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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tax questions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm  Section C of Form 4684 is new for 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You do not need to complete Appendix A. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For details, see Losses from Ponzi-type investment schemes , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Reminders Future developments. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm irs. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm gov/pub547. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Photographs of missing children. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A theft occurs when someone steals your property. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This publication discusses the following topics. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Definitions of a casualty, theft, and loss on deposits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm How to figure the amount of your gain or loss. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm How to treat insurance and other reimbursements you receive. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The deduction limits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm When and how to report a casualty or theft. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The special rules for disaster area losses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Forms to file. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Generally, when you have a casualty or theft, you have to file Form 4684. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You may also have to file one or more of the following forms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Schedule A (Form 1040). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 1040NR, Schedule A (for nonresident aliens). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Schedule D. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 4797. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For details on which form to use, see How To Report Gains and Losses , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Condemnations. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Workbooks for casualties and thefts. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Comments and suggestions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   We welcome your comments about this publication and your suggestions for future editions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You can send your comments from www. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm irs. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm gov/formspubs/. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Click on “More Information” and then on “Comment on Tax Forms and Publications”. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Ordering forms and publications. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Visit www. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm irs. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Internal Revenue Service 1201 N. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you have a tax question, check the information available on IRS. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm gov or call 1-800-829-1040. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm We cannot answer tax questions sent to either of the above addresses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Prev  Up  Next   Home   More Online Publications
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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 6. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm What is the tax benefit of the tuition and fees deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   This deduction is taken as an adjustment to income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You can choose the education benefit that will give you the lowest tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You may want to compare the tuition and fees deduction to the education credits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 6-1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You pay qualified education expenses of higher education. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You pay the education expenses for an eligible student. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The term “qualified education expenses” is defined later under Qualified Education Expenses . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm “Eligible student” is defined later under Who Is an Eligible Student . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 6-1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tuition and Fees Deduction at a Glance Do not rely on this table alone. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Refer to the text for complete details. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your filing status is married filing separately. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Another person can claim an exemption for you as a dependent on his or her tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You cannot take the deduction even if the other person does not actually claim that exemption. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm More information on nonresident aliens can be found in Publication 519. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Academic period. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Paid with borrowed funds. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Student withdraws from class(es). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Eligible educational institution. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Department of Education. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The educational institution should be able to tell you if it is an eligible educational institution. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Certain educational institutions located outside the United States also participate in the U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Department of Education's Federal Student Aid (FSA) programs. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Related expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Prepaid expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Academic period , earlier. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Jackson is a sophomore in University V's degree program in dentistry. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Donna bought hers at College W's bookstore. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm No portion of the fee covers personal expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Therefore, it is a qualified expense. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm No Double Benefit Allowed You cannot do any of the following. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Deduct qualified education expenses that have been paid with tax-free interest on U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm savings bonds (Form 8815). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See the following section on Adjustments to Qualified Education Expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The result is the amount of adjusted qualified education expenses for each student. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tax-free educational assistance. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Academic period , earlier. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Generally, any scholarship or fellowship is treated as tax free. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Refunds. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Some tax-free educational assistance received after 2013 may be treated as a refund. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Tax-free educational assistance , earlier. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Refunds received in 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Refunds received after 2013 but before your income tax return is filed. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Refunds received after 2013 and after your income tax return is filed. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Credit recapture , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Coordination with Coverdell education savings accounts and qualified tuition programs. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Credit recapture. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Include that amount as an additional tax for the year the refund or tax-free assistance was received. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The reduction reduced your taxable income by $3,500. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Also, you claimed no tax credits in 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The refigured tuition and fees deduction is $1,500. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Do not file an amended 2013 tax return to account for this adjustment. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You cannot file Form 1040A for 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Amounts that do not reduce qualified education expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The use of the money is not restricted. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Jackie does not report any portion of the scholarship as income on her tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Jackie is treated as having paid $3,000 in qualified education expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Sports, games, hobbies, and noncredit courses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Comprehensive or bundled fees. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Some eligible educational institutions combine all of their fees for an academic period into one amount. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Figuring the Deduction , later, for more information about Form 1098-T. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm IF your dependent is an eligible student and you. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm AND. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm THEN. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your dependent cannot take a deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Expenses paid by dependent. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Neither you nor your dependent can deduct the expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This rule applies even if you do not claim an exemption for your dependent on your tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Expenses paid by you. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Expenses paid under divorce decree. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Expenses paid by others. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If the student is your dependent, no one can deduct the payments. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In 2013, Ms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Baker's payment. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tuition reduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 1098-T. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Modified adjusted gross income (MAGI). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, as discussed below, there may be other modifications. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm MAGI when using Form 1040A. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm MAGI when using Form 1040. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You can use Worksheet 6-1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 6-2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm AND your MAGI is. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm THEN your maximum tuition and fees deduction is. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm more than $65,000  but not more than $80,000 $2,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm more than $80,000 $0. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm married filing joint return not more than $130,000 $4,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm more than $130,000 but not more than $160,000 $2,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm more than $160,000 $0. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A filled-in Form 8917 is shown at the end of this chapter. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This is the first year of his postsecondary education. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm During 2013, he paid $3,600 for his qualified 2013 tuition expense. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Both he and the college meet all of the requirements for the tuition and fees deduction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tim's total income (Form 1040, line 22) and MAGI are $26,000. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm He figures his deduction of $3,600 as shown on Form 8917, later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Worksheet 6-1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the amount from Form 1040, line 22   1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the total from Form 1040, lines 23 through 33   2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm               3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm               4. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Add lines 2 and 3   4. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         5. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Subtract line 4 from line 1   5. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         6. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         7. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter your foreign housing deduction (Form 2555, line 50)   7. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         8. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the amount of income from Puerto Rico you are excluding   8. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         9. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm         10. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Add lines 5 through 9. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This is your modified adjusted gross income   10. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm     Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm       This image is too large to be displayed in the current screen. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Please click the link to view the image. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications