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The File Back Tax Returns

File back tax returns Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. File back tax returns Lifetime learning credit, Academic period. File back tax returns Student loan interest deduction, Academic period. File back tax returns Tuition and fees deduction, Academic period. File back tax returns Accountable plans, Accountable Plans, Allocating your reimbursements for meals. File back tax returns Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. File back tax returns On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. File back tax returns Tuition reduction, Tuition reduction. File back tax returns Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. File back tax returns Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. File back tax returns Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. File back tax returns Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File back tax returns Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. File back tax returns Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. File back tax returns Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. File back tax returns Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. File back tax returns Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. File back tax returns Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. File back tax returns Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. File back tax returns , Allocating your reimbursements for meals. File back tax returns Indefinite absence, Education during indefinite absence. File back tax returns Maintaining skills vs. File back tax returns qualifying for new job, Maintaining skills vs. File back tax returns qualifying for new job. File back tax returns Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. File back tax returns Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. File back tax returns Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. File back tax returns Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. File back tax returns Tax-free educational assistance, Tax-free educational assistance. File back tax returns Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. File back tax returns Transportation expenses, Transportation Expenses, Using your car. File back tax returns Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. File back tax returns Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. File back tax returns Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. File back tax returns Lifetime learning credit, Comprehensive or bundled fees. File back tax returns Tuition and fees deduction, Comprehensive or bundled fees. File back tax returns Consolidated loans used to refinance student loans, Interest on refinanced student loans. File back tax returns Conventions outside U. File back tax returns S. File back tax returns , Cruises and conventions. File back tax returns Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. File back tax returns Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. File back tax returns On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. File back tax returns Figuring the limit (Worksheet 6-2), Figuring the limit. File back tax returns Contributions to, Contributions, Figuring and reporting the additional tax. File back tax returns Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. File back tax returns Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File back tax returns , MAGI when using Form 1040NR-EZ. File back tax returns Worksheet 6-1, Worksheet 7-1. File back tax returns MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. File back tax returns Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. File back tax returns Worksheet 7-3 to figure, Worksheet 7-3. File back tax returns Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. File back tax returns D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. File back tax returns , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. File back tax returns Lifetime learning credit, Expenses paid by dependent. File back tax returns Tuition and fees deduction, Expenses paid under divorce decree. File back tax returns Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. File back tax returns Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. File back tax returns Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. File back tax returns Claiming dependent's exemption, Dependent for whom you claim an exemption. File back tax returns Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. File back tax returns Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File back tax returns , MAGI when using Form 1040. File back tax returns Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. File back tax returns Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. File back tax returns Cancellation of student loan, Eligible educational institution. File back tax returns Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. File back tax returns Education savings bond program, Eligible educational institution. File back tax returns Lifetime learning credit, Eligible educational institution. File back tax returns Qualified tuition program (QTP), Eligible educational institution. File back tax returns Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. File back tax returns , Eligible educational institution. File back tax returns Student loan cancellation, Eligible educational institution. File back tax returns Student loan interest deduction, Eligible educational institution. File back tax returns Tuition and fees deduction, Eligible educational institution. File back tax returns Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. File back tax returns Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. File back tax returns Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. File back tax returns ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. File back tax returns Excess expenses, accountable plan, Excess expenses. File back tax returns , Allocating your reimbursements for meals. File back tax returns Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. File back tax returns Qualified tuition program (QTP), Members of the beneficiary's family. File back tax returns Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. File back tax returns , Form 1098-E. File back tax returns Form 1098-T, Reminders American opportunity credit, Form 1098-T. File back tax returns Lifetime learning credit, Form 1098-T. File back tax returns Tuition and fees deduction, Form 1098-T. File back tax returns Form 1099-Q Coverdell ESA, Exceptions. File back tax returns , Earnings and basis. File back tax returns Qualified tuition program (QTP), Earnings and return of investment. File back tax returns Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. File back tax returns , Form 2106 or 2106-EZ. File back tax returns Form 2106-EZ, 50% limit on meals. File back tax returns , Form 2106 or 2106-EZ. File back tax returns , Using Form 2106-EZ. File back tax returns Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. File back tax returns Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. File back tax returns Form 8815, MAGI when using Form 1040. File back tax returns , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. File back tax returns , Form 1098-T. File back tax returns , Form 1098-E. File back tax returns , Form 1098-T. File back tax returns Free tax services, Free help with your tax return. File back tax returns Fulbright grants, Fulbright Grants G Glossary, Glossary. File back tax returns , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. File back tax returns Coverdell ESA, Half-time student. File back tax returns Early distributions from IRAs, Half-time student. File back tax returns Student loan interest deduction, Enrolled at least half-time. File back tax returns Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. File back tax returns Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. File back tax returns Academic period, Academic period. File back tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. File back tax returns Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. File back tax returns Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. File back tax returns Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File back tax returns Worksheet 3-1, MAGI when using Form 1040. File back tax returns Overview (Table 3-1), Table 3-1. File back tax returns Overview of the Lifetime Learning Credit Phaseout, Phaseout. File back tax returns Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. File back tax returns Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. File back tax returns Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. File back tax returns Origination fees on student loan, Loan origination fee. File back tax returns Qualified education expenses paid with American opportunity credit, Academic period. File back tax returns Lifetime learning credit, Paid with borrowed funds. File back tax returns Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. File back tax returns M Mileage deduction for work-related education, What's New, Using your car. File back tax returns Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). File back tax returns , MAGI when using Form 1040NR-EZ. File back tax returns Worksheet 6-1, Worksheet 7-1. File back tax returns MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). File back tax returns , MAGI when using Form 1040. File back tax returns Lifetime learning credit, Modified adjusted gross income (MAGI). File back tax returns Worksheet 3-1, MAGI when using Form 1040. File back tax returns Student loan interest deduction, Modified adjusted gross income (MAGI). File back tax returns Table 4-2, Table 4-2. File back tax returns Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). File back tax returns Table 6-2, Table 6-2. File back tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. File back tax returns MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. File back tax returns , Exceptions. File back tax returns Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. File back tax returns , Coordination with Pell grants and other scholarships. File back tax returns Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. File back tax returns Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. File back tax returns Student loan interest deduction, Phaseout. File back tax returns , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. File back tax returns Education savings bond program, Adjusted qualified education expenses. File back tax returns Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. File back tax returns Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. File back tax returns Education savings bond program, Qualified education expenses. File back tax returns Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. File back tax returns Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. File back tax returns Qualified tuition program (QTP), Qualified education expenses. File back tax returns Scholarships and fellowships, Qualified education expenses. File back tax returns Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. File back tax returns Qualified student loans, Qualified Student Loan, Qualified employer plan. File back tax returns Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. File back tax returns Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. File back tax returns Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. File back tax returns Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. File back tax returns Taxable earnings, Taxable earnings. File back tax returns Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. File back tax returns S. File back tax returns savings bonds, Qualified U. File back tax returns S. File back tax returns savings bonds. File back tax returns Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. File back tax returns Lifetime learning credit, Credit recapture. File back tax returns Tuition and fees deduction, Credit recapture. File back tax returns Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. File back tax returns Refinanced student loans, Interest on refinanced student loans. File back tax returns , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. File back tax returns Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. File back tax returns Related persons Coverdell ESA, Members of the beneficiary's family. File back tax returns Qualified tuition program (QTP), Members of the beneficiary's family. File back tax returns Student loan interest deduction, Related person. File back tax returns Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. File back tax returns , Figuring and reporting the additional tax. File back tax returns , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. File back tax returns Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. File back tax returns , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. File back tax returns Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. File back tax returns , Coordination with Pell grants and other scholarships. File back tax returns , Coordination with Pell grants and other scholarships. File back tax returns Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. File back tax returns , Eligible educational institution. File back tax returns Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. File back tax returns Qualified education expenses, Qualified education expenses. File back tax returns Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. File back tax returns Education savings bond program, Qualified education expenses. File back tax returns Lifetime learning credit, Sports, games, hobbies, and noncredit courses. File back tax returns Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. File back tax returns Standard mileage rate Work-related education, What's New, Using your car. File back tax returns State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. File back tax returns Section 501(c)(3) organizations, Section 501(c)(3) organization. File back tax returns Student loan interest deduction Academic period, Academic period. File back tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. File back tax returns Eligible student, Eligible student. File back tax returns Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File back tax returns , Which Worksheet To Use Table 4-2, Table 4-2. File back tax returns Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. File back tax returns , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. File back tax returns Qualified student loans, Qualified Student Loan, Qualified employer plan. File back tax returns Reasonable period of time, Reasonable period of time. File back tax returns Related persons, Related person. File back tax returns Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. File back tax returns When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. File back tax returns Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. File back tax returns Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. File back tax returns Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. File back tax returns Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. File back tax returns Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. File back tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. File back tax returns Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. File back tax returns Coverdell ESA, Adjusted qualified education expenses. File back tax returns Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. File back tax returns Lifetime learning credit, Tax-free educational assistance. File back tax returns Qualified tuition program (QTP), Adjusted qualified education expenses. File back tax returns Tuition and fees deduction, Tax-free educational assistance. File back tax returns Work-related education, Tax-free educational assistance. File back tax returns Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. File back tax returns Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. File back tax returns Travel expenses 50% limit on meals, 50% limit on meals. File back tax returns Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. File back tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. File back tax returns Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. File back tax returns Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. File back tax returns Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File back tax returns Table 6-2, Table 6-2. File back tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. File back tax returns MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. File back tax returns Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. File back tax returns Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. File back tax returns Tax-free educational assistance, Tax-free educational assistance. File back tax returns Tuition reduction American opportunity credit, Tuition reduction. File back tax returns Lifetime learning credit, Tuition reduction. File back tax returns Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. File back tax returns U U. File back tax returns S. File back tax returns savings bonds, Qualified U. File back tax returns S. File back tax returns savings bonds. File back tax returns Unclaimed reimbursement Work-related education, Unclaimed reimbursement. File back tax returns V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. File back tax returns W Withholding, Analyzing your tax withholding. File back tax returns Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. File back tax returns Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. File back tax returns MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. File back tax returns MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. File back tax returns Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. File back tax returns Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. File back tax returns Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. File back tax returns Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. File back tax returns Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. File back tax returns MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications