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1040nr online tax calculator 7. 1040nr online tax calculator   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. 1040nr online tax calculator Excess contributions can result in income tax, additional taxes, and penalties. 1040nr online tax calculator The effect of excess contributions depends on the type of excess contribution. 1040nr online tax calculator This chapter discusses excess contributions to your 403(b) account. 1040nr online tax calculator How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. 1040nr online tax calculator If the actual contributions to your account are greater than your MAC, you have excess contributions. 1040nr online tax calculator If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. 1040nr online tax calculator What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. 1040nr online tax calculator The effect of an excess 403(b) contribution will depend on the type of excess contribution. 1040nr online tax calculator Types of excess contributions. 1040nr online tax calculator   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. 1040nr online tax calculator Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. 1040nr online tax calculator Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. 1040nr online tax calculator To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). 1040nr online tax calculator In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. 1040nr online tax calculator Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. 1040nr online tax calculator The excise tax does not apply to funds in an annuity account or to excess deferrals. 1040nr online tax calculator You must pay the excise tax each year in which there are excess contributions in your account. 1040nr online tax calculator Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. 1040nr online tax calculator See chapter 8 for a discussion on permissible distributions. 1040nr online tax calculator You cannot deduct the excise tax. 1040nr online tax calculator Reporting requirement. 1040nr online tax calculator   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. 1040nr online tax calculator Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. 1040nr online tax calculator To determine your limit on elective deferrals, see chapter 4. 1040nr online tax calculator Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. 1040nr online tax calculator If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. 1040nr online tax calculator The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. 1040nr online tax calculator A plan is not required to permit distribution of excess deferrals. 1040nr online tax calculator Correction of excess deferrals during year. 1040nr online tax calculator   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. 1040nr online tax calculator The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. 1040nr online tax calculator The correcting distribution is made after the date on which the excess deferral was made. 1040nr online tax calculator Correction of excess deferrals after the year. 1040nr online tax calculator   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. 1040nr online tax calculator The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. 1040nr online tax calculator Tax treatment of excess deferrals not attributable to Roth contributions. 1040nr online tax calculator   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. 1040nr online tax calculator Tax treatment of excess deferrals attributable to Roth contributions. 1040nr online tax calculator   For these rules, see Regulations section 1. 1040nr online tax calculator 402(g)-1(e). 1040nr online tax calculator Prev  Up  Next   Home   More Online Publications
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IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service

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IR-2014-39, March 28, 2014

WASHINGTON —The Internal Revenue Service today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number. 

‪The fake emails may include the following message: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 

‪Recipients are directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income." The links lead to web pages that solicit personal information. 

‪Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media. 

‪For more on scams to guard against see the "Dirty Dozen" list on IRS.gov.

Follow the IRS on New Media
Subscribe to IRS Newswire

 

Page Last Reviewed or Updated: 28-Mar-2014

The 1040nr Online Tax Calculator

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