Students | Internal Revenue Service

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action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-search-api-autocomplete js-form-type-search-api-autocomplete form-item-search js-form-item-search"> <label for="search-main-mobile" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <a href="/your-account" data-drupal-link-system-path="node/126776">Sign in</a> </div> </li> <li> <button type="button" id="pup-mobile-navbar-menuBtn" class="btn btn-link pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Menu </button> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Main navigation</h2> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/filing" aria-controls="accessible-megamenu-file-submenu" aria-expanded="false" aria-label="File menu has additional options. Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where’s My Refund?</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct deposit</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/17175">Where’s My Amended Return?</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Income Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Income Tax Return </span> </li> <li><a href="/instructions/i1040gi" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3" data-drupal-link-system-path="node/100166">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Wage and Tax Statement" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Wage and Tax Statement </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amended Individual Income Tax Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amended Individual Income Tax Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/tax-professionals/office-of-professional-responsibility-and-circular-230" title="Regulations Governing Practice before the IRS" id="accessible-megamenu-forms-instructions-submenu-14" data-drupal-link-system-path="node/125016">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Regulations Governing Practice before the IRS </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-search-api-autocomplete js-form-type-search-api-autocomplete form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> <li class="last"> <a href="/your-account" data-drupal-link-system-path="node/126776">Sign in</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/file-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/your-account">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where’s My Refund?</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct deposit</a></li><li><a href="/filing/wheres-my-amended-return">Where’s My Amended Return?</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Credits & Deductions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/credits-and-deductions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR...</span></li><li><a href="/credits-and-deductions-for-individuals" title="For you and your family">Individuals</a></li><li><a href="/credits-deductions/businesses" title="Standard mileage and other information">Businesses & Self-Employed</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Credit (EITC)</a></li><li><a href="/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a></li><li><a href="/credits-deductions/clean-vehicle-and-energy-credits">Clean Energy and Vehicle Credits</a></li><li><a href="/help/ita/how-much-is-my-standard-deduction">Standard Deduction</a></li><li><a href="/retirement-plans">Retirement Plans</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Forms & Instructions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/forms-instructions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">POPULAR FORMS & INSTRUCTIONS</span></li><li><a href="/forms-pubs/about-form-1040" title="Individual Income Tax Return">Form 1040</a></li><li><a href="/instructions/i1040gi" title="Instructions for Form 1040 ">Form 1040 Instructions</a></li><li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification">Form W-9</a></li><li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return">Form 4506-T</a></li><li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate">Form W-4</a></li><li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return">Form 941</a></li><li><a href="/forms-pubs/about-form-w-2" title="Wage and Tax Statement">Form W-2</a></li><li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request">Form 9465</a></li><li><span class="mega-menu-column-header">POPULAR FOR TAX PROS</span></li><li><a href="/forms-pubs/about-form-1040x" title="Amended Individual Income Tax Return">Form 1040-X</a></li><li><a href="/forms-pubs/about-form-2848" title="Power of Attorney">Form 2848</a></li><li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN">Form W-7</a></li><li><a href="/tax-professionals/office-of-professional-responsibility-and-circular-230" title="Regulations Governing Practice before the IRS">Circular 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">Main navigation</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/filing" class="top-level-nav-item">File</a> </li> <li> <a href="/payments" class="top-level-nav-item">Pay</a> </li> <li> <a href="/refunds" class="top-level-nav-item">Refunds</a> </li> <li> <a href="/credits-and-deductions" class="top-level-nav-item">Credits & Deductions</a> </li> <li> <a href="/forms-instructions" class="top-level-nav-item">Forms & Instructions</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li class="last"> <a href="/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=en xml:lang=en ><a href="/" lang=en xml:lang=en >Home</a></li><li lang=en xml:lang=en ><a href="/filing" lang=en xml:lang=en >File</a></li><li lang=en xml:lang=en ><a href="/individual-tax-filing" lang=en xml:lang=en >Individuals</a></li><li class="active"> Students </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Tax information for students</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/19531" class="en is-active" aria-current="page"><a href="/individuals/students" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/19531" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19531" class="es"><a href="/es/individuals/students" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/19531">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19531" class="zh-hans"><a href="/zh-hans/individuals/students" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19531">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19531" class="zh-hant"><a href="/zh-hant/individuals/students" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19531">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19531" class="ko"><a href="/ko/individuals/students" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/19531">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/19531" class="ru"><a href="/ru/individuals/students" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/19531">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19531" class="vi"><a href="/vi/individuals/students" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/19531">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19531" class="ht"><a href="/ht/individuals/students" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/19531">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In File <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/individual-tax-filing" title="Individuals" id="term-18191" rel="parent" lang="en" xml:lang="en" hreflang="en">Individuals</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/individuals/check-if-you-need-to-file-a-tax-return" title="Who should file" id="term-28941" rel="child" lang="en" xml:lang="en" hreflang="en">Who should file</a> </li> <li class="level-3" data-indent-level="3"> <a href="/how-to-file-your-taxes-step-by-step" title="Steps to file your taxes" id="term-29901" rel="child" lang="en" xml:lang="en" hreflang="en">Steps to file your taxes</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/individuals/how-to-file" title="File your tax return" id="term-18216" rel="child" lang="en" xml:lang="en" hreflang="en">File your tax return</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/get-an-extension-to-file-your-tax-return" title="Get an extension" id="term-18276" rel="child" lang="en" xml:lang="en" hreflang="en">Get an extension</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/file-an-amended-return" title="Amend return" id="term-29536" rel="child" lang="en" xml:lang="en" hreflang="en">Amend return</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/individuals/update-my-information" title="Your information" id="term-18196" rel="child" lang="en" xml:lang="en" hreflang="en">Your information</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/managing-your-taxes-after-a-life-event" title="Life events" id="term-29286" rel="child" lang="en" xml:lang="en" hreflang="en">Life events</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/individuals/students" title="Students" id="term-25096" rel="parent" lang="en" xml:lang="en" hreflang="en">Students</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/employees" title="Employees" id="term-25141" rel="child" lang="en" xml:lang="en" hreflang="en">Employees</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/parents" title="Parents" id="term-25146" rel="child" lang="en" xml:lang="en" hreflang="en">Parents</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/military" title="Military" id="term-25101" rel="child" lang="en" xml:lang="en" hreflang="en">Military</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/seniors-retirees" title="Seniors and retirees" id="term-25151" rel="child" lang="en" xml:lang="en" hreflang="en">Seniors and retirees</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="child" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> </li> <li class="level-2" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="child" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tin/taxpayer-identification-numbers-tin" title="Taxpayer identification numbers (TIN)" id="term-29881" rel="child" lang="en" xml:lang="en" hreflang="en">Taxpayer identification numbers (TIN)</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"></div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-second-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Students have special tax situations and benefits. Understand how that affects you and your taxes.</p> <p>Get general information about how to file and pay taxes, including many free services, by visiting <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="57ae3adb-8d86-47ee-a635-bb3e799a6051" href="/how-to-file-your-taxes-step-by-step" title="How to file your taxes: Step by step">How to file your taxes: step by step</a>.</p> <p>If you're filing a tax return, you may need to include scholarships and grants as taxable income. Tax benefits for higher education, such as loan interest deductions, credits and tuition programs, may help lower the tax you owe.</p> <div class="accordion-list" data-fix-id="accordion1703787521652_922848"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1703787521652_922848" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1703787521657_316211" id="Collapsible1703787521657_316211"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1703787521657_316211" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1703787521657_316211" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1703787521657_316211" role="button">Filing</a></h4> </div> <div aria-labelledby="headingCollapsible1703787521657_316211" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1703787521657_316211" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>You may need to file a tax return depending on your gross income and whether your parents can claim you as a dependent. Find out if you need to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37bb2d05-28a2-42ef-a48a-c3d152067416" href="/help/ita/do-i-need-to-file-a-tax-return" title="Do I need to file a tax return?">file a tax return</a> and if you <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="931bb06d-ad49-42fc-acfb-85cf4109fab8" href="/help/ita/whom-may-i-claim-as-a-dependent" title="Whom may I claim as a dependent?">can be claimed as a dependent</a>.</p> <p>Keep in mind that scholarships and grants are typically tax free, but there may be situations where you have to include them in taxable income.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7f8bce1c-4616-4fbc-b913-428f1d49429b" href="/taxtopics/tc421" title="Topic no. 421, Scholarships, fellowship grants, and other grants">Find whether your scholarship or grant is tax-free</a></li> <li>Find out if you need to include your scholarship, fellowship or education grant as income on your tax return with the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="793be84a-2ae2-4c16-a620-a32901458e48" href="/help/ita/do-i-include-my-scholarship-fellowship-or-education-grant-as-income-on-my-tax-return" title="Do I include my scholarship, fellowship, or education grant as income on my tax return?">Interactive Tax Assistant</a></li> </ul> <p>You may be able to get a refund even if you aren’t required to file. For example, you may qualify for a refund if you worked a part-time or full-time job for the year and your Form W-2 shows federal and state withholding.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="546ade9e-88e6-4c6d-8937-be0ca91b231b" href="/individuals/your-first-job" title="Your first job">Your first job</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="039e779d-541d-4cc3-b1e5-d4ca5db6357b" href="/businesses/gig-economy-tax-center" title="Gig economy tax center">How to report gig income</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5dd3a9e4-6607-4aed-9b9e-1b07bc68ae99" href="/help/ita/are-my-wages-exempt-from-federal-income-tax-withholding" title="Are my wages exempt from federal income tax withholding?">Are my wages exempt from federal income tax withholding?</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f31a905b-c61f-489e-a5df-fc1353484fc0" href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" title="Get your refund faster: Tell IRS to direct deposit your refund to one, two, or three accounts">What to do if you don't have a bank account for tax refund direct deposit</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1703787521657_305363" id="Collapsible1703787521657_305363"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1703787521657_305363" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1703787521657_305363" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1703787521657_305363" role="button"><span>Tax benefits for higher education</span></a></h4> </div> <div aria-labelledby="headingCollapsible1703787521657_305363" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1703787521657_305363" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>If you have student loans or pay education costs for yourself, you may be eligible to claim education deductions and credits on your tax return, such as loan interest deductions, qualified tuition programs (529 plans) and Coverdell Education Savings Accounts.</p> <p>For more information, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af0b4c5c-764b-446e-a3fe-c4481783e059" href="/newsroom/tax-benefits-for-education-information-center" title="Tax benefits for education: Information center">tax benefits for education</a>.</p> <p>Students who are dependents on their parents' tax returns aren’t generally eligible to claim education credits. In this case, the student’s parents may be eligible to claim the education deductions and credits.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1717096191548_381771" id="Collapsible1717096191548_381771"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1717096191548_381771" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1717096191548_381771" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1717096191548_381771" role="button"><span>Tax information for federal student aid applications</span></a></h4> </div> <div aria-labelledby="headingCollapsible1717096191548_381771" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1717096191548_381771" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>IRS partnered with the Department of Education (ED) to simplify the online process to apply for Free Application for Federal Student Aid (FAFSA) and Income Driven Repayment (IDR) plans by providing limited tax information necessary to verify income for these programs directly to ED. The automated process will happen in real-time. ED will release tax data to the college or career school's financial aid office listed by the student on the application.</p> <p>For more information, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9bfa2185-a393-48a4-986f-e70bdbf5cfd3" href="/individuals/tax-information-for-federal-student-aid-applications" title="Tax information for federal student aid applications">Tax information for federal student aid applications</a>.</p> </div> </div> </div> </div> <p> </p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"><section data-block-plugin-id="block_content:4a266930-061b-4297-9f52-90a860ed4ba9" class="block block-block-content block-block-content4a266930-061b-4297-9f52-90a860ed4ba9 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>International students</h2> <ul> <li><a data-entity-substitution="canonical" 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