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Where Can I Get A 1040ez Tax Form

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Where Can I Get A 1040ez Tax Form

Where can i get a 1040ez tax form Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Where can i get a 1040ez tax form Qualified official extended duty. Where can i get a 1040ez tax form ForeclosuresLump Sum Portion of Settlement Payment. Where can i get a 1040ez tax form Interest Payment on Lump Sum Portion of Settlement Payment. Where can i get a 1040ez tax form Lost Equity Portion of Settlement Payment. Where can i get a 1040ez tax form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Where can i get a 1040ez tax form Interest Payment on Lost Equity Portion of Settlement Payment. Where can i get a 1040ez tax form Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Where can i get a 1040ez tax form Some are included in gross income while others are excluded from gross income. Where can i get a 1040ez tax form Included items (Table 1) are subject to tax and must be reported on your tax return. Where can i get a 1040ez tax form Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Where can i get a 1040ez tax form For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Where can i get a 1040ez tax form Table 1. Where can i get a 1040ez tax form Included Items These items are included in gross income, unless the pay is for service in a combat zone. Where can i get a 1040ez tax form Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Where can i get a 1040ez tax form   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Where can i get a 1040ez tax form Table 2. Where can i get a 1040ez tax form Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Where can i get a 1040ez tax form There is no exclusion for the personal use of a government-provided vehicle. Where can i get a 1040ez tax form Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Where can i get a 1040ez tax form   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Where can i get a 1040ez tax form Differential wage payments. Where can i get a 1040ez tax form   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Where can i get a 1040ez tax form These amounts are taxable and cannot be excluded as combat pay. Where can i get a 1040ez tax form Military base realignment and closure benefit. Where can i get a 1040ez tax form   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Where can i get a 1040ez tax form However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Where can i get a 1040ez tax form Any part of the payment that is more than this limit is included in gross income. Where can i get a 1040ez tax form For more information about the HAP, see http://hap. Where can i get a 1040ez tax form usace. Where can i get a 1040ez tax form army. Where can i get a 1040ez tax form mil/Overview. Where can i get a 1040ez tax form html. Where can i get a 1040ez tax form Qualified reservist distribution (QRD). Where can i get a 1040ez tax form   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Where can i get a 1040ez tax form A QRD is included in gross income and is subject to employment taxes. Where can i get a 1040ez tax form The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Where can i get a 1040ez tax form Thrift Savings Plan (TSP) distributions. Where can i get a 1040ez tax form   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Where can i get a 1040ez tax form   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Where can i get a 1040ez tax form However, the earnings on the tax-exempt portion of the distribution are taxable. Where can i get a 1040ez tax form The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Where can i get a 1040ez tax form Roth Thrift Savings Plan (TSP) balance. Where can i get a 1040ez tax form   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Where can i get a 1040ez tax form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Where can i get a 1040ez tax form Qualified distributions from a Roth TSP are not included in your income. Where can i get a 1040ez tax form For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Civil Service Retirement Benefits. Where can i get a 1040ez tax form State bonus payments. Where can i get a 1040ez tax form   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Where can i get a 1040ez tax form See Combat Zone , later, for a list of designated combat zones. Where can i get a 1040ez tax form Foreign Source Income If you are a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form law allows you to exclude) on your tax return. Where can i get a 1040ez tax form This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Where can i get a 1040ez tax form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Where can i get a 1040ez tax form Certain taxpayers can exclude income earned in foreign countries. Where can i get a 1040ez tax form For 2013, this exclusion amount can be as much as $97,600. Where can i get a 1040ez tax form However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Government. Where can i get a 1040ez tax form Employees of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Where can i get a 1040ez tax form Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Where can i get a 1040ez tax form For more information on the exclusion, see Publication 54. Where can i get a 1040ez tax form Residents of American Samoa may be able to exclude income from American Samoa. Where can i get a 1040ez tax form This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Government. Where can i get a 1040ez tax form If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Possessions. Where can i get a 1040ez tax form Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form possession. Where can i get a 1040ez tax form See Publication 570 for more information. Where can i get a 1040ez tax form Domicile. Where can i get a 1040ez tax form   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Where can i get a 1040ez tax form It is not always where you presently live. Where can i get a 1040ez tax form Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Where can i get a 1040ez tax form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i get a 1040ez tax form Marital status. Where can i get a 1040ez tax form   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Where can i get a 1040ez tax form The rules may affect your tax liability if you file separate returns or are divorced during the year. Where can i get a 1040ez tax form Nevada, Washington, and California domestic partners. Where can i get a 1040ez tax form   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Where can i get a 1040ez tax form See Form 8958 and Publication 555, Community Property. Where can i get a 1040ez tax form Nature of the payment. Where can i get a 1040ez tax form   Active duty military pay is subject to community property laws. Where can i get a 1040ez tax form Armed Forces retired or retainer pay may be subject to community property laws. Where can i get a 1040ez tax form   For more information on community property laws, see Publication 555. Where can i get a 1040ez tax form Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Where can i get a 1040ez tax form Form W-2 also shows other amounts that you may find important in box 12. Where can i get a 1040ez tax form The amounts shown in box 12 are generally preceded by a code. Where can i get a 1040ez tax form A list of codes used in box 12 is shown, next. Where can i get a 1040ez tax form Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Where can i get a 1040ez tax form For more information on these codes, see your Form(s) W-2. Where can i get a 1040ez tax form Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Where can i get a 1040ez tax form The following adjustments are of particular interest to members of the Armed Forces. Where can i get a 1040ez tax form Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Where can i get a 1040ez tax form Include all unreimbursed expenses from the time you leave home until the time you return home. Where can i get a 1040ez tax form The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Where can i get a 1040ez tax form For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Where can i get a 1040ez tax form Member of a reserve component. Where can i get a 1040ez tax form   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Where can i get a 1040ez tax form How to report. Where can i get a 1040ez tax form   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Where can i get a 1040ez tax form Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Where can i get a 1040ez tax form Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Where can i get a 1040ez tax form Example. Where can i get a 1040ez tax form Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Where can i get a 1040ez tax form He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Where can i get a 1040ez tax form 5 cents per mile), $300 for meals, and $1,000 for lodging. Where can i get a 1040ez tax form He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Where can i get a 1040ez tax form Only 50% of his meal expenses are deductible. Where can i get a 1040ez tax form He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Where can i get a 1040ez tax form He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Where can i get a 1040ez tax form He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Where can i get a 1040ez tax form Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Where can i get a 1040ez tax form However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Where can i get a 1040ez tax form The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Where can i get a 1040ez tax form The “Retirement plan” box should have a mark in it if you were covered. Where can i get a 1040ez tax form For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Where can i get a 1040ez tax form Individuals serving in the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Armed Forces or in support of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Where can i get a 1040ez tax form For more information on this extension of deadline provision, see Extension of Deadlines , later. Where can i get a 1040ez tax form For more information on IRAs, see Publication 590. Where can i get a 1040ez tax form Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Where can i get a 1040ez tax form This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Where can i get a 1040ez tax form Qualified Reservist Distributions A qualified reservist distribution is defined below. Where can i get a 1040ez tax form It is not subject to the 10% additional tax on early distributions from certain retirement plans. Where can i get a 1040ez tax form Definition. Where can i get a 1040ez tax form   A distribution you receive is a qualified reservist distribution if the following requirements are met. Where can i get a 1040ez tax form You were ordered or called to active duty after September 11, 2001. Where can i get a 1040ez tax form You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Where can i get a 1040ez tax form ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Where can i get a 1040ez tax form The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Where can i get a 1040ez tax form Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Where can i get a 1040ez tax form You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Where can i get a 1040ez tax form You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Where can i get a 1040ez tax form Limit. Where can i get a 1040ez tax form   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Where can i get a 1040ez tax form When repayment contributions can be made. Where can i get a 1040ez tax form   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Where can i get a 1040ez tax form No deduction. Where can i get a 1040ez tax form   You cannot deduct qualified reservist repayments. Where can i get a 1040ez tax form Figuring your IRA deduction. Where can i get a 1040ez tax form   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Where can i get a 1040ez tax form Reporting the repayment. Where can i get a 1040ez tax form   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Where can i get a 1040ez tax form Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Where can i get a 1040ez tax form However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Where can i get a 1040ez tax form You can deduct your unreimbursed moving expenses on Form 3903. Where can i get a 1040ez tax form Permanent change of station. Where can i get a 1040ez tax form   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Where can i get a 1040ez tax form The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Where can i get a 1040ez tax form Spouse and dependents. Where can i get a 1040ez tax form   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Where can i get a 1040ez tax form   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Where can i get a 1040ez tax form Services or reimbursements provided by the government. Where can i get a 1040ez tax form   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Where can i get a 1040ez tax form Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Where can i get a 1040ez tax form   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Where can i get a 1040ez tax form However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Where can i get a 1040ez tax form   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Where can i get a 1040ez tax form   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Where can i get a 1040ez tax form   Do not deduct any expenses for moving services that were provided by the government. Where can i get a 1040ez tax form Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Where can i get a 1040ez tax form Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Where can i get a 1040ez tax form You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Where can i get a 1040ez tax form Moving household goods and personal effects. Where can i get a 1040ez tax form   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Where can i get a 1040ez tax form You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Where can i get a 1040ez tax form Storing and insuring household goods and personal effects. Where can i get a 1040ez tax form   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Where can i get a 1040ez tax form Travel. Where can i get a 1040ez tax form   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Where can i get a 1040ez tax form You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Where can i get a 1040ez tax form   You can add parking fees and tolls to the amount claimed under either method. Where can i get a 1040ez tax form You cannot deduct any expenses for meals. Where can i get a 1040ez tax form You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Where can i get a 1040ez tax form Member of your household. Where can i get a 1040ez tax form   A member of your household is anyone who has both your former home and your new home as his or her main home. Where can i get a 1040ez tax form It does not include a tenant or employee unless you can claim that person as a dependent. Where can i get a 1040ez tax form Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Where can i get a 1040ez tax form A move from a foreign country to the United States or its possessions is not a foreign move. Where can i get a 1040ez tax form For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Where can i get a 1040ez tax form The new job location must be outside the United States. Where can i get a 1040ez tax form Reporting Moving Expenses Figure moving expense deductions on Form 3903. Where can i get a 1040ez tax form Carry the deduction from Form 3903 to Form 1040, line 26. Where can i get a 1040ez tax form For more information, see Publication 521 and Form 3903. Where can i get a 1040ez tax form Combat Zone Exclusion If you are a member of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Where can i get a 1040ez tax form This pay is generally referred to as “combat pay. Where can i get a 1040ez tax form ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Where can i get a 1040ez tax form (See Form W-2 , later. Where can i get a 1040ez tax form ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Where can i get a 1040ez tax form You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Where can i get a 1040ez tax form If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Where can i get a 1040ez tax form (Other officer personnel are discussed under Amount of Exclusion , later. Where can i get a 1040ez tax form ) Active duty pay earned in any month you served in a combat zone. Where can i get a 1040ez tax form Imminent danger/hostile fire pay. Where can i get a 1040ez tax form A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Where can i get a 1040ez tax form Pay for accrued leave earned in any month you served in a combat zone. Where can i get a 1040ez tax form The Department of Defense must determine that the unused leave was earned during that period. Where can i get a 1040ez tax form Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Where can i get a 1040ez tax form The pay must be earned in a month you served in a combat zone. Where can i get a 1040ez tax form Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Where can i get a 1040ez tax form Student loan repayments. Where can i get a 1040ez tax form If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Where can i get a 1040ez tax form If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Where can i get a 1040ez tax form For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Where can i get a 1040ez tax form Retirement pay and pensions do not qualify for the combat zone exclusion. Where can i get a 1040ez tax form Partial (month) service. Where can i get a 1040ez tax form   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Where can i get a 1040ez tax form Form W-2. Where can i get a 1040ez tax form   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Where can i get a 1040ez tax form If it does, you will need to get a corrected Form W-2 from your finance office. Where can i get a 1040ez tax form   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Where can i get a 1040ez tax form Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Armed Forces are engaging or have engaged in combat. Where can i get a 1040ez tax form An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Where can i get a 1040ez tax form Afghanistan area. Where can i get a 1040ez tax form   By Executive Order No. Where can i get a 1040ez tax form 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Where can i get a 1040ez tax form On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Where can i get a 1040ez tax form Djibouti. Where can i get a 1040ez tax form Jordan. Where can i get a 1040ez tax form Kyrgyzstan. Where can i get a 1040ez tax form Pakistan. Where can i get a 1040ez tax form Somalia. Where can i get a 1040ez tax form Syria. Where can i get a 1040ez tax form Tajikistan. Where can i get a 1040ez tax form Uzbekistan. Where can i get a 1040ez tax form Yemen. Where can i get a 1040ez tax form The Philippines. Where can i get a 1040ez tax form  Note. Where can i get a 1040ez tax form For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Where can i get a 1040ez tax form The Kosovo area. Where can i get a 1040ez tax form   By Executive Order No. Where can i get a 1040ez tax form 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Where can i get a 1040ez tax form Federal Republic of Yugoslavia (Serbia/Montenegro). Where can i get a 1040ez tax form Albania. Where can i get a 1040ez tax form Kosovo. Where can i get a 1040ez tax form The Adriatic Sea. Where can i get a 1040ez tax form The Ionian Sea—north of the 39th parallel. Where can i get a 1040ez tax form Note. Where can i get a 1040ez tax form The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Where can i get a 1040ez tax form Arabian peninsula. Where can i get a 1040ez tax form   By Executive Order No. Where can i get a 1040ez tax form 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Where can i get a 1040ez tax form The Persian Gulf. Where can i get a 1040ez tax form The Red Sea. Where can i get a 1040ez tax form The Gulf of Oman. Where can i get a 1040ez tax form The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Where can i get a 1040ez tax form The Gulf of Aden. Where can i get a 1040ez tax form The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Where can i get a 1040ez tax form Jordan which is in direct support of the Arabian Peninsula. Where can i get a 1040ez tax form Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Where can i get a 1040ez tax form Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Where can i get a 1040ez tax form If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Where can i get a 1040ez tax form Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Where can i get a 1040ez tax form Example. Where can i get a 1040ez tax form You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Where can i get a 1040ez tax form The disease is presumed to have been incurred while you were serving in the combat zone. Where can i get a 1040ez tax form On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Where can i get a 1040ez tax form Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Where can i get a 1040ez tax form In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Where can i get a 1040ez tax form Example. Where can i get a 1040ez tax form You were hospitalized for a specific disease 3 weeks after you left the combat zone. Where can i get a 1040ez tax form The incubation period of the disease is from 2 to 4 weeks. Where can i get a 1040ez tax form The disease is presumed to have been incurred while serving in the combat zone. Where can i get a 1040ez tax form Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Where can i get a 1040ez tax form Presence in a combat zone while on leave from a duty station located outside the combat zone. Where can i get a 1040ez tax form Passage over or through a combat zone during a trip between two points that are outside a combat zone. Where can i get a 1040ez tax form Presence in a combat zone solely for your personal convenience. Where can i get a 1040ez tax form Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Where can i get a 1040ez tax form Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Where can i get a 1040ez tax form Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Where can i get a 1040ez tax form It should not be included in the wages reported on your Form W-2. Where can i get a 1040ez tax form You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Where can i get a 1040ez tax form If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Where can i get a 1040ez tax form Your hospitalization does not have to be in the combat zone. Where can i get a 1040ez tax form If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Where can i get a 1040ez tax form However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Where can i get a 1040ez tax form Alien Status For tax purposes, an alien is an individual who is not a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizen. Where can i get a 1040ez tax form An alien is in one of three categories: resident, nonresident, or dual-status. Where can i get a 1040ez tax form Placement in the correct category is crucial in determining what income to report and what forms to file. Where can i get a 1040ez tax form Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Where can i get a 1040ez tax form If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Where can i get a 1040ez tax form If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Where can i get a 1040ez tax form Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Where can i get a 1040ez tax form Guam and Puerto Rico have special rules. Where can i get a 1040ez tax form Residents of those areas should contact their taxing authority with their questions. Where can i get a 1040ez tax form Most members of the Armed Forces are U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizens or resident aliens. Where can i get a 1040ez tax form However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Where can i get a 1040ez tax form Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Where can i get a 1040ez tax form If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form resident for part of 2013. Where can i get a 1040ez tax form See First-Year Choice in Publication 519. Where can i get a 1040ez tax form These tests are explained in Publication 519. Where can i get a 1040ez tax form Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizens. Where can i get a 1040ez tax form Treating nonresident alien spouse as resident alien. Where can i get a 1040ez tax form   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Where can i get a 1040ez tax form One spouse is a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizen or resident alien at the end of the tax year. Where can i get a 1040ez tax form That spouse is married to the nonresident alien at the end of the tax year. 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Where can i get a 1040ez tax form 523, Selling Your Home. Where can i get a 1040ez tax form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Where can i get a 1040ez tax form    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Where can i get a 1040ez tax form 544, Sales and Other Dispositions of Assets. Where can i get a 1040ez tax form Interest Payment on Lost Equity Portion of Settlement Payment. Where can i get a 1040ez tax form    You must include any interest on the lost equity portion of your settlement payment in your income. Where can i get a 1040ez tax form Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Where can i get a 1040ez tax form For information on the standard deduction, see Publication 501. Where can i get a 1040ez tax form Itemized deductions are figured on Schedule A (Form 1040). Where can i get a 1040ez tax form This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Where can i get a 1040ez tax form For information on other itemized deductions, see the publications listed below. Where can i get a 1040ez tax form Publication 502, Medical and Dental Expenses. Where can i get a 1040ez tax form Publication 526, Charitable Contributions. Where can i get a 1040ez tax form Publication 547, Casualties, Disasters, and Thefts. Where can i get a 1040ez tax form Publication 550, Investment Income and Expenses. Where can i get a 1040ez tax form You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Where can i get a 1040ez tax form For information on deductions that are not subject to the 2% limit, see Publication 529. 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Where can i get a 1040ez tax form   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Where can i get a 1040ez tax form Your reimbursed expenses are not deductible. Where can i get a 1040ez tax form   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Where can i get a 1040ez tax form You must file Form 2106 to report these expenses. Where can i get a 1040ez tax form   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Where can i get a 1040ez tax form You are an employee deducting expenses related to your job. Where can i get a 1040ez tax form You were not reimbursed by your employer for your expenses. Where can i get a 1040ez tax form (Amounts included in box 1 of Form W-2 are not considered reimbursements. Where can i get a 1040ez tax form ) If you claim car expenses, you use the standard mileage rate. Where can i get a 1040ez tax form    For 2013, the standard mileage rate is 56. Where can i get a 1040ez tax form 5 cents a mile for all business miles driven. Where can i get a 1040ez tax form This rate is adjusted periodically. Where can i get a 1040ez tax form Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Where can i get a 1040ez tax form If you are a member of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Where can i get a 1040ez tax form You cannot deduct your expenses for meals and lodging while at your permanent duty station. Where can i get a 1040ez tax form You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Where can i get a 1040ez tax form A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Where can i get a 1040ez tax form To be deductible, your travel expenses must be work related. Where can i get a 1040ez tax form You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Where can i get a 1040ez tax form Away from home. Where can i get a 1040ez tax form   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Where can i get a 1040ez tax form You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Where can i get a 1040ez tax form   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Where can i get a 1040ez tax form    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Where can i get a 1040ez tax form This rule may not apply if you are participating in a federal crime investigation or prosecution. Where can i get a 1040ez tax form For more information, see Publication 463 and the Form 2106 instructions. Where can i get a 1040ez tax form Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Where can i get a 1040ez tax form These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Where can i get a 1040ez tax form Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Where can i get a 1040ez tax form However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Where can i get a 1040ez tax form If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Where can i get a 1040ez tax form However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Where can i get a 1040ez tax form Temporary work location. Where can i get a 1040ez tax form   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Where can i get a 1040ez tax form   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Where can i get a 1040ez tax form   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Where can i get a 1040ez tax form If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Where can i get a 1040ez tax form    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Where can i get a 1040ez tax form However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Where can i get a 1040ez tax form These are nondeductible commuting costs. Where can i get a 1040ez tax form Armed Forces reservists. Where can i get a 1040ez tax form   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Where can i get a 1040ez tax form You can deduct the expense of getting from one workplace to the other. Where can i get a 1040ez tax form You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Where can i get a 1040ez tax form In this case, your transportation generally is a nondeductible commuting expense. Where can i get a 1040ez tax form However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Where can i get a 1040ez tax form   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Where can i get a 1040ez tax form If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Where can i get a 1040ez tax form See Armed Forces Reservists under Adjustments to Income, earlier. Where can i get a 1040ez tax form Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Where can i get a 1040ez tax form Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Where can i get a 1040ez tax form If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Where can i get a 1040ez tax form Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Where can i get a 1040ez tax form Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Where can i get a 1040ez tax form Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Where can i get a 1040ez tax form Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Where can i get a 1040ez tax form Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Where can i get a 1040ez tax form However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Where can i get a 1040ez tax form Example. Where can i get a 1040ez tax form Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Where can i get a 1040ez tax form Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Where can i get a 1040ez tax form This is education that meets at least one of the following two tests. Where can i get a 1040ez tax form The education is required by your employer or the law to keep your present salary, status, or job. Where can i get a 1040ez tax form The required education must serve a bona fide business purpose of your employer. Where can i get a 1040ez tax form The education maintains or improves skills needed in your present work. Where can i get a 1040ez tax form However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Where can i get a 1040ez tax form You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Where can i get a 1040ez tax form Example 1. Where can i get a 1040ez tax form Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Where can i get a 1040ez tax form She took an advanced finance course. Where can i get a 1040ez tax form She already meets the minimum qualifications for her job. Where can i get a 1040ez tax form By taking the course, she is improving skills in her current position. Where can i get a 1040ez tax form The course does not qualify her for a new trade or business. Where can i get a 1040ez tax form She can deduct educational expenses that are more than the educational allowance she received. Where can i get a 1040ez tax form Example 2. Where can i get a 1040ez tax form Major Williams worked in the military base legal office as a legal intern. Where can i get a 1040ez tax form He was placed in excess leave status by his employer to attend law school. Where can i get a 1040ez tax form He paid all his educational expenses and was not reimbursed. Where can i get a 1040ez tax form After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Where can i get a 1040ez tax form His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Where can i get a 1040ez tax form Travel to obtain education. Where can i get a 1040ez tax form   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Where can i get a 1040ez tax form   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Where can i get a 1040ez tax form Transportation for education. Where can i get a 1040ez tax form   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Where can i get a 1040ez tax form However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Where can i get a 1040ez tax form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Where can i get a 1040ez tax form   If you need more information on educational expenses, see Publication 970. Where can i get a 1040ez tax form Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Where can i get a 1040ez tax form Repayment of $3,000 or less. Where can i get a 1040ez tax form   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Where can i get a 1040ez tax form If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Where can i get a 1040ez tax form Repayment over $3,000. Where can i get a 1040ez tax form   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Where can i get a 1040ez tax form Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Where can i get a 1040ez tax form This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Where can i get a 1040ez tax form For information on other credits, see your tax form instructions. Where can i get a 1040ez tax form First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Where can i get a 1040ez tax form In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Where can i get a 1040ez tax form If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Where can i get a 1040ez tax form If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Where can i get a 1040ez tax form If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Where can i get a 1040ez tax form For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Where can i get a 1040ez tax form Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Where can i get a 1040ez tax form The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Where can i get a 1040ez tax form The child tax credit is not the same as the credit for child and dependent care expenses. Where can i get a 1040ez tax form See Publication 503 for information on the credit for child and dependent care expenses. Where can i get a 1040ez tax form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizen, a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form national, or a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form resident alien. Where can i get a 1040ez tax form If the child was adopted, see Adopted child . Where can i get a 1040ez tax form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Where can i get a 1040ez tax form Exceptions to time lived with you. Where can i get a 1040ez tax form   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Where can i get a 1040ez tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Where can i get a 1040ez tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. Where can i get a 1040ez tax form For details, see Publication 501. Where can i get a 1040ez tax form Qualifying child of more than one person. Where can i get a 1040ez tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. Where can i get a 1040ez tax form For details, see Publication 501. Where can i get a 1040ez tax form Adopted child. Where can i get a 1040ez tax form   An adopted child is always treated as your own child. Where can i get a 1040ez tax form An adopted child includes a child lawfully placed with you for legal adoption. Where can i get a 1040ez tax form   If you are a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form citizen or U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Where can i get a 1040ez tax form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Where can i get a 1040ez tax form Limits on the credit. Where can i get a 1040ez tax form   You must reduce your child tax credit if either (1) or (2), below, applies. Where can i get a 1040ez tax form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Where can i get a 1040ez tax form If the amount is zero, you cannot take this credit because there is no tax to reduce. Where can i get a 1040ez tax form However, you may be able to take the additional child tax credit. Where can i get a 1040ez tax form See Additional Child Tax Credit , later. Where can i get a 1040ez tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Where can i get a 1040ez tax form Married filing jointly — $110,000. Where can i get a 1040ez tax form Single, head of household,  or qualifying widow(er) — $75,000. Where can i get a 1040ez tax form Married filing separately — $55,000. Where can i get a 1040ez tax form Modified AGI. Where can i get a 1040ez tax form   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Where can i get a 1040ez tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. Where can i get a 1040ez tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Where can i get a 1040ez tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Where can i get a 1040ez tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Where can i get a 1040ez tax form   If you do not have any of the above, your modified AGI is the same as your AGI. Where can i get a 1040ez tax form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Where can i get a 1040ez tax form For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Where can i get a 1040ez tax form Also attach Schedule 8812, Child Tax Credit, if required. Where can i get a 1040ez tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Where can i get a 1040ez tax form The additional child tax credit may give you a refund even if you do not owe any tax. Where can i get a 1040ez tax form For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Where can i get a 1040ez tax form Earned Income Credit The earned income credit (EIC) is a cr
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The Where Can I Get A 1040ez Tax Form

Where can i get a 1040ez tax form 8. Where can i get a 1040ez tax form   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Where can i get a 1040ez tax form Half-time student. Where can i get a 1040ez tax form How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Where can i get a 1040ez tax form ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Where can i get a 1040ez tax form Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Where can i get a 1040ez tax form If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Where can i get a 1040ez tax form You cannot deduct either payments or contributions to a QTP. Where can i get a 1040ez tax form For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Where can i get a 1040ez tax form What is the tax benefit of a QTP. Where can i get a 1040ez tax form   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Where can i get a 1040ez tax form See Are Distributions Taxable , later, for more information. Where can i get a 1040ez tax form    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Where can i get a 1040ez tax form See Coordination With American Opportunity and Lifetime Learning Credits, later. Where can i get a 1040ez tax form What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Where can i get a 1040ez tax form QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Where can i get a 1040ez tax form The program must meet certain requirements. Where can i get a 1040ez tax form Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Where can i get a 1040ez tax form Qualified education expenses. Where can i get a 1040ez tax form   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Where can i get a 1040ez tax form As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Where can i get a 1040ez tax form See Half-time student , later. Where can i get a 1040ez tax form The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Where can i get a 1040ez tax form Tuition and fees. Where can i get a 1040ez tax form Books, supplies, and equipment. Where can i get a 1040ez tax form Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Where can i get a 1040ez tax form Expenses for room and board must be incurred by students who are enrolled at least half-time. Where can i get a 1040ez tax form The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Where can i get a 1040ez tax form The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Where can i get a 1040ez tax form The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Where can i get a 1040ez tax form You will need to contact the eligible educational institution for qualified room and board costs. Where can i get a 1040ez tax form    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Where can i get a 1040ez tax form Designated beneficiary. Where can i get a 1040ez tax form   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Where can i get a 1040ez tax form The designated beneficiary can be changed after participation in the QTP begins. Where can i get a 1040ez tax form If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Where can i get a 1040ez tax form Half-time student. Where can i get a 1040ez tax form   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Where can i get a 1040ez tax form Eligible educational institution. Where can i get a 1040ez tax form   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Department of Education. Where can i get a 1040ez tax form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Where can i get a 1040ez tax form The educational institution should be able to tell you if it is an eligible educational institution. Where can i get a 1040ez tax form   Certain educational institutions located outside the United States also participate in the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Department of Education's Federal Student Aid (FSA) programs. Where can i get a 1040ez tax form   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Where can i get a 1040ez tax form There are no income restrictions on the individual contributors. Where can i get a 1040ez tax form You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Where can i get a 1040ez tax form   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Where can i get a 1040ez tax form This is a return of the investment in the plan. Where can i get a 1040ez tax form The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Where can i get a 1040ez tax form Earnings and return of investment. Where can i get a 1040ez tax form    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Where can i get a 1040ez tax form The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Where can i get a 1040ez tax form Form 1099-Q should be sent to you by January 31, 2014. Where can i get a 1040ez tax form Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Where can i get a 1040ez tax form Adjusted qualified education expenses. Where can i get a 1040ez tax form   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Where can i get a 1040ez tax form Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Where can i get a 1040ez tax form Taxable earnings. Where can i get a 1040ez tax form   Use the following steps to figure the taxable part. Where can i get a 1040ez tax form Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Where can i get a 1040ez tax form The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Where can i get a 1040ez tax form Subtract the amount figured in (1) from the total distributed earnings. Where can i get a 1040ez tax form The result is the amount the beneficiary must include in income. Where can i get a 1040ez tax form Report it on Form 1040 or Form 1040NR, line 21. Where can i get a 1040ez tax form Example 1. Where can i get a 1040ez tax form In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Where can i get a 1040ez tax form Over the years they contributed $18,000 to the account. Where can i get a 1040ez tax form The total balance in the account was $27,000 on the date the distribution was made. Where can i get a 1040ez tax form In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Where can i get a 1040ez tax form She paid her college expenses from the following sources. Where can i get a 1040ez tax form   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Where can i get a 1040ez tax form   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Where can i get a 1040ez tax form Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Where can i get a 1040ez tax form Sara figures the taxable part of the distributed earnings as follows. Where can i get a 1040ez tax form   1. Where can i get a 1040ez tax form $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Where can i get a 1040ez tax form $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Where can i get a 1040ez tax form Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Where can i get a 1040ez tax form This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Where can i get a 1040ez tax form Example 2. Where can i get a 1040ez tax form Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Where can i get a 1040ez tax form   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Where can i get a 1040ez tax form   1. Where can i get a 1040ez tax form $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Where can i get a 1040ez tax form $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Where can i get a 1040ez tax form This represents distributed earnings not used for adjusted qualified education expenses. Where can i get a 1040ez tax form Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Where can i get a 1040ez tax form For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Where can i get a 1040ez tax form Example 3. Where can i get a 1040ez tax form Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Where can i get a 1040ez tax form In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Where can i get a 1040ez tax form   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Where can i get a 1040ez tax form Note. Where can i get a 1040ez tax form If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Where can i get a 1040ez tax form Coordination With Tuition and Fees Deduction. Where can i get a 1040ez tax form   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Where can i get a 1040ez tax form Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Where can i get a 1040ez tax form You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Where can i get a 1040ez tax form Your basis is the total amount of contributions to that QTP account. Where can i get a 1040ez tax form You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Where can i get a 1040ez tax form If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Where can i get a 1040ez tax form ) from all such accounts in order to determine your taxable earnings for the year. Where can i get a 1040ez tax form By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Where can i get a 1040ez tax form Example 1. Where can i get a 1040ez tax form In 2013, Taylor received a final distribution of $1,000 from QTP #1. Where can i get a 1040ez tax form His unrecovered basis in that account before the distribution was $3,000. Where can i get a 1040ez tax form If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Where can i get a 1040ez tax form Example 2. Where can i get a 1040ez tax form Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Where can i get a 1040ez tax form His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Where can i get a 1040ez tax form Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Where can i get a 1040ez tax form In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Where can i get a 1040ez tax form   1. Where can i get a 1040ez tax form $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Where can i get a 1040ez tax form $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Where can i get a 1040ez tax form $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Where can i get a 1040ez tax form Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Where can i get a 1040ez tax form Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Where can i get a 1040ez tax form Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Where can i get a 1040ez tax form Exceptions. Where can i get a 1040ez tax form   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Where can i get a 1040ez tax form Made because the designated beneficiary is disabled. Where can i get a 1040ez tax form A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Where can i get a 1040ez tax form A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Where can i get a 1040ez tax form Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Where can i get a 1040ez tax form Made on account of the attendance of the designated beneficiary at a U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form military academy (such as the USNA at Annapolis). Where can i get a 1040ez tax form This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Where can i get a 1040ez tax form S. Where can i get a 1040ez tax form Code) attributable to such attendance. Where can i get a 1040ez tax form Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Where can i get a 1040ez tax form ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Where can i get a 1040ez tax form Figuring the additional tax. Where can i get a 1040ez tax form    Use Part II of Form 5329, to figure any additional tax. Where can i get a 1040ez tax form Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Where can i get a 1040ez tax form Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Where can i get a 1040ez tax form In addition, the designated beneficiary can be changed without transferring accounts. Where can i get a 1040ez tax form Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Where can i get a 1040ez tax form An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Where can i get a 1040ez tax form Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Where can i get a 1040ez tax form These are not taxable distributions. Where can i get a 1040ez tax form Members of the beneficiary's family. Where can i get a 1040ez tax form   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Where can i get a 1040ez tax form Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Where can i get a 1040ez tax form Brother, sister, stepbrother, or stepsister. Where can i get a 1040ez tax form Father or mother or ancestor of either. Where can i get a 1040ez tax form Stepfather or stepmother. Where can i get a 1040ez tax form Son or daughter of a brother or sister. Where can i get a 1040ez tax form Brother or sister of father or mother. Where can i get a 1040ez tax form Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Where can i get a 1040ez tax form The spouse of any individual listed above. Where can i get a 1040ez tax form First cousin. Where can i get a 1040ez tax form Example. Where can i get a 1040ez tax form When Aaron graduated from college last year he had $5,000 left in his QTP. Where can i get a 1040ez tax form He wanted to give this money to his younger brother, who was in junior high school. Where can i get a 1040ez tax form In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Where can i get a 1040ez tax form If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Where can i get a 1040ez tax form Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Where can i get a 1040ez tax form See Members of the beneficiary's family , earlier. Where can i get a 1040ez tax form Example. Where can i get a 1040ez tax form Assume the same situation as in the last example. Where can i get a 1040ez tax form Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. Where can i get a 1040ez tax form Prev  Up  Next   Home   More Online Publications