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How To File Form 1040x

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How To File Form 1040x

How to file form 1040x Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. How to file form 1040x Volunteers. How to file form 1040x Ordering forms and publications. How to file form 1040x Tax questions. How to file form 1040x Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. How to file form 1040x irs. How to file form 1040x gov/pub463. How to file form 1040x What's New Standard mileage rate. How to file form 1040x  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. How to file form 1040x Car expenses and use of the standard mileage rate are explained in chapter 4. How to file form 1040x Depreciation limits on cars, trucks, and vans. How to file form 1040x  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). How to file form 1040x For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). How to file form 1040x Depreciation limits are explained in chapter 4. How to file form 1040x Section 179 deduction. How to file form 1040x  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. How to file form 1040x Section 179 Deduction is explained in chapter 4. How to file form 1040x Special depreciation allowance. How to file form 1040x  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. How to file form 1040x Special Depreciation Allowance is explained in chapter 4. How to file form 1040x Reminder Photographs of missing children. How to file form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file form 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file form 1040x Per diem rates. How to file form 1040x  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). How to file form 1040x Instead, current per diem rates may be found on the U. How to file form 1040x S. How to file form 1040x General Services Administration (GSA) website at www. How to file form 1040x gsa. How to file form 1040x gov/perdiem. How to file form 1040x Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. How to file form 1040x An ordinary expense is one that is common and accepted in your trade or business. How to file form 1040x A necessary expense is one that is helpful and appropriate for your business. How to file form 1040x An expense does not have to be required to be considered necessary. How to file form 1040x This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. How to file form 1040x Who should use this publication. How to file form 1040x   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. How to file form 1040x Users of employer-provided vehicles. How to file form 1040x   If an employer-provided vehicle was available for your use, you received a fringe benefit. How to file form 1040x Generally, your employer must include the value of the use or availability of the vehicle in your income. How to file form 1040x However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). How to file form 1040x   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. How to file form 1040x   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. How to file form 1040x See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. How to file form 1040x   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. How to file form 1040x Who does not need to use this publication. How to file form 1040x   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. How to file form 1040x   If you are an employee, you will not need to read this publication if all of the following are true. How to file form 1040x You fully accounted to your employer for your work-related expenses. How to file form 1040x You received full reimbursement for your expenses. How to file form 1040x Your employer required you to return any excess reimbursement and you did so. How to file form 1040x There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. How to file form 1040x If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. How to file form 1040x If you would like more information on reimbursements and accounting to your employer, see chapter 6 . How to file form 1040x    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. How to file form 1040x Volunteers. How to file form 1040x   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. How to file form 1040x See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. How to file form 1040x Comments and suggestions. How to file form 1040x   We welcome your comments about this publication and your suggestions for future editions. How to file form 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file form 1040x   You can send your comments from www. How to file form 1040x irs. How to file form 1040x gov/formspubs/. How to file form 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file form 1040x Ordering forms and publications. How to file form 1040x   Visit www. How to file form 1040x irs. How to file form 1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file form 1040x Internal Revenue Service 1201 N. How to file form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file form 1040x   If you have a tax question, check the information available on IRS. How to file form 1040x gov or call 1-800-829-1040. How to file form 1040x We cannot answer tax questions sent to either of the above addresses. How to file form 1040x Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. How to file form 1040x Prev  Up  Next   Home   More Online Publications
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The How To File Form 1040x

How to file form 1040x 6. How to file form 1040x   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. How to file form 1040x Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). How to file form 1040x You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. How to file form 1040x The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . How to file form 1040x What is the tax benefit of the tuition and fees deduction. How to file form 1040x   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. How to file form 1040x   This deduction is taken as an adjustment to income. How to file form 1040x This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). How to file form 1040x This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. How to file form 1040x You can choose the education benefit that will give you the lowest tax. How to file form 1040x You may want to compare the tuition and fees deduction to the education credits. How to file form 1040x See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. How to file form 1040x Table 6-1. How to file form 1040x Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. How to file form 1040x Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. How to file form 1040x Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. How to file form 1040x You pay qualified education expenses of higher education. How to file form 1040x You pay the education expenses for an eligible student. How to file form 1040x The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. How to file form 1040x The term “qualified education expenses” is defined later under Qualified Education Expenses . How to file form 1040x “Eligible student” is defined later under Who Is an Eligible Student . How to file form 1040x For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. How to file form 1040x Table 6-1. How to file form 1040x Tuition and Fees Deduction at a Glance Do not rely on this table alone. How to file form 1040x Refer to the text for complete details. How to file form 1040x Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. How to file form 1040x What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). How to file form 1040x Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. How to file form 1040x For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. How to file form 1040x What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. How to file form 1040x Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. How to file form 1040x Your filing status is married filing separately. How to file form 1040x Another person can claim an exemption for you as a dependent on his or her tax return. How to file form 1040x You cannot take the deduction even if the other person does not actually claim that exemption. How to file form 1040x Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). How to file form 1040x You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. How to file form 1040x More information on nonresident aliens can be found in Publication 519. How to file form 1040x What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to file form 1040x Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. How to file form 1040x For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. How to file form 1040x Academic period. How to file form 1040x   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 file form 1040x 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 file form 1040x Paid with borrowed funds. How to file form 1040x   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. How to file form 1040x Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. How to file form 1040x Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. How to file form 1040x Student withdraws from class(es). How to file form 1040x   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. How to file form 1040x Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How to file form 1040x Eligible educational institution. How to file form 1040x   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 file form 1040x S. How to file form 1040x Department of Education. How to file form 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to file form 1040x The educational institution should be able to tell you if it is an eligible educational institution. How to file form 1040x   Certain educational institutions located outside the United States also participate in the U. How to file form 1040x S. How to file form 1040x Department of Education's Federal Student Aid (FSA) programs. How to file form 1040x Related expenses. How to file form 1040x   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How to file form 1040x Prepaid expenses. How to file form 1040x   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. How to file form 1040x See Academic period , earlier. How to file form 1040x For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). How to file form 1040x You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). How to file form 1040x In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. How to file form 1040x Example 1. How to file form 1040x Jackson is a sophomore in University V's degree program in dentistry. How to file form 1040x This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. How to file form 1040x Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. How to file form 1040x Example 2. How to file form 1040x Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. How to file form 1040x The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. How to file form 1040x Charles bought his books from a friend, so what he paid for them is not a qualified education expense. How to file form 1040x Donna bought hers at College W's bookstore. How to file form 1040x Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. How to file form 1040x Example 3. How to file form 1040x When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. How to file form 1040x This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. How to file form 1040x No portion of the fee covers personal expenses. How to file form 1040x Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. How to file form 1040x Therefore, it is a qualified expense. How to file form 1040x No Double Benefit Allowed You cannot do any of the following. How to file form 1040x Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. How to file form 1040x Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. How to file form 1040x Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). How to file form 1040x For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How to file form 1040x See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. How to file form 1040x Deduct qualified education expenses that have been paid with tax-free interest on U. How to file form 1040x S. How to file form 1040x savings bonds (Form 8815). How to file form 1040x See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. How to file form 1040x Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. How to file form 1040x See the following section on Adjustments to Qualified Education Expenses. How to file form 1040x Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How to file form 1040x The result is the amount of adjusted qualified education expenses for each student. How to file form 1040x You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. How to file form 1040x Tax-free educational assistance. How to file form 1040x   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. How to file form 1040x See Academic period , earlier. How to file form 1040x   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. How to file form 1040x This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). How to file form 1040x   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. How to file form 1040x If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. How to file form 1040x   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to file form 1040x Generally, any scholarship or fellowship is treated as tax free. How to file form 1040x However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. How to file form 1040x The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to file form 1040x The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to file form 1040x You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. How to file form 1040x For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. How to file form 1040x Refunds. How to file form 1040x   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. How to file form 1040x Some tax-free educational assistance received after 2013 may be treated as a refund. How to file form 1040x See Tax-free educational assistance , earlier. How to file form 1040x Refunds received in 2013. How to file form 1040x   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. How to file form 1040x Refunds received after 2013 but before your income tax return is filed. How to file form 1040x   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. How to file form 1040x Refunds received after 2013 and after your income tax return is filed. How to file form 1040x   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. How to file form 1040x See Credit recapture , later. How to file form 1040x Coordination with Coverdell education savings accounts and qualified tuition programs. How to file form 1040x   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). How to file form 1040x For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How to file form 1040x Credit recapture. How to file form 1040x    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. How to file form 1040x You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. How to file form 1040x You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). How to file form 1040x Include that amount as an additional tax for the year the refund or tax-free assistance was received. How to file form 1040x Example. How to file form 1040x   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. How to file form 1040x You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. How to file form 1040x The reduction reduced your taxable income by $3,500. How to file form 1040x Also, you claimed no tax credits in 2013. How to file form 1040x Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. How to file form 1040x Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. How to file form 1040x The refigured tuition and fees deduction is $1,500. How to file form 1040x Do not file an amended 2013 tax return to account for this adjustment. How to file form 1040x Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. How to file form 1040x You cannot file Form 1040A for 2014. How to file form 1040x Amounts that do not reduce qualified education expenses. How to file form 1040x   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How to file form 1040x   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. How to file form 1040x The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. How to file form 1040x The use of the money is not restricted. How to file form 1040x Example 1. How to file form 1040x In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. How to file form 1040x The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. How to file form 1040x To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. How to file form 1040x The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. How to file form 1040x University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. How to file form 1040x Jackie does not report any portion of the scholarship as income on her tax return. How to file form 1040x In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. How to file form 1040x The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. How to file form 1040x Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. How to file form 1040x Example 2. How to file form 1040x The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. How to file form 1040x Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. How to file form 1040x Jackie is treated as having paid $3,000 in qualified education expenses. How to file form 1040x Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. How to file form 1040x This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How to file form 1040x Sports, games, hobbies, and noncredit courses. How to file form 1040x   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. How to file form 1040x However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How to file form 1040x Comprehensive or bundled fees. How to file form 1040x   Some eligible educational institutions combine all of their fees for an academic period into one amount. How to file form 1040x If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. How to file form 1040x The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. How to file form 1040x See Figuring the Deduction , later, for more information about Form 1098-T. How to file form 1040x Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). How to file form 1040x Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. How to file form 1040x For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. How to file form 1040x You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. How to file form 1040x IF your dependent is an eligible student and you. How to file form 1040x . How to file form 1040x . How to file form 1040x AND. How to file form 1040x . How to file form 1040x . How to file form 1040x THEN. How to file form 1040x . How to file form 1040x . How to file form 1040x claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. How to file form 1040x Your dependent cannot take a deduction. How to file form 1040x claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file form 1040x do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. How to file form 1040x do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file form 1040x Expenses paid by dependent. How to file form 1040x   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. How to file form 1040x Neither you nor your dependent can deduct the expenses. How to file form 1040x For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. How to file form 1040x This rule applies even if you do not claim an exemption for your dependent on your tax return. How to file form 1040x Expenses paid by you. How to file form 1040x   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. How to file form 1040x Expenses paid under divorce decree. How to file form 1040x   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. How to file form 1040x Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. How to file form 1040x Expenses paid by others. How to file form 1040x   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. How to file form 1040x In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. How to file form 1040x If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. How to file form 1040x If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. How to file form 1040x If the student is your dependent, no one can deduct the payments. How to file form 1040x Example. How to file form 1040x In 2013, Ms. How to file form 1040x Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. How to file form 1040x For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. How to file form 1040x If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. How to file form 1040x If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. How to file form 1040x Baker's payment. How to file form 1040x Tuition reduction. How to file form 1040x   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. How to file form 1040x If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. How to file form 1040x For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to file form 1040x Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. How to file form 1040x See Effect of the Amount of Your Income on the Amount of Your Deduction , later. How to file form 1040x Form 1098-T. How to file form 1040x   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). How to file form 1040x Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. How to file form 1040x An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. How to file form 1040x However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. How to file form 1040x When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. How to file form 1040x   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. How to file form 1040x    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. How to file form 1040x Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. How to file form 1040x If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. How to file form 1040x No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). How to file form 1040x Modified adjusted gross income (MAGI). How to file form 1040x   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. How to file form 1040x However, as discussed below, there may be other modifications. How to file form 1040x MAGI when using Form 1040A. How to file form 1040x   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). How to file form 1040x MAGI when using Form 1040. How to file form 1040x   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. How to file form 1040x   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. How to file form 1040x   You can use Worksheet 6-1. How to file form 1040x MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. How to file form 1040x Table 6-2. How to file form 1040x Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. How to file form 1040x . How to file form 1040x . How to file form 1040x AND your MAGI is. How to file form 1040x . How to file form 1040x . How to file form 1040x THEN your maximum tuition and fees deduction is. How to file form 1040x . How to file form 1040x . How to file form 1040x single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. How to file form 1040x more than $65,000  but not more than $80,000 $2,000. How to file form 1040x more than $80,000 $0. How to file form 1040x married filing joint return not more than $130,000 $4,000. How to file form 1040x more than $130,000 but not more than $160,000 $2,000. How to file form 1040x more than $160,000 $0. How to file form 1040x Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. How to file form 1040x Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. How to file form 1040x A filled-in Form 8917 is shown at the end of this chapter. How to file form 1040x Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. How to file form 1040x This is the first year of his postsecondary education. How to file form 1040x During 2013, he paid $3,600 for his qualified 2013 tuition expense. How to file form 1040x Both he and the college meet all of the requirements for the tuition and fees deduction. How to file form 1040x Tim's total income (Form 1040, line 22) and MAGI are $26,000. How to file form 1040x He figures his deduction of $3,600 as shown on Form 8917, later. How to file form 1040x Worksheet 6-1. How to file form 1040x MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. How to file form 1040x Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. How to file form 1040x 1. How to file form 1040x Enter the amount from Form 1040, line 22   1. How to file form 1040x         2. How to file form 1040x Enter the total from Form 1040, lines 23 through 33   2. How to file form 1040x               3. How to file form 1040x Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. How to file form 1040x               4. How to file form 1040x Add lines 2 and 3   4. How to file form 1040x         5. How to file form 1040x Subtract line 4 from line 1   5. How to file form 1040x         6. How to file form 1040x Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. How to file form 1040x         7. How to file form 1040x Enter your foreign housing deduction (Form 2555, line 50)   7. How to file form 1040x         8. How to file form 1040x Enter the amount of income from Puerto Rico you are excluding   8. How to file form 1040x         9. How to file form 1040x Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. How to file form 1040x         10. How to file form 1040x Add lines 5 through 9. How to file form 1040x This is your modified adjusted gross income   10. How to file form 1040x     Note. How to file form 1040x If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. How to file form 1040x       This image is too large to be displayed in the current screen. How to file form 1040x Please click the link to view the image. How to file form 1040x Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications