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File 2009 Tax Return

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File 2009 Tax Return

File 2009 tax return 6. File 2009 tax return   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. File 2009 tax return 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). File 2009 tax return 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. File 2009 tax return The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . File 2009 tax return What is the tax benefit of the tuition and fees deduction. File 2009 tax return   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. File 2009 tax return   This deduction is taken as an adjustment to income. File 2009 tax return This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). File 2009 tax return This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. File 2009 tax return You can choose the education benefit that will give you the lowest tax. File 2009 tax return You may want to compare the tuition and fees deduction to the education credits. File 2009 tax return See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. File 2009 tax return Table 6-1. File 2009 tax return Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. File 2009 tax return Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. File 2009 tax return Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. File 2009 tax return You pay qualified education expenses of higher education. File 2009 tax return You pay the education expenses for an eligible student. File 2009 tax return The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. File 2009 tax return The term “qualified education expenses” is defined later under Qualified Education Expenses . File 2009 tax return “Eligible student” is defined later under Who Is an Eligible Student . File 2009 tax return For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. File 2009 tax return Table 6-1. File 2009 tax return Tuition and Fees Deduction at a Glance Do not rely on this table alone. File 2009 tax return Refer to the text for complete details. File 2009 tax return Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. File 2009 tax return 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). File 2009 tax return Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. File 2009 tax return Your filing status is married filing separately. File 2009 tax return Another person can claim an exemption for you as a dependent on his or her tax return. File 2009 tax return You cannot take the deduction even if the other person does not actually claim that exemption. File 2009 tax return Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). File 2009 tax return 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. File 2009 tax return More information on nonresident aliens can be found in Publication 519. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return Academic period. File 2009 tax return   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. File 2009 tax return 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. File 2009 tax return Paid with borrowed funds. File 2009 tax return   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. File 2009 tax return 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. File 2009 tax return Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. File 2009 tax return Student withdraws from class(es). File 2009 tax return   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. File 2009 tax return 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. File 2009 tax return Eligible educational institution. File 2009 tax return   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. File 2009 tax return S. File 2009 tax return Department of Education. File 2009 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File 2009 tax return The educational institution should be able to tell you if it is an eligible educational institution. File 2009 tax return   Certain educational institutions located outside the United States also participate in the U. File 2009 tax return S. File 2009 tax return Department of Education's Federal Student Aid (FSA) programs. File 2009 tax return Related expenses. File 2009 tax return   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. File 2009 tax return Prepaid expenses. File 2009 tax return   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. File 2009 tax return See Academic period , earlier. File 2009 tax return 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). File 2009 tax return 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). File 2009 tax return In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. File 2009 tax return Example 1. File 2009 tax return Jackson is a sophomore in University V's degree program in dentistry. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return Example 2. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return Charles bought his books from a friend, so what he paid for them is not a qualified education expense. File 2009 tax return Donna bought hers at College W's bookstore. File 2009 tax return 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. File 2009 tax return Example 3. File 2009 tax return When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. File 2009 tax return 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. File 2009 tax return No portion of the fee covers personal expenses. File 2009 tax return Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. File 2009 tax return Therefore, it is a qualified expense. File 2009 tax return No Double Benefit Allowed You cannot do any of the following. File 2009 tax return Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. File 2009 tax return 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. File 2009 tax return 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). File 2009 tax return 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. File 2009 tax return See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. File 2009 tax return Deduct qualified education expenses that have been paid with tax-free interest on U. File 2009 tax return S. File 2009 tax return savings bonds (Form 8815). File 2009 tax return See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. File 2009 tax return Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. File 2009 tax return See the following section on Adjustments to Qualified Education Expenses. File 2009 tax return 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. File 2009 tax return The result is the amount of adjusted qualified education expenses for each student. File 2009 tax return You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. File 2009 tax return Tax-free educational assistance. File 2009 tax return   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. File 2009 tax return See Academic period , earlier. File 2009 tax return   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. File 2009 tax return 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). File 2009 tax return   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. File 2009 tax return 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. File 2009 tax return   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. File 2009 tax return Generally, any scholarship or fellowship is treated as tax free. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. File 2009 tax return Refunds. File 2009 tax return   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. File 2009 tax return Some tax-free educational assistance received after 2013 may be treated as a refund. File 2009 tax return See Tax-free educational assistance , earlier. File 2009 tax return Refunds received in 2013. File 2009 tax return   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. File 2009 tax return Refunds received after 2013 but before your income tax return is filed. File 2009 tax return   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. File 2009 tax return Refunds received after 2013 and after your income tax return is filed. File 2009 tax return   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. File 2009 tax return See Credit recapture , later. File 2009 tax return Coordination with Coverdell education savings accounts and qualified tuition programs. File 2009 tax return   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). File 2009 tax return 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. File 2009 tax return Credit recapture. File 2009 tax return    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. File 2009 tax return 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. File 2009 tax return 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). File 2009 tax return Include that amount as an additional tax for the year the refund or tax-free assistance was received. File 2009 tax return Example. File 2009 tax return   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. File 2009 tax return You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. File 2009 tax return The reduction reduced your taxable income by $3,500. File 2009 tax return Also, you claimed no tax credits in 2013. File 2009 tax return Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. File 2009 tax return Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. File 2009 tax return The refigured tuition and fees deduction is $1,500. File 2009 tax return Do not file an amended 2013 tax return to account for this adjustment. File 2009 tax return 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. File 2009 tax return You cannot file Form 1040A for 2014. File 2009 tax return Amounts that do not reduce qualified education expenses. File 2009 tax return   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. File 2009 tax return   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. File 2009 tax return 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. File 2009 tax return The use of the money is not restricted. File 2009 tax return Example 1. File 2009 tax return In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. File 2009 tax return The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. File 2009 tax return To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. File 2009 tax return The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. File 2009 tax return 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. File 2009 tax return Jackie does not report any portion of the scholarship as income on her tax return. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. File 2009 tax return Example 2. File 2009 tax return The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. File 2009 tax return Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. File 2009 tax return Jackie is treated as having paid $3,000 in qualified education expenses. File 2009 tax return 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. File 2009 tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. File 2009 tax return Sports, games, hobbies, and noncredit courses. File 2009 tax return   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. File 2009 tax return However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. File 2009 tax return Comprehensive or bundled fees. File 2009 tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return See Figuring the Deduction , later, for more information about Form 1098-T. File 2009 tax return 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). File 2009 tax return 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. File 2009 tax return For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. File 2009 tax return You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. File 2009 tax return IF your dependent is an eligible student and you. File 2009 tax return . File 2009 tax return . File 2009 tax return AND. File 2009 tax return . File 2009 tax return . File 2009 tax return THEN. File 2009 tax return . File 2009 tax return . File 2009 tax return 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. File 2009 tax return Your dependent cannot take a deduction. File 2009 tax return claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File 2009 tax return do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. File 2009 tax return do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File 2009 tax return Expenses paid by dependent. File 2009 tax return   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. File 2009 tax return Neither you nor your dependent can deduct the expenses. File 2009 tax return 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. File 2009 tax return This rule applies even if you do not claim an exemption for your dependent on your tax return. File 2009 tax return Expenses paid by you. File 2009 tax return   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. File 2009 tax return Expenses paid under divorce decree. File 2009 tax return   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. File 2009 tax return 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. File 2009 tax return Expenses paid by others. File 2009 tax return   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. File 2009 tax return In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. File 2009 tax return 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. File 2009 tax return If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. File 2009 tax return If the student is your dependent, no one can deduct the payments. File 2009 tax return Example. File 2009 tax return In 2013, Ms. File 2009 tax return Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. File 2009 tax return Baker's payment. File 2009 tax return Tuition reduction. File 2009 tax return   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. File 2009 tax return 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. File 2009 tax return For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. File 2009 tax return 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. File 2009 tax return See Effect of the Amount of Your Income on the Amount of Your Deduction , later. File 2009 tax return Form 1098-T. File 2009 tax return   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). File 2009 tax return 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. File 2009 tax return An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. File 2009 tax return However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. File 2009 tax return When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. File 2009 tax return   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. File 2009 tax return    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. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). File 2009 tax return Modified adjusted gross income (MAGI). File 2009 tax return   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. File 2009 tax return However, as discussed below, there may be other modifications. File 2009 tax return MAGI when using Form 1040A. File 2009 tax return   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). File 2009 tax return MAGI when using Form 1040. File 2009 tax return   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. File 2009 tax return   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. File 2009 tax return   You can use Worksheet 6-1. File 2009 tax return MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. File 2009 tax return Table 6-2. File 2009 tax return Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. File 2009 tax return . File 2009 tax return . File 2009 tax return AND your MAGI is. File 2009 tax return . File 2009 tax return . File 2009 tax return THEN your maximum tuition and fees deduction is. File 2009 tax return . File 2009 tax return . File 2009 tax return single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. File 2009 tax return more than $65,000  but not more than $80,000 $2,000. File 2009 tax return more than $80,000 $0. File 2009 tax return married filing joint return not more than $130,000 $4,000. File 2009 tax return more than $130,000 but not more than $160,000 $2,000. File 2009 tax return more than $160,000 $0. File 2009 tax return Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. File 2009 tax return Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. File 2009 tax return A filled-in Form 8917 is shown at the end of this chapter. File 2009 tax return Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. File 2009 tax return This is the first year of his postsecondary education. File 2009 tax return During 2013, he paid $3,600 for his qualified 2013 tuition expense. File 2009 tax return Both he and the college meet all of the requirements for the tuition and fees deduction. File 2009 tax return Tim's total income (Form 1040, line 22) and MAGI are $26,000. File 2009 tax return He figures his deduction of $3,600 as shown on Form 8917, later. File 2009 tax return Worksheet 6-1. File 2009 tax return 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. File 2009 tax return 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. File 2009 tax return 1. File 2009 tax return Enter the amount from Form 1040, line 22   1. File 2009 tax return         2. File 2009 tax return Enter the total from Form 1040, lines 23 through 33   2. File 2009 tax return               3. File 2009 tax return Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. File 2009 tax return               4. File 2009 tax return Add lines 2 and 3   4. File 2009 tax return         5. File 2009 tax return Subtract line 4 from line 1   5. File 2009 tax return         6. File 2009 tax return Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. File 2009 tax return         7. File 2009 tax return Enter your foreign housing deduction (Form 2555, line 50)   7. File 2009 tax return         8. File 2009 tax return Enter the amount of income from Puerto Rico you are excluding   8. File 2009 tax return         9. File 2009 tax return Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. File 2009 tax return         10. File 2009 tax return Add lines 5 through 9. File 2009 tax return This is your modified adjusted gross income   10. File 2009 tax return     Note. File 2009 tax return 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. File 2009 tax return       This image is too large to be displayed in the current screen. File 2009 tax return Please click the link to view the image. File 2009 tax return Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Longest- and Shortest-Serving Commissioners of Internal Revenue

The office of Commissioner of Internal Revenue was created by an Act of Congress on July 1, 1862. The Commissioner is appointed by the President with the advice and consent of the Senate. With no set tenure, Commissioners served as long as they and the President chose. The IRS Restructuring and Reform Act of 1998 amended Code section 7803 to set a five-year term of office. The first such term was applied to the Commissioner serving when this Act became law, Charles Rossotti, beginning with the date of his appointment. He served the full five years, from November 1997 to November 2002.

Not counting those who served as Acting Commissioner between permanent appointees, these Commissioners served the shortest times in office, less than one year:

 

Name

Tenure

Dates

Robert E. Hannegan 3 months, 14 days 10/9/1943 — 1/22/1944 
William Orton 4 months  7/1/1865 — 10/31/1865 
Alfred Pleasonton 7 months, 6 days  1/3/1871 — 8/8/1871
George S. Boutwell 7 months, 16 days  7/17/1862 — 3/4/1863 
Shirley D. Peterson  11months, 18 days 2/3/1992 — 1/20/1993 

 

 

 

 


These Commissioners served the longest terms, five years or more:

 Name

Tenure

Dates 

Guy T. Helvering

10 years, 4 months 6/6/1933 — 10/8/1943
David H. Blair 8 years 5/27/1921 — 5/31/1929 
Joseph S. Miller 7 years, 7 months

3/20/1885 — 3/20/1889 and
4/19/1893 — 11/26/1896

Green B. Raum 6 years, 9 months 8/2/1876 — 4/30/1883
John W. Yerkes 6 years, 4 months 12/20/1900 — 4/30/1907
Roscoe L. Egger, Jr. 5 years, 1 month 3/14/1981 — 4/30/1986
Charles O. Rossotti 5 years 11/13/1997 — 11/12/2002 
Page Last Reviewed or Updated: 12-Feb-2014

The File 2009 Tax Return

File 2009 tax return Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). File 2009 tax return However, you can still choose to use the previous carryback period. File 2009 tax return You also can choose not to carry back an NOL and only carry it forward. File 2009 tax return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. File 2009 tax return The instructions for this form will be revised to reflect the new law. File 2009 tax return Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. File 2009 tax return A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. File 2009 tax return Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. File 2009 tax return Other 2001 Changes Other changes are discussed in the following chapters. File 2009 tax return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. File 2009 tax return You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). File 2009 tax return This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. File 2009 tax return Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. File 2009 tax return Eligible educator. File 2009 tax return   You are an eligible educator if, for the tax year, you meet the following requirements. File 2009 tax return You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. File 2009 tax return You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. File 2009 tax return Qualified expenses. File 2009 tax return   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. File 2009 tax return For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. File 2009 tax return   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. File 2009 tax return The interest on qualified U. File 2009 tax return S. File 2009 tax return savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. File 2009 tax return Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. File 2009 tax return This provision, as it applies to the AMT, was originally scheduled to expire after 2001. File 2009 tax return Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. File 2009 tax return Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. File 2009 tax return Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. File 2009 tax return Before 2003, the amounts were $200 and $400. File 2009 tax return The same rule applies for the exclusion of employer-provided dependent care benefits. File 2009 tax return For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. File 2009 tax return Prev  Up  Next   Home   More Online Publications