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Tax preparation online 6. Tax preparation online   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Tax preparation online 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). Tax preparation online 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. Tax preparation online The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Tax preparation online What is the tax benefit of the tuition and fees deduction. Tax preparation online   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Tax preparation online   This deduction is taken as an adjustment to income. Tax preparation online This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Tax preparation online This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Tax preparation online You can choose the education benefit that will give you the lowest tax. Tax preparation online You may want to compare the tuition and fees deduction to the education credits. Tax preparation online See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Tax preparation online Table 6-1. Tax preparation online Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Tax preparation online Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Tax preparation online Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Tax preparation online You pay qualified education expenses of higher education. Tax preparation online You pay the education expenses for an eligible student. Tax preparation online The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Tax preparation online The term “qualified education expenses” is defined later under Qualified Education Expenses . Tax preparation online “Eligible student” is defined later under Who Is an Eligible Student . Tax preparation online For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Tax preparation online Table 6-1. Tax preparation online Tuition and Fees Deduction at a Glance Do not rely on this table alone. Tax preparation online Refer to the text for complete details. Tax preparation online Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Tax preparation online 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). Tax preparation online Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Tax preparation online 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. Tax preparation online 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. Tax preparation online Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Tax preparation online Your filing status is married filing separately. Tax preparation online Another person can claim an exemption for you as a dependent on his or her tax return. Tax preparation online You cannot take the deduction even if the other person does not actually claim that exemption. Tax preparation online Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Tax preparation online 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. Tax preparation online More information on nonresident aliens can be found in Publication 519. Tax preparation online 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. Tax preparation online 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. Tax preparation online 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. Tax preparation online Academic period. Tax preparation 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. Tax preparation 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. Tax preparation online Paid with borrowed funds. Tax preparation online   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Tax preparation online 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. Tax preparation online Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Tax preparation online Student withdraws from class(es). Tax preparation online   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Tax preparation online 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. Tax preparation online Eligible educational institution. Tax preparation 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. Tax preparation online S. Tax preparation online Department of Education. Tax preparation online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Tax preparation online The educational institution should be able to tell you if it is an eligible educational institution. Tax preparation online   Certain educational institutions located outside the United States also participate in the U. Tax preparation online S. Tax preparation online Department of Education's Federal Student Aid (FSA) programs. Tax preparation online Related expenses. Tax preparation online   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. Tax preparation online Prepaid expenses. Tax preparation online   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. Tax preparation online See Academic period , earlier. Tax preparation online 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). Tax preparation online 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). Tax preparation online In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Tax preparation online Example 1. Tax preparation online Jackson is a sophomore in University V's degree program in dentistry. Tax preparation online 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. Tax preparation online 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. Tax preparation online Example 2. Tax preparation online 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. Tax preparation online 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. Tax preparation online Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Tax preparation online Donna bought hers at College W's bookstore. Tax preparation online 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. Tax preparation online Example 3. Tax preparation online When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Tax preparation online 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. Tax preparation online No portion of the fee covers personal expenses. Tax preparation online Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Tax preparation online Therefore, it is a qualified expense. Tax preparation online No Double Benefit Allowed You cannot do any of the following. Tax preparation online Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Tax preparation online 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. Tax preparation online 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). Tax preparation online 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. Tax preparation online See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Tax preparation online Deduct qualified education expenses that have been paid with tax-free interest on U. Tax preparation online S. Tax preparation online savings bonds (Form 8815). Tax preparation online See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Tax preparation online Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Tax preparation online See the following section on Adjustments to Qualified Education Expenses. Tax preparation online 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. Tax preparation online The result is the amount of adjusted qualified education expenses for each student. Tax preparation online You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Tax preparation online Tax-free educational assistance. Tax preparation online   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. Tax preparation online See Academic period , earlier. Tax preparation online   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Tax preparation online 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). Tax preparation online   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. Tax preparation online 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. Tax preparation online   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. Tax preparation online Generally, any scholarship or fellowship is treated as tax free. Tax preparation online 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. Tax preparation online 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. Tax preparation online 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. Tax preparation online 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. Tax preparation online For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Tax preparation online Refunds. Tax preparation online   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. Tax preparation online Some tax-free educational assistance received after 2013 may be treated as a refund. Tax preparation online See Tax-free educational assistance , earlier. Tax preparation online Refunds received in 2013. Tax preparation online   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. Tax preparation online Refunds received after 2013 but before your income tax return is filed. Tax preparation online   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. Tax preparation online Refunds received after 2013 and after your income tax return is filed. Tax preparation online   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. Tax preparation online See Credit recapture , later. Tax preparation online Coordination with Coverdell education savings accounts and qualified tuition programs. Tax preparation online   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). Tax preparation online 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. Tax preparation online Credit recapture. Tax preparation online    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. Tax preparation online 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. Tax preparation online 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). Tax preparation online Include that amount as an additional tax for the year the refund or tax-free assistance was received. Tax preparation online Example. Tax preparation online   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Tax preparation online You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Tax preparation online The reduction reduced your taxable income by $3,500. Tax preparation online Also, you claimed no tax credits in 2013. Tax preparation online Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Tax preparation online Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Tax preparation online The refigured tuition and fees deduction is $1,500. Tax preparation online Do not file an amended 2013 tax return to account for this adjustment. Tax preparation online 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. Tax preparation online You cannot file Form 1040A for 2014. Tax preparation online Amounts that do not reduce qualified education expenses. Tax preparation online   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. Tax preparation online   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. Tax preparation online 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. Tax preparation online The use of the money is not restricted. Tax preparation online Example 1. Tax preparation online In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Tax preparation online The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Tax preparation online To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Tax preparation online The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Tax preparation online 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. Tax preparation online Jackie does not report any portion of the scholarship as income on her tax return. Tax preparation online 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. Tax preparation online 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. Tax preparation online Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Tax preparation online Example 2. Tax preparation online The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Tax preparation online Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Tax preparation online Jackie is treated as having paid $3,000 in qualified education expenses. Tax preparation online 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. Tax preparation online This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Tax preparation online Sports, games, hobbies, and noncredit courses. Tax preparation online   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. Tax preparation online However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Tax preparation online Comprehensive or bundled fees. Tax preparation online   Some eligible educational institutions combine all of their fees for an academic period into one amount. Tax preparation online 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. Tax preparation online 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. Tax preparation online See Figuring the Deduction , later, for more information about Form 1098-T. Tax preparation online 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). Tax preparation online 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. Tax preparation online For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Tax preparation online You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Tax preparation online IF your dependent is an eligible student and you. Tax preparation online . Tax preparation online . Tax preparation online AND. Tax preparation online . Tax preparation online . Tax preparation online THEN. Tax preparation online . Tax preparation online . Tax preparation online 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. Tax preparation online Your dependent cannot take a deduction. Tax preparation online claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Tax preparation online do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Tax preparation online do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Tax preparation online Expenses paid by dependent. Tax preparation online   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Tax preparation online Neither you nor your dependent can deduct the expenses. Tax preparation online 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. Tax preparation online This rule applies even if you do not claim an exemption for your dependent on your tax return. Tax preparation online Expenses paid by you. Tax preparation online   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. Tax preparation online Expenses paid under divorce decree. Tax preparation online   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. Tax preparation online 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. Tax preparation online Expenses paid by others. Tax preparation online   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. Tax preparation online In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Tax preparation online 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. Tax preparation online If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Tax preparation online If the student is your dependent, no one can deduct the payments. Tax preparation online Example. Tax preparation online In 2013, Ms. Tax preparation online Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Tax preparation online 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. Tax preparation online 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. Tax preparation online If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Tax preparation online Baker's payment. Tax preparation online Tuition reduction. Tax preparation online   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. Tax preparation online 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. Tax preparation online For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Tax preparation online 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. Tax preparation online See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Tax preparation online Form 1098-T. Tax preparation online   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). Tax preparation online 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. Tax preparation online An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Tax preparation online However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Tax preparation online When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Tax preparation online   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. Tax preparation online    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. Tax preparation online 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. Tax preparation online 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. Tax preparation online No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Tax preparation online Modified adjusted gross income (MAGI). Tax preparation online   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. Tax preparation online However, as discussed below, there may be other modifications. Tax preparation online MAGI when using Form 1040A. Tax preparation 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 19 (tuition and fees deduction). Tax preparation online MAGI when using Form 1040. Tax preparation 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 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. Tax preparation online   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Tax preparation online   You can use Worksheet 6-1. Tax preparation online MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Tax preparation online Table 6-2. Tax preparation online Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Tax preparation online . Tax preparation online . Tax preparation online AND your MAGI is. Tax preparation online . Tax preparation online . Tax preparation online THEN your maximum tuition and fees deduction is. Tax preparation online . Tax preparation online . Tax preparation online single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Tax preparation online more than $65,000  but not more than $80,000 $2,000. Tax preparation online more than $80,000 $0. Tax preparation online married filing joint return not more than $130,000 $4,000. Tax preparation online more than $130,000 but not more than $160,000 $2,000. Tax preparation online more than $160,000 $0. Tax preparation online Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Tax preparation online Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Tax preparation online A filled-in Form 8917 is shown at the end of this chapter. Tax preparation online Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Tax preparation online This is the first year of his postsecondary education. Tax preparation online During 2013, he paid $3,600 for his qualified 2013 tuition expense. Tax preparation online Both he and the college meet all of the requirements for the tuition and fees deduction. Tax preparation online Tim's total income (Form 1040, line 22) and MAGI are $26,000. Tax preparation online He figures his deduction of $3,600 as shown on Form 8917, later. Tax preparation online Worksheet 6-1. Tax preparation online 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. Tax preparation online 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. Tax preparation online 1. Tax preparation online Enter the amount from Form 1040, line 22   1. Tax preparation online         2. Tax preparation online Enter the total from Form 1040, lines 23 through 33   2. Tax preparation online               3. Tax preparation online Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Tax preparation online               4. Tax preparation online Add lines 2 and 3   4. Tax preparation online         5. Tax preparation online Subtract line 4 from line 1   5. Tax preparation online         6. Tax preparation online Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Tax preparation online         7. Tax preparation online Enter your foreign housing deduction (Form 2555, line 50)   7. Tax preparation online         8. Tax preparation online Enter the amount of income from Puerto Rico you are excluding   8. Tax preparation online         9. Tax preparation online Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Tax preparation online         10. Tax preparation online Add lines 5 through 9. Tax preparation online This is your modified adjusted gross income   10. Tax preparation online     Note. Tax preparation online 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. Tax preparation online       This image is too large to be displayed in the current screen. Tax preparation online Please click the link to view the image. Tax preparation online Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Here you will find links to the Statistics of Income studies relating to the tax-exempt sector. For each of these areas, there are statistical tables and text articles that include both recent and historical data.

 

Charities & Other Tax-Exempt Organizations

Snapshot of Charities & Other Tax-Exempt Organizations
 

Nonprofit charitable organizations are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Code Sections 501(c)(4)–(9). Data are compiled from Form 990, Return of Organization Exempt from Income Tax.

Exempt Organizations' Unrelated Business Income Tax

Snapshot of Unrelated Business Income Tax Statistics

Focuses on taxable income produced by an exempt organization, from activities considered "not substantially related" to its tax-exempt mission.  Measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' UBI.  Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

IRS Exempt Organizations Population Data Selected data for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations. Data are from the IRS Exempt Organization Master File.
Private Foundations & Charitable Trusts

Snapshot of Private Foundation Statistics

Private foundations organized for charitable purposes are exempt from income taxes.  They are differentiated from tax-exempt public charities by their narrow bases of control and financial support.  Data are compiled from Form 990-PF, and are available for the following types of organizations: Operating Foundations, Nonoperating Foundations, and Section 4947(a)(1) Nonexempt Charitable Trusts.

Split-Interest Trusts

Snapshot of Split Interest Trusts

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor.  Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds.  Data are compiled from Form 5227.     

Tax-Exempt Bonds

Snapshot of Tax-Exempt Bonds

Focuses on "public purpose" (Government) and "private activity" bonds, and analyzes the types of property financed and the entire issue price of bonds.  Data are compiled from Forms 8038-G and 8038, respectively.  
SOI Bulletin Articles & Data Releases Index of articles and data releases related to the nonprofit sector and published in the quarterly SOI Bulletin .

 

Page Last Reviewed or Updated: 19-Mar-2014

The Tax Preparation Online

Tax preparation online Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Tax preparation online Please click the link to view the image. Tax preparation online Form 1040A, page 1, for Joshua A. Tax preparation online Blake This image is too large to be displayed in the current screen. Tax preparation online Please click the link to view the image. Tax preparation online Form 1040A, page 2, for Joshua A. Tax preparation online Blake This image is too large to be displayed in the current screen. Tax preparation online Please click the link to view the image. Tax preparation online Form 8615 for Joshua A. Tax preparation online Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Tax preparation online Enter the amount from Form 1040A, line 27 1. Tax preparation online 48,800*       2. Tax preparation online Enter the amount from Form 1040A, line 9b 2. Tax preparation online 300*           3. Tax preparation online Enter the amount from Form 1040A, line 10 3. Tax preparation online 200*           4. Tax preparation online Add lines 2 and 3 4. Tax preparation online 500       5. Tax preparation online Subtract line 4 from line 1. Tax preparation online If zero or less, enter -0- 5. Tax preparation online 48,300       6. Tax preparation online Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Tax preparation online 48,800*         $48,600 if head of household. Tax preparation online                   7. Tax preparation online Enter the smaller of line 5 or line 6 7. Tax preparation online 48,300       8. Tax preparation online Subtract line 7 from line 6. Tax preparation online This amount is taxed at 0% 8. Tax preparation online   500       9. Tax preparation online Enter the smaller of line 1 or line 4 9. Tax preparation online 500       10. Tax preparation online Enter the amount from line 8 10. Tax preparation online   500       11. Tax preparation online Subtract line 10 from line 9 11. Tax preparation online  -0-       12. Tax preparation online Multiply line 11 by 15% (. Tax preparation online 15) 12. Tax preparation online -0-   13. Tax preparation online Use the Tax Table to figure the tax on the amount on line 5. Tax preparation online Enter the tax here 13. Tax preparation online 6,356   14. Tax preparation online Add lines 12 and 13 14. Tax preparation online 6,356   15. Tax preparation online Use the Tax Table to figure the tax on the amount on line 1. Tax preparation online Enter the tax here 15. Tax preparation online 6,431   16. Tax preparation online Tax on all taxable income. 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Tax preparation online  400       6. Tax preparation online Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Tax preparation online 1,650*         $48,600 if head of household. Tax preparation online                   7. Tax preparation online Enter the smaller of line 5 or line 6 7. Tax preparation online   400       8. Tax preparation online Subtract line 7 from line 6. Tax preparation online This amount is taxed at 0% 8. Tax preparation online 1,250       9. Tax preparation online Enter the smaller of line 1 or line 4 9. Tax preparation online 1,250       10. Tax preparation online Enter the amount from line 8 10. Tax preparation online 1,250       11. Tax preparation online Subtract line 10 from line 9 11. Tax preparation online -0-       12. Tax preparation online Multiply line 11 by 15% (. 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