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How to amend your taxes online 4. How to amend your taxes online   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. How to amend your taxes online However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. How to amend your taxes online For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. How to amend your taxes online This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. How to amend your taxes online The student loan interest deduction is taken as an adjustment to income. How to amend your taxes online This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). How to amend your taxes online This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. How to amend your taxes online Table 4-1. How to amend your taxes online Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. How to amend your taxes online Do not rely on this table alone. How to amend your taxes online Refer to the text for complete details. How to amend your taxes online Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. How to amend your taxes online Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. How to amend your taxes online Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. How to amend your taxes online Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. How to amend your taxes online Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). How to amend your taxes online Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. How to amend your taxes online It includes both required and voluntary interest payments. How to amend your taxes online Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. How to amend your taxes online Loans from the following sources are not qualified student loans. How to amend your taxes online A related person. How to amend your taxes online A qualified employer plan. How to amend your taxes online Your dependent. How to amend your taxes online   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. How to amend your taxes online You can find more information about dependents in Publication 501. How to amend your taxes online Exceptions. How to amend your taxes online   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. How to amend your taxes online An individual can be your dependent even if you are the dependent of another taxpayer. How to amend your taxes online An individual can be your dependent even if the individual files a joint return with a spouse. How to amend your taxes online An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). How to amend your taxes online Reasonable period of time. How to amend your taxes online   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. How to amend your taxes online   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. How to amend your taxes online The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. How to amend your taxes online   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. How to amend your taxes online Academic period. How to amend your taxes online   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. How to amend your taxes online In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. How to amend your taxes online Eligible student. How to amend your taxes online   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. How to amend your taxes online Enrolled at least half-time. How to amend your taxes online   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. How to amend your taxes online   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How to amend your taxes online However, the standard may not be lower than any of those established by the U. How to amend your taxes online S. How to amend your taxes online Department of Education under the Higher Education Act of 1965. How to amend your taxes online Related person. How to amend your taxes online   You cannot deduct interest on a loan you get from a related person. How to amend your taxes online Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. How to amend your taxes online ), Your lineal descendants (children, grandchildren, etc. How to amend your taxes online ), and Certain corporations, partnerships, trusts, and exempt organizations. How to amend your taxes online Qualified employer plan. How to amend your taxes online   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. How to amend your taxes online Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. How to amend your taxes online They include amounts paid for the following items. How to amend your taxes online Tuition and fees. How to amend your taxes online Room and board. How to amend your taxes online Books, supplies, and equipment. How to amend your taxes online Other necessary expenses (such as transportation). How to amend your taxes online The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How to amend your taxes online Eligible educational institution. How to amend your taxes online   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to amend your taxes online S. How to amend your taxes online Department of Education. How to amend your taxes online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to amend your taxes online   Certain educational institutions located outside the United States also participate in the U. How to amend your taxes online S. How to amend your taxes online Department of Education's Federal Student Aid (FSA) programs. How to amend your taxes online   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting 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 to amend your taxes online   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. How to amend your taxes online The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. How to amend your taxes online    The educational institution should be able to tell you if it is an eligible educational institution. How to amend your taxes online Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. How to amend your taxes online Employer-provided educational assistance. How to amend your taxes online See chapter 11, Employer-Provided Educational Assistance . How to amend your taxes online Tax-free distribution of earnings from a Coverdell education savings account (ESA). How to amend your taxes online See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. How to amend your taxes online Tax-free distribution of earnings from a qualified tuition program (QTP). How to amend your taxes online See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. How to amend your taxes online U. How to amend your taxes online S. How to amend your taxes online savings bond interest that you exclude from income because it is used to pay qualified education expenses. How to amend your taxes online See chapter 10, Education Savings Bond Program . How to amend your taxes online The tax-free part of scholarships and fellowships. How to amend your taxes online See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to amend your taxes online Veterans' educational assistance. How to amend your taxes online See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to amend your taxes online Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to amend your taxes online Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. How to amend your taxes online Loan origination fee. How to amend your taxes online   In general, this is a one-time fee charged by the lender when a loan is made. How to amend your taxes online To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. How to amend your taxes online A loan origination fee treated as interest accrues over the term of the loan. How to amend your taxes online   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. How to amend your taxes online If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. How to amend your taxes online The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. How to amend your taxes online A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. How to amend your taxes online Example. How to amend your taxes online In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. How to amend your taxes online The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. How to amend your taxes online Bill began making payments on his student loan in 2013. How to amend your taxes online Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. How to amend your taxes online Bill's loan is payable in 120 equal monthly payments. How to amend your taxes online He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). How to amend your taxes online Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. How to amend your taxes online To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. How to amend your taxes online Capitalized interest. How to amend your taxes online   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. How to amend your taxes online Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. How to amend your taxes online No deduction for capitalized interest is allowed in a year in which no loan payments were made. How to amend your taxes online Interest on revolving lines of credit. How to amend your taxes online   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. How to amend your taxes online See Qualified Education Expenses , earlier. How to amend your taxes online Interest on refinanced student loans. How to amend your taxes online   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. How to amend your taxes online    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. How to amend your taxes online Voluntary interest payments. How to amend your taxes online   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. How to amend your taxes online Example. How to amend your taxes online The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. How to amend your taxes online He began making payments as required. How to amend your taxes online In September 2013, Roger enrolled in graduate school on a full-time basis. How to amend your taxes online He applied for and was granted deferment of his loan payments while in graduate school. How to amend your taxes online Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. How to amend your taxes online Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. How to amend your taxes online Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. How to amend your taxes online To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. How to amend your taxes online Example. How to amend your taxes online In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. How to amend your taxes online The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. How to amend your taxes online The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. How to amend your taxes online At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. How to amend your taxes online The loan is payable over 60 months, with a payment of $200. How to amend your taxes online 51 due on the first of each month, beginning November 2013. How to amend your taxes online Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. How to amend your taxes online However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). How to amend your taxes online Payment Date   Payment   Stated Interest   Principal November 2013   $200. How to amend your taxes online 51   $44. How to amend your taxes online 27   $156. How to amend your taxes online 24 December 2013   $200. How to amend your taxes online 51   $43. How to amend your taxes online 62   $156. How to amend your taxes online 89 Totals   $401. How to amend your taxes online 02   $87. How to amend your taxes online 89   $313. How to amend your taxes online 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. How to amend your taxes online 89. How to amend your taxes online Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). How to amend your taxes online A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. How to amend your taxes online Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. How to amend your taxes online Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. How to amend your taxes online 02 ($87. How to amend your taxes online 89 + $10 + $303. How to amend your taxes online 13). How to amend your taxes online For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. How to amend your taxes online She also will apply the remaining amount of capitalized interest ($625 − $303. How to amend your taxes online 13 = $321. How to amend your taxes online 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. How to amend your taxes online Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. How to amend your taxes online Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. How to amend your taxes online Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. How to amend your taxes online Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. How to amend your taxes online For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. How to amend your taxes online When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. How to amend your taxes online Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. How to amend your taxes online Your filing status is any filing status except married filing separately. How to amend your taxes online No one else is claiming an exemption for you on his or her tax return. How to amend your taxes online You are legally obligated to pay interest on a qualified student loan. How to amend your taxes online You paid interest on a qualified student loan. How to amend your taxes online Claiming an exemption for you. How to amend your taxes online   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. How to amend your taxes online Example 1. How to amend your taxes online During 2013, Josh paid $600 interest on his qualified student loan. How to amend your taxes online Only he is legally obligated to make the payments. How to amend