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 - 2018 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

2010 Form 1040

Amended 2011 Tax Return1040ez Tax FormTax Form 1040xHow To File Unemployment TaxesH And R Block Taxes FreeFree 2010 Tax SoftwareFiling Your State Taxes FreeBacktaxes2012 Income TaxIrs Free File Tax ReturnFree 1040ez 2014How Can I Amend My Tax ReturnE File Amended ReturnStudent Tax Form2012 Income TaxesHow To Fill Out Amended Tax ReturnNj 1040nr 2011Form 1040ez InstructionsTaxslayer Com2012 Ez Tax FormIrs Tax Forms 1040ezFile State Tax Return FreeEfile TaxesHow To Fill Out 1040xState Tax1040ez Tax Form BookletHow To Amend A Tax ReturnPrintable 1040ez Tax FormIrs Free Tax Preparation OnlineIrs Efile Form 4868How To File An Amended Tax Return For 2012H&r Block Tax OnlinePrintable 1040ez Federal Tax FormFilling Out A 1040ezFile 2006 Taxes FreeFree State Tax ReturnsFree Filing State Taxes OnlineNeed To Amend 2012 Tax ReturnIrsTax Planning Us 1040x

2010 Form 1040

2010 form 1040 Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. 2010 form 1040 501(c)(3) organizations, Section 501(c)(3) organization. 2010 form 1040 A Abandonments, Abandonments Canceled debt, Canceled debt. 2010 form 1040 Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. 2010 form 1040 Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. 2010 form 1040 D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. 2010 form 1040 Main home, Main home. 2010 form 1040 Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. 2010 form 1040 Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. 2010 form 1040 , Forms 1099-A and 1099-C. 2010 form 1040 1099-C, Forms 1099-A and 1099-C. 2010 form 1040 , Forms 1099-A and 1099-C. 2010 form 1040 Free tax services, Free help with your tax return. 2010 form 1040 G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. 2010 form 1040 Excluded principal residence indebtedness, Exclusion limit. 2010 form 1040 Qualified real property business indebtedness, Exclusion limit. 2010 form 1040 Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. 2010 form 1040 Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. 2010 form 1040 T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP301 Notice

We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.


What you need to do

  • If you created a User ID and Password
    • Your User ID and password are required each time you access one of our online services.
    • Keep your registration profile data current. We will send you a confirmation email each time you update your profile.
  • If you accessed IRS Online Services as a GUEST USER
    • You must enter the requested information every time you access online services.
  • If you received an activation code with the notice, go to www.irs.gov/onlineservices, sign in and enter your activation code to complete your online registration.
    • Your activation code will expire 30 days after the date noted on your CP301 Notice.

Answers to Common Questions

Q. What is an activation code and what if I didn’t get my activation code in the notice?

A. Activation code is an 8 digit code required to activate your account to access certain online services. Not all online service access requires activation code. If activation code is not present in your notice, you can continue to use the service with your userid and password.

Q. What happens if my activation code sent in the notice does not work?

A. You can go to online services, use your userid and password to request for a new activation code. Please allow for 30 days for the activation code to arrive before you request a new activation code.

Q. I forgot my userid and password that I created online, can I use the system?

A. You can go to online services website and retrieve your userid and password.

Q. How long is my online service account valid?

A. Your online service account is valid as long as you are an active user. IRS periodically request users to provide information to revalidate.

Q. Can I use the same user id and password that I created on the online services web site for all IRS services?

A. The same user id and password can be used to access all services that currently offered by IRS Online Service.

Page Last Reviewed or Updated: 14-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2010 Form 1040

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