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How Do I Amend My 2012 Federal Tax Return

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How Do I Amend My 2012 Federal Tax Return

How do i amend my 2012 federal tax return Publication 970 - Additional Material Table of Contents AppendicesAppendix A. How do i amend my 2012 federal tax return Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. How do i amend my 2012 federal tax return Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. How do i amend my 2012 federal tax return Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. How do i amend my 2012 federal tax return It is intended only as a guide. How do i amend my 2012 federal tax return Look in this publication for more complete information. How do i amend my 2012 federal tax return   Appendix A. How do i amend my 2012 federal tax return Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). How do i amend my 2012 federal tax return Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. How do i amend my 2012 federal tax return Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. How do i amend my 2012 federal tax return Sean enrolled as a full-time graduate student in August 2013 at California State College. How do i amend my 2012 federal tax return He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. How do i amend my 2012 federal tax return His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. How do i amend my 2012 federal tax return Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. How do i amend my 2012 federal tax return In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. How do i amend my 2012 federal tax return California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. How do i amend my 2012 federal tax return California State College reports amounts billed in 2013 instead of amounts paid during 2013. How do i amend my 2012 federal tax return In completing Form 8863, the Joneses use the amounts they paid. How do i amend my 2012 federal tax return Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. How do i amend my 2012 federal tax return Dave and Valerie figure their education credits by completing Form 8863. How do i amend my 2012 federal tax return They begin Form 8863 on page 2 before completing Part I on page 1. How do i amend my 2012 federal tax return Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. How do i amend my 2012 federal tax return The Joneses decide to complete Part III for Carey first, as shown later. How do i amend my 2012 federal tax return They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. How do i amend my 2012 federal tax return The Joneses complete a separate Part III for their son Sean. How do i amend my 2012 federal tax return They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. How do i amend my 2012 federal tax return They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. How do i amend my 2012 federal tax return Once they have completed Part III for each student, they figure their credits. How do i amend my 2012 federal tax return The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. How do i amend my 2012 federal tax return They enter the amount from line 8, $1,000, on line 66 of their Form 1040. How do i amend my 2012 federal tax return The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). How do i amend my 2012 federal tax return They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. How do i amend my 2012 federal tax return They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. How do i amend my 2012 federal tax return The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. How do i amend my 2012 federal tax return The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. How do i amend my 2012 federal tax return They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. How do i amend my 2012 federal tax return This image is too large to be displayed in the current screen. How do i amend my 2012 federal tax return Please click the link to view the image. How do i amend my 2012 federal tax return Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. How do i amend my 2012 federal tax return Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. How do i amend my 2012 federal tax return Less adjustments:     a. How do i amend my 2012 federal tax return Tax-free educational assistance received in 2013 allocable to the academic period   0     b. How do i amend my 2012 federal tax return Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. How do i amend my 2012 federal tax return Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. How do i amend my 2012 federal tax return Total adjustments (add lines 2a, 2b, and 2c) 0 4. How do i amend my 2012 federal tax return Adjusted qualified education expenses. How do i amend my 2012 federal tax return Subtract line 3 from line 1. How do i amend my 2012 federal tax return If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. How do i amend my 2012 federal tax return Please click the link to view the image. How do i amend my 2012 federal tax return Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. How do i amend my 2012 federal tax return Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. How do i amend my 2012 federal tax return Less adjustments:     a. How do i amend my 2012 federal tax return Tax-free educational assistance received in 2013 allocable to the academic period   0     b. How do i amend my 2012 federal tax return Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. How do i amend my 2012 federal tax return Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. How do i amend my 2012 federal tax return Total adjustments (add lines 2a, 2b, and 2c) 0 4. How do i amend my 2012 federal tax return Adjusted qualified education expenses. How do i amend my 2012 federal tax return Subtract line 3 from line 1. How do i amend my 2012 federal tax return If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. How do i amend my 2012 federal tax return Enter the amount from Form 8863, line 18 1. How do i amend my 2012 federal tax return 1,190 2. How do i amend my 2012 federal tax return Enter the amount from Form 8863, line 9 2. How do i amend my 2012 federal tax return 1,500 3. How do i amend my 2012 federal tax return Add lines 1 and 2 3. How do i amend my 2012 federal tax return 2,690 4. How do i amend my 2012 federal tax return Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. How do i amend my 2012 federal tax return 1,000 5. How do i amend my 2012 federal tax return Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. How do i amend my 2012 federal tax return 0 6. How do i amend my 2012 federal tax return Subtract line 5 from line 4 6. How do i amend my 2012 federal tax return 1,000 7. How do i amend my 2012 federal tax return   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. How do i amend my 2012 federal tax return 1,000 This image is too large to be displayed in the current screen. How do i amend my 2012 federal tax return Please click the link to view the image. How do i amend my 2012 federal tax return Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. How do i amend my 2012 federal tax return Please click the link to view the image. How do i amend my 2012 federal tax return Carey Jones page 2 This image is too large to be displayed in the current screen. How do i amend my 2012 federal tax return Please click the link to view the image. How do i amend my 2012 federal tax return Filled-in Form 8863 Jones page 2 Appendix B. How do i amend my 2012 federal tax return Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. How do i amend my 2012 federal tax return See the text for definitions and details. How do i amend my 2012 federal tax return Do not rely on this chart alone. How do i amend my 2012 federal tax return    Caution:You generally cannot claim more than one benefit for the same education expense. How do i amend my 2012 federal tax return   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. How do i amend my 2012 federal tax return    40% of the credit may be refundable (limited to $1,000 per student). How do i amend my 2012 federal tax return Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. How do i amend my 2012 federal tax return , that must be paid to the educational institution, etc. How do i amend my 2012 federal tax return , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. How do i amend my 2012 federal tax return   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. How do i amend my 2012 federal tax return Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. How do i amend my 2012 federal tax return For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. How do i amend my 2012 federal tax return For each term listed below that has more than one definition, the definition for each education benefit is listed. How do i amend my 2012 federal tax return Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. How do i amend my 2012 federal tax return If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. How do i amend my 2012 federal tax return Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. How do i amend my 2012 federal tax return They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. How do i amend my 2012 federal tax return For information on a specific benefit, see the appropriate chapter in this publication. How do i amend my 2012 federal tax return Candidate for a degree:   A student who meets either of the following requirements. How do i amend my 2012 federal tax return Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. How do i amend my 2012 federal tax return Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. How do i amend my 2012 federal tax return Eligible educational institution:    American opportunity credit. How do i amend my 2012 federal tax return Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. How do i amend my 2012 federal tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do i amend my 2012 federal tax return Coverdell education savings account (ESA). How do i amend my 2012 federal tax return Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. How do i amend my 2012 federal tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do i amend my 2012 federal tax return Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. How do i amend my 2012 federal tax return Education savings bond program. How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return IRA, early distributions from. How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return Lifetime learning credit. How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return Qualified tuition program (QTP). How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return Scholarships and fellowships. How do i amend my 2012 federal tax return An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. How do i amend my 2012 federal tax return Student loan, cancellation of. How do i amend my 2012 federal tax return Same as Scholarships and fellowships in this category. How do i amend my 2012 federal tax return Student loan interest deduction. How do i amend my 2012 federal tax return Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. How do i amend my 2012 federal tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do i amend my 2012 federal tax return Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. How do i amend my 2012 federal tax return Tuition and fees deduction. How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return Eligible student:    American opportunity credit. How do i amend my 2012 federal tax return A student who meets all of the following requirements for the tax year for which the credit is being determined. How do i amend my 2012 federal tax return Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. How do i amend my 2012 federal tax return Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). How do i amend my 2012 federal tax return For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. How do i amend my 2012 federal tax return Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. How do i amend my 2012 federal tax return Lifetime learning credit. How do i amend my 2012 federal tax return A student who is enrolled in one or more courses at an eligible educational institution. How do i amend my 2012 federal tax return Student loan interest deduction. How do i amend my 2012 federal tax return A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. How do i amend my 2012 federal tax return Tuition and fees deduction. How do i amend my 2012 federal tax return A student who is enrolled in one or more courses at an eligible educational institution. How do i amend my 2012 federal tax return Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. How do i amend my 2012 federal tax return Modified adjusted gross income (MAGI):    American opportunity credit. How do i amend my 2012 federal tax return Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. How do i amend my 2012 federal tax return Coverdell education savings account (ESA). How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return Education savings bond program. How do i amend my 2012 federal tax return Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. How do i amend my 2012 federal tax return Lifetime learning credit. How do i amend my 2012 federal tax return Same as American opportunity credit in this category. How do i amend my 2012 federal tax return Student loan interest deduction. How do i amend my 2012 federal tax return Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. How do i amend my 2012 federal tax return Tuition and fees deduction. How do i amend my 2012 federal tax return Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. How do i amend my 2012 federal tax return Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. How do i amend my 2012 federal tax return Qualified education expenses:   See pertinent chapter for specific items. How do i amend my 2012 federal tax return    American opportunity credit. How do i amend my 2012 federal tax return Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. How do i amend my 2012 federal tax return Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. How do i amend my 2012 federal tax return Does not include expenses for room and board. How do i amend my 2012 federal tax return Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. How do i amend my 2012 federal tax return Coverdell education savings account (ESA). How do i amend my 2012 federal tax return Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. How do i amend my 2012 federal tax return Many specialized expenses included for K–12. How do i amend my 2012 federal tax return Also includes expenses for special needs services and contribution to qualified tuition program (QTP). How do i amend my 2012 federal tax return Education savings bond program. How do i amend my 2012 federal tax return Tuition and fees required to enroll at or attend an eligible educational institution. How do i amend my 2012 federal tax return Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). How do i amend my 2012 federal tax return Does not include expenses for room and board. How do i amend my 2012 federal tax return Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. How do i amend my 2012 federal tax return IRA, early distributions from. How do i amend my 2012 federal tax return Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. How do i amend my 2012 federal tax return Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. How do i amend my 2012 federal tax return Lifetime learning credit. How do i amend my 2012 federal tax return Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How do i amend my 2012 federal tax return Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How do i amend my 2012 federal tax return Does not include expenses for room and board. How do i amend my 2012 federal tax return Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. How do i amend my 2012 federal tax return Qualified tuition program (QTP). How do i amend my 2012 federal tax return Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. How do i amend my 2012 federal tax return Includes expenses for special needs services and computer access. How do i amend my 2012 federal tax return Scholarships and fellowships. How do i amend my 2012 federal tax return Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. How do i amend my 2012 federal tax return Course-related items must be required of all students in the course of instruction. How do i amend my 2012 federal tax return Student loan interest deduction. How do i amend my 2012 federal tax return Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). How do i amend my 2012 federal tax return Tuition and fees deduction. How do i amend my 2012 federal tax return Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How do i amend my 2012 federal tax return Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How do i amend my 2012 federal tax return Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. How do i amend my 2012 federal tax return To include as tax on your current year's return an amount allowed as a credit in a prior year. How do i amend my 2012 federal tax return Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. How do i amend my 2012 federal tax return Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. How do i amend my 2012 federal tax return Prev  Up  Next   Home   More Online Publications
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How do i amend my 2012 federal tax return Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. How do i amend my 2012 federal tax return Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. How do i amend my 2012 federal tax return Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. How do i amend my 2012 federal tax return Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. How do i amend my 2012 federal tax return Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. How do i amend my 2012 federal tax return Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. How do i amend my 2012 federal tax return C Campaign contributions, Lobbying and political activities. How do i amend my 2012 federal tax return , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. How do i amend my 2012 federal tax return Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. How do i amend my 2012 federal tax return Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. How do i amend my 2012 federal tax return D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. How do i amend my 2012 federal tax return Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. How do i amend my 2012 federal tax return Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. How do i amend my 2012 federal tax return Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. How do i amend my 2012 federal tax return Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. How do i amend my 2012 federal tax return Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. How do i amend my 2012 federal tax return Educator Expenses, Eligible educator. How do i amend my 2012 federal tax return Employee business (see Employee business expenses) Entertainment, Meals and entertainment. How do i amend my 2012 federal tax return Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. How do i amend my 2012 federal tax return Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. How do i amend my 2012 federal tax return , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. How do i amend my 2012 federal tax return Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. How do i amend my 2012 federal tax return F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. How do i amend my 2012 federal tax return Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. How do i amend my 2012 federal tax return Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. How do i amend my 2012 federal tax return Form 4562 Depreciation and amortization, Reporting your depreciation deduction. How do i amend my 2012 federal tax return , Depreciation. How do i amend my 2012 federal tax return , Computer used in a home office. How do i amend my 2012 federal tax return Free tax services, Free help with your tax return. How do i amend my 2012 federal tax return Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. How do i amend my 2012 federal tax return State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. How do i amend my 2012 federal tax return Expenses, Home Office Principal place of business, Principal place of business. How do i amend my 2012 federal tax return Travel and transportation expenses, Home office. How do i amend my 2012 federal tax return I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. How do i amend my 2012 federal tax return K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. How do i amend my 2012 federal tax return Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. How do i amend my 2012 federal tax return , Lobbying Expenses, Exceptions. How do i amend my 2012 federal tax return Local transportation, Local transportation expenses. How do i amend my 2012 federal tax return Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. How do i amend my 2012 federal tax return Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. How do i amend my 2012 federal tax return P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. How do i amend my 2012 federal tax return , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. How do i amend my 2012 federal tax return Prosecution travel expenses, Federal crime investigation and prosecution. How do i amend my 2012 federal tax return Protective clothing, Protective clothing. How do i amend my 2012 federal tax return Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. How do i amend my 2012 federal tax return Computer used in a home office, Computer used in a home office. How do i amend my 2012 federal tax return Depreciation, Depreciation. How do i amend my 2012 federal tax return Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. How do i amend my 2012 federal tax return Impairment-related work expenses, Impairment-related work expenses. How do i amend my 2012 federal tax return Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. How do i amend my 2012 federal tax return Research expenses, Research Expenses of a College Professor Résumé, Résumé. How do i amend my 2012 federal tax return Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. How do i amend my 2012 federal tax return , Additional information. How do i amend my 2012 federal tax return Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. How do i amend my 2012 federal tax return Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. How do i amend my 2012 federal tax return Education, Travel as education. How do i amend my 2012 federal tax return Indefinite work assignments, Indefinite work assignment. How do i amend my 2012 federal tax return Job search, Travel and transportation expenses. How do i amend my 2012 federal tax return Local transportation, Local transportation expenses. How do i amend my 2012 federal tax return Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. How do i amend my 2012 federal tax return Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. How do i amend my 2012 federal tax return Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. How do i amend my 2012 federal tax return W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications