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Search FreetaxusaSearch freetaxusa 5. Search freetaxusa Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Search freetaxusa However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Search freetaxusa The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Search freetaxusa Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Search freetaxusa This section describes the requirements for tax-free treatment of canceled student loans. Search freetaxusa Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Search freetaxusa The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Search freetaxusa See Exception, later. Search freetaxusa Eligible educational institution. Search freetaxusa This is an educational 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. Search freetaxusa Qualified lenders. Search freetaxusa These include the following. Search freetaxusa The United States, or an instrumentality thereof. Search freetaxusa A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Search freetaxusa A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Search freetaxusa An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Search freetaxusa Occupations with unmet needs include medicine, nursing, teaching, and law. Search freetaxusa Section 501(c)(3) organization. Search freetaxusa This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Search freetaxusa Charitable. Search freetaxusa Religious. Search freetaxusa Educational. Search freetaxusa Scientific. Search freetaxusa Literary. Search freetaxusa Testing for public safety. Search freetaxusa Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Search freetaxusa The prevention of cruelty to children or animals. Search freetaxusa Exception. Search freetaxusa The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Search freetaxusa Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Search freetaxusa The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Search freetaxusa Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Search freetaxusa A state education loan repayment program eligible for funds under the Public Health Service Act. Search freetaxusa Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Search freetaxusa You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Search freetaxusa Prev Up Next Home More Online Publications
Surface Mining, Reclamation and Enforcement
The Office of Surface Mining, Reclamation and Enforcement works to protect populations and the environment during surface coal mining operations. The Office also works to clean and put to good use abandoned mine sites. These missions are accomplished primarily through regulation and oversight of state programs.
Contact the Agency or Department
Contact via the Web: Contact the Surface Mining, Reclamation and Enforcement
1951 Constitution Ave NW
Washington, DC 20240
Phone Number: (202) 208-2565
TTY: (202) 208-2694