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2006 Tax Forms

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2006 Tax Forms

2006 tax forms Index A Assistance (see Tax help) F Free tax services, Free help with your tax return. 2006 tax forms H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Understanding your CP39 Notice

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How to get help

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Page Last Reviewed or Updated: 03-Mar-2014

The 2006 Tax Forms

2006 tax forms Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2006 tax forms Lifetime learning credit, Academic period. 2006 tax forms Student loan interest deduction, Academic period. 2006 tax forms Tuition and fees deduction, Academic period. 2006 tax forms Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2006 tax forms Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2006 tax forms On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2006 tax forms Tuition reduction, Tuition reduction. 2006 tax forms Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2006 tax forms Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2006 tax forms Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2006 tax forms Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2006 tax forms Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2006 tax forms Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2006 tax forms Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2006 tax forms Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2006 tax forms Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2006 tax forms Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2006 tax forms Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2006 tax forms , Allocating your reimbursements for meals. 2006 tax forms Indefinite absence, Education during indefinite absence. 2006 tax forms Maintaining skills vs. 2006 tax forms qualifying for new job, Maintaining skills vs. 2006 tax forms qualifying for new job. 2006 tax forms Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2006 tax forms Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2006 tax forms Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2006 tax forms Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2006 tax forms Tax-free educational assistance, Tax-free educational assistance. 2006 tax forms Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2006 tax forms Transportation expenses, Transportation Expenses, Using your car. 2006 tax forms Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2006 tax forms Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2006 tax forms Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2006 tax forms Lifetime learning credit, Comprehensive or bundled fees. 2006 tax forms Tuition and fees deduction, Comprehensive or bundled fees. 2006 tax forms Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2006 tax forms Conventions outside U. 2006 tax forms S. 2006 tax forms , Cruises and conventions. 2006 tax forms Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2006 tax forms Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2006 tax forms On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2006 tax forms Figuring the limit (Worksheet 6-2), Figuring the limit. 2006 tax forms Contributions to, Contributions, Figuring and reporting the additional tax. 2006 tax forms Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2006 tax forms Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2006 tax forms , MAGI when using Form 1040NR-EZ. 2006 tax forms Worksheet 6-1, Worksheet 7-1. 2006 tax forms MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2006 tax forms Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2006 tax forms Worksheet 7-3 to figure, Worksheet 7-3. 2006 tax forms Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2006 tax forms D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2006 tax forms , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2006 tax forms Lifetime learning credit, Expenses paid by dependent. 2006 tax forms Tuition and fees deduction, Expenses paid under divorce decree. 2006 tax forms Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2006 tax forms Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2006 tax forms Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2006 tax forms Claiming dependent's exemption, Dependent for whom you claim an exemption. 2006 tax forms Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2006 tax forms Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2006 tax forms , MAGI when using Form 1040. 2006 tax forms Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2006 tax forms Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2006 tax forms Cancellation of student loan, Eligible educational institution. 2006 tax forms Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2006 tax forms Education savings bond program, Eligible educational institution. 2006 tax forms Lifetime learning credit, Eligible educational institution. 2006 tax forms Qualified tuition program (QTP), Eligible educational institution. 2006 tax forms Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2006 tax forms , Eligible educational institution. 2006 tax forms Student loan cancellation, Eligible educational institution. 2006 tax forms Student loan interest deduction, Eligible educational institution. 2006 tax forms Tuition and fees deduction, Eligible educational institution. 2006 tax forms Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2006 tax forms Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2006 tax forms Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2006 tax forms ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2006 tax forms Excess expenses, accountable plan, Excess expenses. 2006 tax forms , Allocating your reimbursements for meals. 2006 tax forms Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2006 tax forms Qualified tuition program (QTP), Members of the beneficiary's family. 2006 tax forms Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2006 tax forms , Form 1098-E. 2006 tax forms Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2006 tax forms Lifetime learning credit, Form 1098-T. 2006 tax forms Tuition and fees deduction, Form 1098-T. 2006 tax forms Form 1099-Q Coverdell ESA, Exceptions. 2006 tax forms , Earnings and basis. 2006 tax forms Qualified tuition program (QTP), Earnings and return of investment. 2006 tax forms Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2006 tax forms , Form 2106 or 2106-EZ. 2006 tax forms Form 2106-EZ, 50% limit on meals. 2006 tax forms , Form 2106 or 2106-EZ. 2006 tax forms , Using Form 2106-EZ. 2006 tax forms Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2006 tax forms Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2006 tax forms Form 8815, MAGI when using Form 1040. 2006 tax forms , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2006 tax forms , Form 1098-T. 2006 tax forms , Form 1098-E. 2006 tax forms , Form 1098-T. 2006 tax forms Free tax services, Free help with your tax return. 2006 tax forms Fulbright grants, Fulbright Grants G Glossary, Glossary. 2006 tax forms , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2006 tax forms Coverdell ESA, Half-time student. 2006 tax forms Early distributions from IRAs, Half-time student. 2006 tax forms Student loan interest deduction, Enrolled at least half-time. 2006 tax forms Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2006 tax forms Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2006 tax forms Academic period, Academic period. 2006 tax forms Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2006 tax forms Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2006 tax forms Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2006 tax forms Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2006 tax forms Worksheet 3-1, MAGI when using Form 1040. 2006 tax forms Overview (Table 3-1), Table 3-1. 2006 tax forms Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2006 tax forms Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2006 tax forms Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2006 tax forms Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2006 tax forms Origination fees on student loan, Loan origination fee. 2006 tax forms Qualified education expenses paid with American opportunity credit, Academic period. 2006 tax forms Lifetime learning credit, Paid with borrowed funds. 2006 tax forms Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2006 tax forms M Mileage deduction for work-related education, What's New, Using your car. 2006 tax forms Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2006 tax forms , MAGI when using Form 1040NR-EZ. 2006 tax forms Worksheet 6-1, Worksheet 7-1. 2006 tax forms MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2006 tax forms , MAGI when using Form 1040. 2006 tax forms Lifetime learning credit, Modified adjusted gross income (MAGI). 2006 tax forms Worksheet 3-1, MAGI when using Form 1040. 2006 tax forms Student loan interest deduction, Modified adjusted gross income (MAGI). 2006 tax forms Table 4-2, Table 4-2. 2006 tax forms Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2006 tax forms Table 6-2, Table 6-2. 2006 tax forms Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2006 tax forms MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2006 tax forms , Exceptions. 2006 tax forms Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2006 tax forms , Coordination with Pell grants and other scholarships. 2006 tax forms Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2006 tax forms Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2006 tax forms Student loan interest deduction, Phaseout. 2006 tax forms , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2006 tax forms Education savings bond program, Adjusted qualified education expenses. 2006 tax forms Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2006 tax forms Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2006 tax forms Education savings bond program, Qualified education expenses. 2006 tax forms Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2006 tax forms Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2006 tax forms Qualified tuition program (QTP), Qualified education expenses. 2006 tax forms Scholarships and fellowships, Qualified education expenses. 2006 tax forms Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2006 tax forms Qualified student loans, Qualified Student Loan, Qualified employer plan. 2006 tax forms Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2006 tax forms Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2006 tax forms Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2006 tax forms Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2006 tax forms Taxable earnings, Taxable earnings. 2006 tax forms Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2006 tax forms S. 2006 tax forms savings bonds, Qualified U. 2006 tax forms S. 2006 tax forms savings bonds. 2006 tax forms Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2006 tax forms Lifetime learning credit, Credit recapture. 2006 tax forms Tuition and fees deduction, Credit recapture. 2006 tax forms Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2006 tax forms Refinanced student loans, Interest on refinanced student loans. 2006 tax forms , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2006 tax forms Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2006 tax forms Related persons Coverdell ESA, Members of the beneficiary's family. 2006 tax forms Qualified tuition program (QTP), Members of the beneficiary's family. 2006 tax forms Student loan interest deduction, Related person. 2006 tax forms Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2006 tax forms , Figuring and reporting the additional tax. 2006 tax forms , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2006 tax forms Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2006 tax forms , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2006 tax forms Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2006 tax forms , Coordination with Pell grants and other scholarships. 2006 tax forms , Coordination with Pell grants and other scholarships. 2006 tax forms Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2006 tax forms , Eligible educational institution. 2006 tax forms Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2006 tax forms Qualified education expenses, Qualified education expenses. 2006 tax forms Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2006 tax forms Education savings bond program, Qualified education expenses. 2006 tax forms Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2006 tax forms Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2006 tax forms Standard mileage rate Work-related education, What's New, Using your car. 2006 tax forms State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2006 tax forms Section 501(c)(3) organizations, Section 501(c)(3) organization. 2006 tax forms Student loan interest deduction Academic period, Academic period. 2006 tax forms Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2006 tax forms Eligible student, Eligible student. 2006 tax forms Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2006 tax forms , Which Worksheet To Use Table 4-2, Table 4-2. 2006 tax forms Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2006 tax forms , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2006 tax forms Qualified student loans, Qualified Student Loan, Qualified employer plan. 2006 tax forms Reasonable period of time, Reasonable period of time. 2006 tax forms Related persons, Related person. 2006 tax forms Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2006 tax forms When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2006 tax forms Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 2006 tax forms Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2006 tax forms Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 2006 tax forms Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2006 tax forms Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 2006 tax forms Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2006 tax forms Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 2006 tax forms Coverdell ESA, Adjusted qualified education expenses. 2006 tax forms Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2006 tax forms Lifetime learning credit, Tax-free educational assistance. 2006 tax forms Qualified tuition program (QTP), Adjusted qualified education expenses. 2006 tax forms Tuition and fees deduction, Tax-free educational assistance. 2006 tax forms Work-related education, Tax-free educational assistance. 2006 tax forms Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2006 tax forms Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 2006 tax forms Travel expenses 50% limit on meals, 50% limit on meals. 2006 tax forms Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 2006 tax forms Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 2006 tax forms Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 2006 tax forms Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 2006 tax forms Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2006 tax forms Table 6-2, Table 6-2. 2006 tax forms Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2006 tax forms MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2006 tax forms Student Loan Interest Deduction at a Glance 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MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2006 tax forms MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications