photographs of missing children. Turbotax 2010 software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2010 software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2010 software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax 2010 software Introduction This publication provides information on the tax treatment of investment income and expenses. Turbotax 2010 software It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Turbotax 2010 software It explains what investment income is taxable and what investment expenses are deductible. Turbotax 2010 software It explains when and how to show these items on your tax return. Turbotax 2010 software It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Turbotax 2010 software The glossary at the end of this publication defines many of the terms used. Turbotax 2010 software Investment income. Turbotax 2010 software   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Turbotax 2010 software Investment expenses. Turbotax 2010 software   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Turbotax 2010 software Qualified retirement plans and IRAs. Turbotax 2010 software   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Turbotax 2010 software The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Turbotax 2010 software The tax rules that apply to retirement plan distributions are explained in the following publications. Turbotax 2010 software Publication 560, Retirement Plans for Small Business. Turbotax 2010 software Publication 571, Tax-Sheltered Annuity Plans. Turbotax 2010 software Publication 575, Pension and Annuity Income. Turbotax 2010 software Publication 590, Individual Retirement Arrangements (IRAs). Turbotax 2010 software Publication 721, Tax Guide to U. Turbotax 2010 software S. Turbotax 2010 software Civil Service Retirement Benefits. Turbotax 2010 software    Comments and suggestions. Turbotax 2010 software   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2010 software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2010 software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2010 software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2010 software   You can send your comments from www. Turbotax 2010 software irs. Turbotax 2010 software gov/formspubs/. Turbotax 2010 software Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbotax 2010 software ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax 2010 software Ordering forms and publications. Turbotax 2010 software   Visit www. Turbotax 2010 software irs. Turbotax 2010 software gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax 2010 software Internal Revenue Service 1201 N. Turbotax 2010 software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2010 software   If you have a tax question, check the information available on IRS. Turbotax 2010 software gov or call 1-800-829-1040. Turbotax 2010 software We cannot answer tax questions sent to either of the above addresses. Turbotax 2010 software Prev  Up  Next   Home   More Online Publications