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Can You File A 1040x Online

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Can You File A 1040x Online

Can you file a 1040x online 6. Can you file a 1040x online   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Can you file a 1040x online 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). Can you file a 1040x online 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. Can you file a 1040x online The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Can you file a 1040x online What is the tax benefit of the tuition and fees deduction. Can you file a 1040x online   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Can you file a 1040x online   This deduction is taken as an adjustment to income. Can you file a 1040x online This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Can you file a 1040x online This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Can you file a 1040x online You can choose the education benefit that will give you the lowest tax. Can you file a 1040x online You may want to compare the tuition and fees deduction to the education credits. Can you file a 1040x online See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Can you file a 1040x online Table 6-1. Can you file a 1040x online Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Can you file a 1040x online Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Can you file a 1040x online Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Can you file a 1040x online You pay qualified education expenses of higher education. Can you file a 1040x online You pay the education expenses for an eligible student. Can you file a 1040x online The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Can you file a 1040x online The term “qualified education expenses” is defined later under Qualified Education Expenses . Can you file a 1040x online “Eligible student” is defined later under Who Is an Eligible Student . Can you file a 1040x online For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Can you file a 1040x online Table 6-1. Can you file a 1040x online Tuition and Fees Deduction at a Glance Do not rely on this table alone. Can you file a 1040x online Refer to the text for complete details. Can you file a 1040x online Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Can you file a 1040x online 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). Can you file a 1040x online Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Can you file a 1040x online Your filing status is married filing separately. Can you file a 1040x online Another person can claim an exemption for you as a dependent on his or her tax return. Can you file a 1040x online You cannot take the deduction even if the other person does not actually claim that exemption. Can you file a 1040x online Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Can you file a 1040x online 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. Can you file a 1040x online More information on nonresident aliens can be found in Publication 519. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online Academic period. Can you file a 1040x online   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. Can you file a 1040x online 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. Can you file a 1040x online Paid with borrowed funds. Can you file a 1040x online   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Can you file a 1040x online 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. Can you file a 1040x online Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Can you file a 1040x online Student withdraws from class(es). Can you file a 1040x online   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Can you file a 1040x online 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. Can you file a 1040x online Eligible educational institution. Can you file a 1040x online   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. Can you file a 1040x online S. Can you file a 1040x online Department of Education. Can you file a 1040x online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can you file a 1040x online The educational institution should be able to tell you if it is an eligible educational institution. Can you file a 1040x online   Certain educational institutions located outside the United States also participate in the U. Can you file a 1040x online S. Can you file a 1040x online Department of Education's Federal Student Aid (FSA) programs. Can you file a 1040x online Related expenses. Can you file a 1040x online   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. Can you file a 1040x online Prepaid expenses. Can you file a 1040x online   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. Can you file a 1040x online See Academic period , earlier. Can you file a 1040x online 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). Can you file a 1040x online 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). Can you file a 1040x online In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Can you file a 1040x online Example 1. Can you file a 1040x online Jackson is a sophomore in University V's degree program in dentistry. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online Example 2. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Can you file a 1040x online Donna bought hers at College W's bookstore. Can you file a 1040x online 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. Can you file a 1040x online Example 3. Can you file a 1040x online When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Can you file a 1040x online 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. Can you file a 1040x online No portion of the fee covers personal expenses. Can you file a 1040x online Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Can you file a 1040x online Therefore, it is a qualified expense. Can you file a 1040x online No Double Benefit Allowed You cannot do any of the following. Can you file a 1040x online Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Can you file a 1040x online 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. Can you file a 1040x online 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). Can you file a 1040x online 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. Can you file a 1040x online See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Can you file a 1040x online Deduct qualified education expenses that have been paid with tax-free interest on U. Can you file a 1040x online S. Can you file a 1040x online savings bonds (Form 8815). Can you file a 1040x online See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Can you file a 1040x online Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Can you file a 1040x online See the following section on Adjustments to Qualified Education Expenses. Can you file a 1040x online 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. Can you file a 1040x online The result is the amount of adjusted qualified education expenses for each student. Can you file a 1040x online You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Can you file a 1040x online Tax-free educational assistance. Can you file a 1040x online   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. Can you file a 1040x online See Academic period , earlier. Can you file a 1040x online   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Can you file a 1040x online 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). Can you file a 1040x online   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. Can you file a 1040x online 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. Can you file a 1040x online   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. Can you file a 1040x online Generally, any scholarship or fellowship is treated as tax free. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Can you file a 1040x online Refunds. Can you file a 1040x online   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. Can you file a 1040x online Some tax-free educational assistance received after 2013 may be treated as a refund. Can you file a 1040x online See Tax-free educational assistance , earlier. Can you file a 1040x online Refunds received in 2013. Can you file a 1040x online   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. Can you file a 1040x online Refunds received after 2013 but before your income tax return is filed. Can you file a 1040x online   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. Can you file a 1040x online Refunds received after 2013 and after your income tax return is filed. Can you file a 1040x online   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. Can you file a 1040x online See Credit recapture , later. Can you file a 1040x online Coordination with Coverdell education savings accounts and qualified tuition programs. Can you file a 1040x online   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). Can you file a 1040x online 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. Can you file a 1040x online Credit recapture. Can you file a 1040x online    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. Can you file a 1040x online 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. Can you file a 1040x online 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). Can you file a 1040x online Include that amount as an additional tax for the year the refund or tax-free assistance was received. Can you file a 1040x online Example. Can you file a 1040x online   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Can you file a 1040x online You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Can you file a 1040x online The reduction reduced your taxable income by $3,500. Can you file a 1040x online Also, you claimed no tax credits in 2013. Can you file a 1040x online Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Can you file a 1040x online Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Can you file a 1040x online The refigured tuition and fees deduction is $1,500. Can you file a 1040x online Do not file an amended 2013 tax return to account for this adjustment. Can you file a 1040x online 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. Can you file a 1040x online You cannot file Form 1040A for 2014. Can you file a 1040x online Amounts that do not reduce qualified education expenses. Can you file a 1040x online   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. Can you file a 1040x online   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. Can you file a 1040x online 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. Can you file a 1040x online The use of the money is not restricted. Can you file a 1040x online Example 1. Can you file a 1040x online In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Can you file a 1040x online The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Can you file a 1040x online To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Can you file a 1040x online The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Can you file a 1040x online 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. Can you file a 1040x online Jackie does not report any portion of the scholarship as income on her tax return. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Can you file a 1040x online Example 2. Can you file a 1040x online The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Can you file a 1040x online Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Can you file a 1040x online Jackie is treated as having paid $3,000 in qualified education expenses. Can you file a 1040x online 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. Can you file a 1040x online This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Can you file a 1040x online Sports, games, hobbies, and noncredit courses. Can you file a 1040x online   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. Can you file a 1040x online However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Can you file a 1040x online Comprehensive or bundled fees. Can you file a 1040x online   Some eligible educational institutions combine all of their fees for an academic period into one amount. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online See Figuring the Deduction , later, for more information about Form 1098-T. Can you file a 1040x online 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). Can you file a 1040x online 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. Can you file a 1040x online For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Can you file a 1040x online You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Can you file a 1040x online IF your dependent is an eligible student and you. Can you file a 1040x online . Can you file a 1040x online . Can you file a 1040x online AND. Can you file a 1040x online . Can you file a 1040x online . Can you file a 1040x online THEN. Can you file a 1040x online . Can you file a 1040x online . Can you file a 1040x online 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. Can you file a 1040x online Your dependent cannot take a deduction. Can you file a 1040x online claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Can you file a 1040x online do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Can you file a 1040x online do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Can you file a 1040x online Expenses paid by dependent. Can you file a 1040x online   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Can you file a 1040x online Neither you nor your dependent can deduct the expenses. Can you file a 1040x online 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. Can you file a 1040x online This rule applies even if you do not claim an exemption for your dependent on your tax return. Can you file a 1040x online Expenses paid by you. Can you file a 1040x online   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. Can you file a 1040x online Expenses paid under divorce decree. Can you file a 1040x online   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. Can you file a 1040x online 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. Can you file a 1040x online Expenses paid by others. Can you file a 1040x online   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. Can you file a 1040x online In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Can you file a 1040x online 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. Can you file a 1040x online If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Can you file a 1040x online If the student is your dependent, no one can deduct the payments. Can you file a 1040x online Example. Can you file a 1040x online In 2013, Ms. Can you file a 1040x online Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Can you file a 1040x online Baker's payment. Can you file a 1040x online Tuition reduction. Can you file a 1040x online   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. Can you file a 1040x online 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. Can you file a 1040x online For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Can you file a 1040x online 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. Can you file a 1040x online See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Can you file a 1040x online Form 1098-T. Can you file a 1040x online   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). Can you file a 1040x online 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. Can you file a 1040x online An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Can you file a 1040x online However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Can you file a 1040x online When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Can you file a 1040x online   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. Can you file a 1040x online    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. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Can you file a 1040x online Modified adjusted gross income (MAGI). Can you file a 1040x online   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. Can you file a 1040x online However, as discussed below, there may be other modifications. Can you file a 1040x online MAGI when using Form 1040A. Can you file a 1040x online   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). Can you file a 1040x online MAGI when using Form 1040. Can you file a 1040x online   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. Can you file a 1040x online   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Can you file a 1040x online   You can use Worksheet 6-1. Can you file a 1040x online MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Can you file a 1040x online Table 6-2. Can you file a 1040x online Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Can you file a 1040x online . Can you file a 1040x online . Can you file a 1040x online AND your MAGI is. Can you file a 1040x online . Can you file a 1040x online . Can you file a 1040x online THEN your maximum tuition and fees deduction is. Can you file a 1040x online . Can you file a 1040x online . Can you file a 1040x online single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Can you file a 1040x online more than $65,000  but not more than $80,000 $2,000. Can you file a 1040x online more than $80,000 $0. Can you file a 1040x online married filing joint return not more than $130,000 $4,000. Can you file a 1040x online more than $130,000 but not more than $160,000 $2,000. Can you file a 1040x online more than $160,000 $0. Can you file a 1040x online Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Can you file a 1040x online Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Can you file a 1040x online A filled-in Form 8917 is shown at the end of this chapter. Can you file a 1040x online Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Can you file a 1040x online This is the first year of his postsecondary education. Can you file a 1040x online During 2013, he paid $3,600 for his qualified 2013 tuition expense. Can you file a 1040x online Both he and the college meet all of the requirements for the tuition and fees deduction. Can you file a 1040x online Tim's total income (Form 1040, line 22) and MAGI are $26,000. Can you file a 1040x online He figures his deduction of $3,600 as shown on Form 8917, later. Can you file a 1040x online Worksheet 6-1. Can you file a 1040x online 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. Can you file a 1040x online 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. Can you file a 1040x online 1. Can you file a 1040x online Enter the amount from Form 1040, line 22   1. Can you file a 1040x online         2. Can you file a 1040x online Enter the total from Form 1040, lines 23 through 33   2. Can you file a 1040x online               3. Can you file a 1040x online Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Can you file a 1040x online               4. Can you file a 1040x online Add lines 2 and 3   4. Can you file a 1040x online         5. Can you file a 1040x online Subtract line 4 from line 1   5. Can you file a 1040x online         6. Can you file a 1040x online Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Can you file a 1040x online         7. Can you file a 1040x online Enter your foreign housing deduction (Form 2555, line 50)   7. Can you file a 1040x online         8. Can you file a 1040x online Enter the amount of income from Puerto Rico you are excluding   8. Can you file a 1040x online         9. Can you file a 1040x online Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Can you file a 1040x online         10. Can you file a 1040x online Add lines 5 through 9. Can you file a 1040x online This is your modified adjusted gross income   10. Can you file a 1040x online     Note. Can you file a 1040x online 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. Can you file a 1040x online       This image is too large to be displayed in the current screen. Can you file a 1040x online Please click the link to view the image. 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Can you file a 1040x online Index A Additional Medicare Tax, Reminder, Social Security and Medicare Taxes, Withholding the employee's share. Can you file a 1040x online Assistance (see Tax help) B Baby sitters (see Household employee) Baby-sitting costs (see Child and dependent care expenses) Business employers, employment tax payment option, Payment option for business employers. Can you file a 1040x online C Caretakers (see Household employee) Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses? Comments on publication, Comments and suggestions. Can you file a 1040x online Correcting Schedule H Schedule H attached to another form, How Can You Correct Schedule H? Schedule H filed by itself, How Can You Correct Schedule H? D Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Disability payments, state, State disability payments treated as wages. Can you file a 1040x online Domestic worker (see Household employee) Drivers (see Household employee) E Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit? EIC notice, Notice about the EIC. Can you file a 1040x online Employer identification number (EIN), Employer identification number (EIN). Can you file a 1040x online Employing an alien legally (see Legal employee) Employment eligibility verification form, Can Your Employee Legally Work in the United States? Employment taxes Need to pay, Do You Need To Pay Employment Taxes? Payment options, Payment option for business employers. Can you file a 1040x online Tax returns, Business employment tax returns. Can you file a 1040x online Estimated tax, paying, Paying estimated tax. Can you file a 1040x online F Federal income tax withholding, increasing (see How to increase withholding) Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Form 1040-ES, Paying estimated tax. Can you file a 1040x online 940, Business employment tax returns. Can you file a 1040x online 941, Business employment tax returns. Can you file a 1040x online 943, Business employment tax returns. Can you file a 1040x online 944, Business employment tax returns. Can you file a 1040x online I-9, Can Your Employee Legally Work in the United States? M-274, Can Your Employee Legally Work in the United States? SS-4, Employer identification number (EIN). Can you file a 1040x online SS-5, Employee's social security number. Can you file a 1040x online W-2, Notice about the EIC. Can you file a 1040x online , Form W-2. Can you file a 1040x online W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding. Can you file a 1040x online W-4P, Asking for more federal income tax withholding. Can you file a 1040x online Forms you must file, What Forms Must You File? Free tax services, Free help with your tax return. Can you file a 1040x online FUTA (see Federal Unemployment (FUTA)Tax) H Handbook for Employers, Can Your Employee Legally Work in the United States? Health aides (see Household employee) Help (see Tax help) House cleaning workers (see Household employee) Household employee, Do You Have a Household Employee? Housekeepers (see Household employee) How to increase withholding, Asking for more federal income tax withholding. Can you file a 1040x online How to pay estimated tax, Paying estimated tax. Can you file a 1040x online I Income tax withholding, increasing (see How to increase withholding) L Legal employee, Can Your Employee Legally Work in the United States? M Maids (see Household employee) Medicare (see Social security and Medicare taxes) N Nannies (see Household employee) Nonemployees, Workers who are not your employees. Can you file a 1040x online Nurses, private (see Household employee) P Publications (see Tax help) R Records you must keep, What Records Must You Keep? S Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H. Can you file a 1040x online Self-employed workers (see Nonemployees) Social security and Medicare Taxes, Social Security and Medicare Taxes Wages, Social security and Medicare wages. Can you file a 1040x online Social security number, employee's, Employee's social security number. Can you file a 1040x online State Disability payments, State disability payments treated as wages. Can you file a 1040x online Employment taxes, State employment taxes. Can you file a 1040x online Suggestions for publication, Comments and suggestions. Can you file a 1040x online T Tax credits Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Earned income, What Do You Need To Know About the Earned Income Credit? FUTA, Credit for 2013. Can you file a 1040x online Tax help, How To Get Tax Help Taxes How to make payments, How Do You Make Tax Payments? Medicare, Social Security and Medicare Taxes Social security, Social Security and Medicare Taxes U Unemployment taxes Federal, Federal Unemployment (FUTA) Tax State, State employment taxes. Can you file a 1040x online USCIS website, Can Your Employee Legally Work in the United States? W Wages Cash, Cash wages. Can you file a 1040x online FUTA, FUTA wages. Can you file a 1040x online Medicare, Social security and Medicare wages. Can you file a 1040x online Social security, Social security and Medicare wages. Can you file a 1040x online State disability payments, State disability payments treated as wages. Can you file a 1040x online Withholding Employee's share, Withholding the employee's share. Can you file a 1040x online Federal income tax, Do You Need To Withhold Federal Income Tax? How to increase, Asking for more federal income tax withholding. Can you file a 1040x online Wages, Wages. Can you file a 1040x online Y Yard workers (see Household employee) Prev  Up     Home   More Online Publications