your taxes online No one claimed an exemption for Josh for 2013. How to amend your taxes online Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. How to amend your taxes online Example 2. How to amend your taxes online During 2013, Jo paid $1,100 interest on her qualified student loan. How to amend your taxes online Only she is legally obligated to make the payments. How to amend your taxes online Jo's parents claimed an exemption for her on their 2013 tax return. How to amend your taxes online In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. How to amend your taxes online Interest paid by others. How to amend your taxes online   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. How to amend your taxes online Example 1. How to amend your taxes online Darla obtained a qualified student loan to attend college. How to amend your taxes online After Darla's graduation from college, she worked as an intern for a nonprofit organization. How to amend your taxes online As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. How to amend your taxes online This payment was treated as additional compensation and reported in box 1 of her Form W-2. How to amend your taxes online Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. How to amend your taxes online Example 2. How to amend your taxes online Ethan obtained a qualified student loan to attend college. How to amend your taxes online After graduating from college, the first monthly payment on his loan was due in December. How to amend your taxes online As a gift, Ethan's mother made this payment for him. How to amend your taxes online No one is claiming a dependency exemption for Ethan on his or her tax return. How to amend your taxes online Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. How to amend your taxes online No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). How to amend your taxes online Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. How to amend your taxes online However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. How to amend your taxes online You can use Worksheet 4-1. How to amend your taxes online Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. How to amend your taxes online Form 1098-E. How to amend your taxes online   To help you figure your student loan interest deduction, you should receive Form 1098-E. How to amend your taxes online Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. How to amend your taxes online   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. How to amend your taxes online Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. How to amend your taxes online However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. How to amend your taxes online See Allocating Payments Between Interest and Principal , earlier. How to amend your taxes online    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. How to amend your taxes online The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. How to amend your taxes online Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). How to amend your taxes online You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). How to amend your taxes online Modified adjusted gross income (MAGI). How to amend your taxes online   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. How to amend your taxes online However, as discussed below, there may be other modifications. How to amend your taxes online Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. How to amend your taxes online Table 4-2. How to amend your taxes online Effect of MAGI on Student Loan Interest Deduction IF your filing status is. How to amend your taxes online . How to amend your taxes online . How to amend your taxes online AND your MAGI is. How to amend your taxes online . How to amend your taxes online . How to amend your taxes online THEN your student loan interest deduction is. How to amend your taxes online . How to amend your taxes online . How to amend your taxes online single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. How to amend your taxes online more than $60,000  but less than $75,000 reduced because of the phaseout. How to amend your taxes online $75,000 or more eliminated by the phaseout. How to amend your taxes online married filing joint return not more than $125,000 not affected by the phaseout. How to amend your taxes online more than $125,000 but less than $155,000 reduced because of the phaseout. How to amend your taxes online $155,000 or more eliminated by the phaseout. How to amend your taxes online MAGI when using Form 1040A. How to amend your taxes online   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). How to amend your taxes online MAGI when using Form 1040. How to amend your taxes online   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), 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. How to amend your taxes online MAGI when using Form 1040NR. How to amend your taxes online   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). How to amend your taxes online MAGI when using Form 1040NR-EZ. How to amend your taxes online   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). How to amend your taxes online Phaseout. How to amend your taxes online   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. How to amend your taxes online To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. How to amend your taxes online The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). How to amend your taxes online The denominator is $15,000 ($30,000 in the case of a joint return). How to amend your taxes online Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. How to amend your taxes online Example 1. How to amend your taxes online During 2013 you paid $800 interest on a qualified student loan. How to amend your taxes online Your 2013 MAGI is $145,000 and you are filing a joint return. How to amend your taxes online You must reduce your deduction by $533, figured as follows. How to amend your taxes online   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). How to amend your taxes online Example 2. How to amend your taxes online The facts are the same as in Example 1 except that you paid $2,750 interest. How to amend your taxes online Your maximum deduction for 2013 is $2,500. How to amend your taxes online You must reduce your maximum deduction by $1,667, figured as follows. How to amend your taxes online   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). How to amend your taxes online Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. How to amend your taxes online However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. How to amend your taxes online Student Loan Interest Deduction Worksheet at the end of this chapter. How to amend your taxes online Claiming the Deduction The student loan interest deduction is an adjustment to income. How to amend your taxes online To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). How to amend your taxes online Worksheet 4-1. How to amend your taxes online Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. How to amend your taxes online Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. How to amend your taxes online 1. How to amend your taxes online Enter the total interest you paid in 2013 on qualified student loans. How to amend your taxes online Do not enter  more than $2,500 1. How to amend your taxes online   2. How to amend your taxes online Enter the amount from Form 1040, line 22 2. How to amend your taxes online       3. How to amend your taxes online Enter the total of the amounts from Form 1040,  lines 23 through 32 3. How to amend your taxes online           4. How to amend your taxes online Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. How to amend your taxes online           5. How to amend your taxes online Add lines 3 and 4 5. How to amend your taxes online       6. How to amend your taxes online Subtract line 5 from line 2 6. How to amend your taxes online       7. How to amend your taxes online Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. How to amend your taxes online       8. How to amend your taxes online Enter any foreign housing deduction (Form 2555, line 50) 8. How to amend your taxes online       9. How to amend your taxes online Enter the amount of income from Puerto Rico you are excluding 9. How to amend your taxes online       10. How to amend your taxes online Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. How to amend your taxes online       11. How to amend your taxes online Add lines 6 through 10. How to amend your taxes online This is your modified adjusted gross income 11. How to amend your taxes online   12. How to amend your taxes online Enter the amount shown below for your filing status 12. How to amend your taxes online     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. How to amend your taxes online Is the amount on line 11 more than the amount on line 12?       □ No. How to amend your taxes online Skip lines 13 and 14, enter -0- on line 15, and go to line 16. How to amend your taxes online       □ Yes. How to amend your taxes online Subtract line 12 from line 11 13. How to amend your taxes online   14. How to amend your taxes online Divide line 13 by $15,000 ($30,000 if married filing jointly). How to amend your taxes online Enter the result as a decimal  (rounded to at least three places). How to amend your taxes online If the result is 1. How to amend your taxes online 000 or more, enter 1. How to amend your taxes online 000 14. How to amend your taxes online . How to amend your taxes online 15. How to amend your taxes online Multiply line 1 by line 14 15. How to amend your taxes online   16. How to amend your taxes online Student loan interest deduction. How to amend your taxes online Subtract line 15 from line 1. How to amend your taxes online Enter the result here  and on Form 1040, line 33. How to amend your taxes online Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. How to amend your taxes online ) 16. How to amend your taxes online   Prev  Up  Next   Home   More Online Publications
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The How To Amend Your Taxes Online

How to amend your taxes online Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. How to amend your taxes online Homeowners association, Homeowners association assessments. How to amend your taxes online Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. How to amend your taxes online Construction, Construction. How to amend your taxes online Cooperatives, Special Rules for Cooperatives, Cooperative apartment. How to amend your taxes online Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. How to amend your taxes online F Fire insurance premiums, Items not added to basis and not deductible. How to amend your taxes online Form 1098, Mortgage Interest Statement 8396, How to claim the credit. How to amend your taxes online , Figuring the Credit Free tax services, Free help with your tax return. How to amend your taxes online G Gift of home, Gift Ground rent, Ground rent. How to amend your taxes online H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. How to amend your taxes online Received as gift, Gift Homeowners association assessments, Homeowners association assessments. How to amend your taxes online House payment, Your house payment. How to amend your taxes online Housing allowance, minister or military, Minister's or military housing allowance. How to amend your taxes online I Improvements, Improvements. How to amend your taxes online Inheritance, Inheritance Insurance, Nondeductible payments. How to amend your taxes online , Items not added to basis and not deductible. How to amend your taxes online Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. How to amend your taxes online K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. How to amend your taxes online Local benefits, assessments for, Assessments for local benefits. How to amend your taxes online M MCC (Mortgage credit certificate), Who qualifies. How to amend your taxes online Minister's or military housing allowance, Minister's or military housing allowance. How to amend your taxes online Mortgage credit certificate (MCC), Who qualifies. How to amend your taxes online Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. How to amend your taxes online Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. How to amend your taxes online Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. How to amend your taxes online , Refund of overpaid interest. How to amend your taxes online Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. How to amend your taxes online N Nondeductible payments, Nondeductible payments. How to amend your taxes online , Items not added to basis and not deductible. How to amend your taxes online P Points, Points Prepaid interest, Prepaid interest. How to amend your taxes online Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. How to amend your taxes online , Real estate taxes. How to amend your taxes online Refund or rebate, Refund or rebate of real estate taxes. How to amend your taxes online Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. How to amend your taxes online , Refund of overpaid interest. How to amend your taxes online Real estate taxes, Refund or rebate of real estate taxes. How to amend your taxes online Repairs, Repairs versus improvements. How to amend your taxes online S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. How to amend your taxes online Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. How to amend your taxes online , Real estate taxes. How to amend your taxes online Stamp taxes, Transfer taxes (or stamp taxes). How to amend your taxes online Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. How to amend your taxes online Transfer taxes, Transfer taxes (or stamp taxes). How to amend your taxes online W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications