File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2014 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Arizona 140 Tax Form

File State TaxH&r Block File 2010 TaxesHow Do I Amend My 2012 Tax Return OnlineHow Do I File Back TaxesAmmend A Tax ReturnIrs Electronic Filing2011 Irs Form 10402006 TaxesFree Tax Preparation Software1040ezTaxact 2013 FreeHow Can I File My State Taxes For Free2011 1040 Tax FormsE File IrsWww Irs Gov Efile1040x Instructions1040x Amended Return InstructionsH And R Block Active DutyFiling Late Taxes For 20111040 Es Tax FormsFile Taxes For FreeStudent Tax FormIrs Form 1040ez 20112011 Tax Act OnlineCan You E File A 1040x2012 Taxes1040x Turbotax1040nr E FileAmend Federal Tax Return2011 Tax BookletH&rblock Free FileTax Act 2011 FreePrintable Tax Form 1040xFree Efile Tax Return 2013How To File My State Taxes For FreeAmended Michigan Tax ReturnFile 2012 Taxes Online FreeFile A 1040ez OnlineFree Federal State Tax Filing1040 Tax Form 2010

Arizona 140 Tax Form

Arizona 140 tax form 6. Arizona 140 tax form   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Arizona 140 tax form Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Arizona 140 tax form You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Arizona 140 tax form The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Arizona 140 tax form What is the tax benefit of the tuition and fees deduction. Arizona 140 tax form   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Arizona 140 tax form   This deduction is taken as an adjustment to income. Arizona 140 tax form This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Arizona 140 tax form This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Arizona 140 tax form You can choose the education benefit that will give you the lowest tax. Arizona 140 tax form You may want to compare the tuition and fees deduction to the education credits. Arizona 140 tax form See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Arizona 140 tax form Table 6-1. Arizona 140 tax form Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Arizona 140 tax form Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Arizona 140 tax form Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Arizona 140 tax form You pay qualified education expenses of higher education. Arizona 140 tax form You pay the education expenses for an eligible student. Arizona 140 tax form The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Arizona 140 tax form The term “qualified education expenses” is defined later under Qualified Education Expenses . Arizona 140 tax form “Eligible student” is defined later under Who Is an Eligible Student . Arizona 140 tax form For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Arizona 140 tax form Table 6-1. Arizona 140 tax form Tuition and Fees Deduction at a Glance Do not rely on this table alone. Arizona 140 tax form Refer to the text for complete details. Arizona 140 tax form Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Arizona 140 tax form What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Arizona 140 tax form Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Arizona 140 tax form For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Arizona 140 tax form What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Arizona 140 tax form Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Arizona 140 tax form Your filing status is married filing separately. Arizona 140 tax form Another person can claim an exemption for you as a dependent on his or her tax return. Arizona 140 tax form You cannot take the deduction even if the other person does not actually claim that exemption. Arizona 140 tax form Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Arizona 140 tax form You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Arizona 140 tax form More information on nonresident aliens can be found in Publication 519. Arizona 140 tax form What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Arizona 140 tax form Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Arizona 140 tax form For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Arizona 140 tax form Academic period. Arizona 140 tax form   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Arizona 140 tax form In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Arizona 140 tax form Paid with borrowed funds. Arizona 140 tax form   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Arizona 140 tax form Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Arizona 140 tax form Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Arizona 140 tax form Student withdraws from class(es). Arizona 140 tax form   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Arizona 140 tax form Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Arizona 140 tax form Eligible educational institution. Arizona 140 tax form   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Arizona 140 tax form S. Arizona 140 tax form Department of Education. Arizona 140 tax form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Arizona 140 tax form The educational institution should be able to tell you if it is an eligible educational institution. Arizona 140 tax form   Certain educational institutions located outside the United States also participate in the U. Arizona 140 tax form S. Arizona 140 tax form Department of Education's Federal Student Aid (FSA) programs. Arizona 140 tax form Related expenses. Arizona 140 tax form   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Arizona 140 tax form Prepaid expenses. Arizona 140 tax form   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Arizona 140 tax form See Academic period , earlier. Arizona 140 tax form For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Arizona 140 tax form You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Arizona 140 tax form In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Arizona 140 tax form Example 1. Arizona 140 tax form Jackson is a sophomore in University V's degree program in dentistry. Arizona 140 tax form This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Arizona 140 tax form Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Arizona 140 tax form Example 2. Arizona 140 tax form Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Arizona 140 tax form The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Arizona 140 tax form Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Arizona 140 tax form Donna bought hers at College W's bookstore. Arizona 140 tax form Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Arizona 140 tax form Example 3. Arizona 140 tax form When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Arizona 140 tax form This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Arizona 140 tax form No portion of the fee covers personal expenses. Arizona 140 tax form Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Arizona 140 tax form Therefore, it is a qualified expense. Arizona 140 tax form No Double Benefit Allowed You cannot do any of the following. Arizona 140 tax form Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Arizona 140 tax form Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Arizona 140 tax form Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Arizona 140 tax form For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Arizona 140 tax form See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Arizona 140 tax form Deduct qualified education expenses that have been paid with tax-free interest on U. Arizona 140 tax form S. Arizona 140 tax form savings bonds (Form 8815). Arizona 140 tax form See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Arizona 140 tax form Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Arizona 140 tax form See the following section on Adjustments to Qualified Education Expenses. Arizona 140 tax form Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Arizona 140 tax form The result is the amount of adjusted qualified education expenses for each student. Arizona 140 tax form You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Arizona 140 tax form Tax-free educational assistance. Arizona 140 tax form   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Arizona 140 tax form See Academic period , earlier. Arizona 140 tax form   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Arizona 140 tax form This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Arizona 140 tax form   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Arizona 140 tax form If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Arizona 140 tax form   This tax-free education 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), 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 ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Arizona 140 tax form Generally, any scholarship or fellowship is treated as tax free. Arizona 140 tax form However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Arizona 140 tax form The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Arizona 140 tax form The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Arizona 140 tax form You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Arizona 140 tax form For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Arizona 140 tax form Refunds. Arizona 140 tax form   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Arizona 140 tax form Some tax-free educational assistance received after 2013 may be treated as a refund. Arizona 140 tax form See Tax-free educational assistance , earlier. Arizona 140 tax form Refunds received in 2013. Arizona 140 tax form   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Arizona 140 tax form Refunds received after 2013 but before your income tax return is filed. Arizona 140 tax form   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Arizona 140 tax form Refunds received after 2013 and after your income tax return is filed. Arizona 140 tax form   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Arizona 140 tax form See Credit recapture , later. Arizona 140 tax form Coordination with Coverdell education savings accounts and qualified tuition programs. Arizona 140 tax form   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Arizona 140 tax form For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Arizona 140 tax form Credit recapture. Arizona 140 tax form    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Arizona 140 tax form You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Arizona 140 tax form You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Arizona 140 tax form Include that amount as an additional tax for the year the refund or tax-free assistance was received. Arizona 140 tax form Example. Arizona 140 tax form   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Arizona 140 tax form You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Arizona 140 tax form The reduction reduced your taxable income by $3,500. Arizona 140 tax form Also, you claimed no tax credits in 2013. Arizona 140 tax form Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Arizona 140 tax form Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Arizona 140 tax form The refigured tuition and fees deduction is $1,500. Arizona 140 tax form Do not file an amended 2013 tax return to account for this adjustment. Arizona 140 tax form Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Arizona 140 tax form You cannot file Form 1040A for 2014. Arizona 140 tax form Amounts that do not reduce qualified education expenses. Arizona 140 tax form   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Arizona 140 tax form   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Arizona 140 tax form The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Arizona 140 tax form The use of the money is not restricted. Arizona 140 tax form Example 1. Arizona 140 tax form In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Arizona 140 tax form The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Arizona 140 tax form To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Arizona 140 tax form The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Arizona 140 tax form University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Arizona 140 tax form Jackie does not report any portion of the scholarship as income on her tax return. Arizona 140 tax form In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Arizona 140 tax form The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Arizona 140 tax form Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Arizona 140 tax form Example 2. Arizona 140 tax form The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Arizona 140 tax form Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Arizona 140 tax form Jackie is treated as having paid $3,000 in qualified education expenses. Arizona 140 tax form Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Arizona 140 tax form This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Arizona 140 tax form Sports, games, hobbies, and noncredit courses. Arizona 140 tax form   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Arizona 140 tax form However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Arizona 140 tax form Comprehensive or bundled fees. Arizona 140 tax form   Some eligible educational institutions combine all of their fees for an academic period into one amount. Arizona 140 tax form If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Arizona 140 tax form The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Arizona 140 tax form See Figuring the Deduction , later, for more information about Form 1098-T. Arizona 140 tax form Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Arizona 140 tax form Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Arizona 140 tax form For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Arizona 140 tax form You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Arizona 140 tax form IF your dependent is an eligible student and you. Arizona 140 tax form . Arizona 140 tax form . Arizona 140 tax form AND. Arizona 140 tax form . Arizona 140 tax form . Arizona 140 tax form THEN. Arizona 140 tax form . Arizona 140 tax form . Arizona 140 tax form claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Arizona 140 tax form Your dependent cannot take a deduction. Arizona 140 tax form claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Arizona 140 tax form do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Arizona 140 tax form do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Arizona 140 tax form Expenses paid by dependent. Arizona 140 tax form   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Arizona 140 tax form Neither you nor your dependent can deduct the expenses. Arizona 140 tax form For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Arizona 140 tax form This rule applies even if you do not claim an exemption for your dependent on your tax return. Arizona 140 tax form Expenses paid by you. Arizona 140 tax form   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Arizona 140 tax form Expenses paid under divorce decree. Arizona 140 tax form   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Arizona 140 tax form Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Arizona 140 tax form Expenses paid by others. Arizona 140 tax form   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Arizona 140 tax form In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Arizona 140 tax form If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Arizona 140 tax form If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Arizona 140 tax form If the student is your dependent, no one can deduct the payments. Arizona 140 tax form Example. Arizona 140 tax form In 2013, Ms. Arizona 140 tax form Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Arizona 140 tax form For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Arizona 140 tax form If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Arizona 140 tax form If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Arizona 140 tax form Baker's payment. Arizona 140 tax form Tuition reduction. Arizona 140 tax form   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Arizona 140 tax form If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Arizona 140 tax form For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Arizona 140 tax form Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Arizona 140 tax form See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Arizona 140 tax form Form 1098-T. Arizona 140 tax form   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Arizona 140 tax form Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Arizona 140 tax form An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Arizona 140 tax form However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Arizona 140 tax form When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Arizona 140 tax form   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Arizona 140 tax form    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Arizona 140 tax form Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Arizona 140 tax form If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Arizona 140 tax form No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Arizona 140 tax form Modified adjusted gross income (MAGI). Arizona 140 tax form   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Arizona 140 tax form However, as discussed below, there may be other modifications. Arizona 140 tax form MAGI when using Form 1040A. Arizona 140 tax form   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Arizona 140 tax form MAGI when using Form 1040. Arizona 140 tax form   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Arizona 140 tax form   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Arizona 140 tax form   You can use Worksheet 6-1. Arizona 140 tax form MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Arizona 140 tax form Table 6-2. Arizona 140 tax form Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Arizona 140 tax form . Arizona 140 tax form . Arizona 140 tax form AND your MAGI is. Arizona 140 tax form . Arizona 140 tax form . Arizona 140 tax form THEN your maximum tuition and fees deduction is. Arizona 140 tax form . Arizona 140 tax form . Arizona 140 tax form single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Arizona 140 tax form more than $65,000  but not more than $80,000 $2,000. Arizona 140 tax form more than $80,000 $0. Arizona 140 tax form married filing joint return not more than $130,000 $4,000. Arizona 140 tax form more than $130,000 but not more than $160,000 $2,000. Arizona 140 tax form more than $160,000 $0. Arizona 140 tax form Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Arizona 140 tax form Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Arizona 140 tax form A filled-in Form 8917 is shown at the end of this chapter. Arizona 140 tax form Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Arizona 140 tax form This is the first year of his postsecondary education. Arizona 140 tax form During 2013, he paid $3,600 for his qualified 2013 tuition expense. Arizona 140 tax form Both he and the college meet all of the requirements for the tuition and fees deduction. Arizona 140 tax form Tim's total income (Form 1040, line 22) and MAGI are $26,000. Arizona 140 tax form He figures his deduction of $3,600 as shown on Form 8917, later. Arizona 140 tax form Worksheet 6-1. Arizona 140 tax form MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Arizona 140 tax form Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Arizona 140 tax form 1. Arizona 140 tax form Enter the amount from Form 1040, line 22   1. Arizona 140 tax form         2. Arizona 140 tax form Enter the total from Form 1040, lines 23 through 33   2. Arizona 140 tax form               3. Arizona 140 tax form Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Arizona 140 tax form               4. Arizona 140 tax form Add lines 2 and 3   4. Arizona 140 tax form         5. Arizona 140 tax form Subtract line 4 from line 1   5. Arizona 140 tax form         6. Arizona 140 tax form Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Arizona 140 tax form         7. Arizona 140 tax form Enter your foreign housing deduction (Form 2555, line 50)   7. Arizona 140 tax form         8. Arizona 140 tax form Enter the amount of income from Puerto Rico you are excluding   8. Arizona 140 tax form         9. Arizona 140 tax form Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Arizona 140 tax form         10. Arizona 140 tax form Add lines 5 through 9. Arizona 140 tax form This is your modified adjusted gross income   10. Arizona 140 tax form     Note. Arizona 140 tax form If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Arizona 140 tax form       This image is too large to be displayed in the current screen. Arizona 140 tax form Please click the link to view the image. Arizona 140 tax form Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
Español

Medicare and Medicaid

Learn more about Medicare, Medicaid, and prescription drug coverage.

The Arizona 140 Tax Form

Arizona 140 tax form Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Arizona 140 tax form Anexos C, Empleado estatutario. Arizona 140 tax form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Arizona 140 tax form C-EZ, Empleado estatutario. Arizona 140 tax form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Arizona 140 tax form EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Arizona 140 tax form , Anexo EIC SE, Miembro del clero. Arizona 140 tax form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Arizona 140 tax form Anualidades, Cálculo del ingreso del trabajo. Arizona 140 tax form Asignación básica para el sustento (BAS), Paga militar no tributable. Arizona 140 tax form Asignación básica para la vivienda (BAH), Paga militar no tributable. Arizona 140 tax form Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Arizona 140 tax form Bienes gananciales, Bienes gananciales. Arizona 140 tax form , Bienes gananciales. Arizona 140 tax form C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Arizona 140 tax form Clero, Miembro del clero. Arizona 140 tax form Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Arizona 140 tax form D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Arizona 140 tax form E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Arizona 140 tax form Empleado estatutario, Empleado estatutario. Arizona 140 tax form , Empleados estatutarios. Arizona 140 tax form Escuela, Definición de escuela. Arizona 140 tax form Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Arizona 140 tax form , Estados Unidos. Arizona 140 tax form Estudiante, Definición de estudiante. Arizona 140 tax form Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Arizona 140 tax form , Si no tiene un número de Seguro Social (SSN). Arizona 140 tax form , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Arizona 140 tax form , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Arizona 140 tax form , Si no tiene un número de Seguro Social (SSN). Arizona 140 tax form , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Arizona 140 tax form , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Arizona 140 tax form , Si no tiene un número de Seguro Social (SSN). Arizona 140 tax form , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Arizona 140 tax form 1040X, Si no tiene un número de Seguro Social (SSN). Arizona 140 tax form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Arizona 140 tax form 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Arizona 140 tax form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Arizona 140 tax form 4868(SP), Si no tiene un número de Seguro Social (SSN). Arizona 140 tax form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Arizona 140 tax form 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Arizona 140 tax form 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Arizona 140 tax form , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Arizona 140 tax form , Paga militar no tributable. Arizona 140 tax form , Servicio activo prolongado. Arizona 140 tax form H Hijo Hijo adoptivo, Hijo adoptivo. Arizona 140 tax form Hijo casado, Hijo casado. Arizona 140 tax form Hijo de crianza, Hijo de crianza. Arizona 140 tax form Hijo secuestrado, Hijo secuestrado. Arizona 140 tax form Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Arizona 140 tax form Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Arizona 140 tax form Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Arizona 140 tax form Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Arizona 140 tax form Estados Unidos, Estados Unidos. Arizona 140 tax form Militar, Personal militar destacado fuera de los Estados Unidos. Arizona 140 tax form , Personal militar destacado fuera de los Estados Unidos. Arizona 140 tax form Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Arizona 140 tax form Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Arizona 140 tax form Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Arizona 140 tax form , Ingresos netos del trabajo por cuenta propia de $400 o más. Arizona 140 tax form Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Arizona 140 tax form Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Arizona 140 tax form , Personal militar destacado fuera de los Estados Unidos. Arizona 140 tax form Paga no tributable, Paga militar no tributable. Arizona 140 tax form Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Arizona 140 tax form , Paga no tributable por combate. Arizona 140 tax form Paga por combate, Opción de incluir la paga no tributable por combate. Arizona 140 tax form , Paga militar no tributable. Arizona 140 tax form Ministro, Vivienda de un ministro de una orden religiosa. Arizona 140 tax form N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Arizona 140 tax form Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Arizona 140 tax form , Hijo casado. Arizona 140 tax form Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Arizona 140 tax form P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Arizona 140 tax form Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Arizona 140 tax form Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Arizona 140 tax form Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. Arizona 140 tax form Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Arizona 140 tax form Propinas, sueldos y salarios, Salarios, sueldos y propinas. Arizona 140 tax form Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. Arizona 140 tax form , Cálculo del ingreso del trabajo. Arizona 140 tax form Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. Arizona 140 tax form , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Arizona 140 tax form Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Arizona 140 tax form S Salarios, sueldos y propinas, Salarios, sueldos y propinas. Arizona 140 tax form Secuestro, hijo, Hijo secuestrado. Arizona 140 tax form Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Arizona 140 tax form Servicio activo prolongado, Servicio activo prolongado. Arizona 140 tax form Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Arizona 140 tax form Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Arizona 140 tax form Sin Hogar, albergues para personas, Albergues para personas sin hogar. Arizona 140 tax form T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Arizona 140 tax form V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications