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2010 Tax Form 1040x

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2010 Tax Form 1040x

2010 tax form 1040x Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2010 tax form 1040x Lifetime learning credit, Academic period. 2010 tax form 1040x Student loan interest deduction, Academic period. 2010 tax form 1040x Tuition and fees deduction, Academic period. 2010 tax form 1040x Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2010 tax form 1040x Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2010 tax form 1040x 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. 2010 tax form 1040x Tuition reduction, Tuition reduction. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2010 tax form 1040x Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 tax form 1040x Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2010 tax form 1040x Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2010 tax form 1040x Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2010 tax form 1040x 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. 2010 tax form 1040x Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x , Allocating your reimbursements for meals. 2010 tax form 1040x Indefinite absence, Education during indefinite absence. 2010 tax form 1040x Maintaining skills vs. 2010 tax form 1040x qualifying for new job, Maintaining skills vs. 2010 tax form 1040x qualifying for new job. 2010 tax form 1040x Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2010 tax form 1040x Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2010 tax form 1040x Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2010 tax form 1040x Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2010 tax form 1040x Tax-free educational assistance, Tax-free educational assistance. 2010 tax form 1040x Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2010 tax form 1040x Transportation expenses, Transportation Expenses, Using your car. 2010 tax form 1040x Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2010 tax form 1040x Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2010 tax form 1040x Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2010 tax form 1040x Lifetime learning credit, Comprehensive or bundled fees. 2010 tax form 1040x Tuition and fees deduction, Comprehensive or bundled fees. 2010 tax form 1040x Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2010 tax form 1040x Conventions outside U. 2010 tax form 1040x S. 2010 tax form 1040x , Cruises and conventions. 2010 tax form 1040x 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. 2010 tax form 1040x Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2010 tax form 1040x 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. 2010 tax form 1040x Figuring the limit (Worksheet 6-2), Figuring the limit. 2010 tax form 1040x Contributions to, Contributions, Figuring and reporting the additional tax. 2010 tax form 1040x 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. 2010 tax form 1040x 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). 2010 tax form 1040x , MAGI when using Form 1040NR-EZ. 2010 tax form 1040x Worksheet 6-1, Worksheet 7-1. 2010 tax form 1040x 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. 2010 tax form 1040x Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2010 tax form 1040x Worksheet 7-3 to figure, Worksheet 7-3. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x , 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. 2010 tax form 1040x Lifetime learning credit, Expenses paid by dependent. 2010 tax form 1040x Tuition and fees deduction, Expenses paid under divorce decree. 2010 tax form 1040x 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. 2010 tax form 1040x Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2010 tax form 1040x 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. 2010 tax form 1040x Claiming dependent's exemption, Dependent for whom you claim an exemption. 2010 tax form 1040x Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2010 tax form 1040x 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). 2010 tax form 1040x , MAGI when using Form 1040. 2010 tax form 1040x Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2010 tax form 1040x Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2010 tax form 1040x Cancellation of student loan, Eligible educational institution. 2010 tax form 1040x Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2010 tax form 1040x Education savings bond program, Eligible educational institution. 2010 tax form 1040x Lifetime learning credit, Eligible educational institution. 2010 tax form 1040x Qualified tuition program (QTP), Eligible educational institution. 2010 tax form 1040x Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2010 tax form 1040x , Eligible educational institution. 2010 tax form 1040x Student loan cancellation, Eligible educational institution. 2010 tax form 1040x Student loan interest deduction, Eligible educational institution. 2010 tax form 1040x Tuition and fees deduction, Eligible educational institution. 2010 tax form 1040x Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2010 tax form 1040x Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x Excess expenses, accountable plan, Excess expenses. 2010 tax form 1040x , Allocating your reimbursements for meals. 2010 tax form 1040x Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2010 tax form 1040x Qualified tuition program (QTP), Members of the beneficiary's family. 2010 tax form 1040x 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. 2010 tax form 1040x , Form 1098-E. 2010 tax form 1040x Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2010 tax form 1040x Lifetime learning credit, Form 1098-T. 2010 tax form 1040x Tuition and fees deduction, Form 1098-T. 2010 tax form 1040x Form 1099-Q Coverdell ESA, Exceptions. 2010 tax form 1040x , Earnings and basis. 2010 tax form 1040x Qualified tuition program (QTP), Earnings and return of investment. 2010 tax form 1040x Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2010 tax form 1040x , Form 2106 or 2106-EZ. 2010 tax form 1040x Form 2106-EZ, 50% limit on meals. 2010 tax form 1040x , Form 2106 or 2106-EZ. 2010 tax form 1040x , Using Form 2106-EZ. 2010 tax form 1040x Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2010 tax form 1040x Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2010 tax form 1040x Form 8815, MAGI when using Form 1040. 2010 tax form 1040x , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2010 tax form 1040x , Form 1098-T. 2010 tax form 1040x , Form 1098-E. 2010 tax form 1040x , Form 1098-T. 2010 tax form 1040x Free tax services, Free help with your tax return. 2010 tax form 1040x Fulbright grants, Fulbright Grants G Glossary, Glossary. 2010 tax form 1040x , 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. 2010 tax form 1040x Coverdell ESA, Half-time student. 2010 tax form 1040x Early distributions from IRAs, Half-time student. 2010 tax form 1040x Student loan interest deduction, Enrolled at least half-time. 2010 tax form 1040x Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2010 tax form 1040x 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. 2010 tax form 1040x Academic period, Academic period. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2010 tax form 1040x 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). 2010 tax form 1040x Worksheet 3-1, MAGI when using Form 1040. 2010 tax form 1040x Overview (Table 3-1), Table 3-1. 2010 tax form 1040x Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2010 tax form 1040x Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2010 tax form 1040x Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2010 tax form 1040x Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2010 tax form 1040x Origination fees on student loan, Loan origination fee. 2010 tax form 1040x Qualified education expenses paid with American opportunity credit, Academic period. 2010 tax form 1040x Lifetime learning credit, Paid with borrowed funds. 2010 tax form 1040x 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. 2010 tax form 1040x M Mileage deduction for work-related education, What's New, Using your car. 2010 tax form 1040x 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). 2010 tax form 1040x , MAGI when using Form 1040NR-EZ. 2010 tax form 1040x Worksheet 6-1, Worksheet 7-1. 2010 tax form 1040x MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2010 tax form 1040x , MAGI when using Form 1040. 2010 tax form 1040x Lifetime learning credit, Modified adjusted gross income (MAGI). 2010 tax form 1040x Worksheet 3-1, MAGI when using Form 1040. 2010 tax form 1040x Student loan interest deduction, Modified adjusted gross income (MAGI). 2010 tax form 1040x Table 4-2, Table 4-2. 2010 tax form 1040x Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2010 tax form 1040x Table 6-2, Table 6-2. 2010 tax form 1040x Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2010 tax form 1040x MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2010 tax form 1040x , Exceptions. 2010 tax form 1040x 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. 2010 tax form 1040x , Coordination with Pell grants and other scholarships. 2010 tax form 1040x Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2010 tax form 1040x Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2010 tax form 1040x Student loan interest deduction, Phaseout. 2010 tax form 1040x , 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. 2010 tax form 1040x Education savings bond program, Adjusted qualified education expenses. 2010 tax form 1040x Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2010 tax form 1040x 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. 2010 tax form 1040x Education savings bond program, Qualified education expenses. 2010 tax form 1040x Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2010 tax form 1040x 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. 2010 tax form 1040x Qualified tuition program (QTP), Qualified education expenses. 2010 tax form 1040x Scholarships and fellowships, Qualified education expenses. 2010 tax form 1040x 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. 2010 tax form 1040x Qualified student loans, Qualified Student Loan, Qualified employer plan. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2010 tax form 1040x Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2010 tax form 1040x Taxable earnings, Taxable earnings. 2010 tax form 1040x Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2010 tax form 1040x S. 2010 tax form 1040x savings bonds, Qualified U. 2010 tax form 1040x S. 2010 tax form 1040x savings bonds. 2010 tax form 1040x 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. 2010 tax form 1040x Lifetime learning credit, Credit recapture. 2010 tax form 1040x Tuition and fees deduction, Credit recapture. 2010 tax form 1040x Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2010 tax form 1040x Refinanced student loans, Interest on refinanced student loans. 2010 tax form 1040x , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2010 tax form 1040x Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2010 tax form 1040x Related persons Coverdell ESA, Members of the beneficiary's family. 2010 tax form 1040x Qualified tuition program (QTP), Members of the beneficiary's family. 2010 tax form 1040x Student loan interest deduction, Related person. 2010 tax form 1040x Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2010 tax form 1040x , Figuring and reporting the additional tax. 2010 tax form 1040x , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2010 tax form 1040x 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. 2010 tax form 1040x , 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. 2010 tax form 1040x 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. 2010 tax form 1040x , Coordination with Pell grants and other scholarships. 2010 tax form 1040x , Coordination with Pell grants and other scholarships. 2010 tax form 1040x Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2010 tax form 1040x , Eligible educational institution. 2010 tax form 1040x Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2010 tax form 1040x Qualified education expenses, Qualified education expenses. 2010 tax form 1040x 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. 2010 tax form 1040x Education savings bond program, Qualified education expenses. 2010 tax form 1040x Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2010 tax form 1040x Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2010 tax form 1040x Standard mileage rate Work-related education, What's New, Using your car. 2010 tax form 1040x State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2010 tax form 1040x Section 501(c)(3) organizations, Section 501(c)(3) organization. 2010 tax form 1040x Student loan interest deduction Academic period, Academic period. 2010 tax form 1040x 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. 2010 tax form 1040x Eligible student, Eligible student. 2010 tax form 1040x 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). 2010 tax form 1040x , Which Worksheet To Use Table 4-2, Table 4-2. 2010 tax form 1040x Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2010 tax form 1040x , 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. 2010 tax form 1040x Qualified student loans, Qualified Student Loan, Qualified employer plan. 2010 tax form 1040x Reasonable period of time, Reasonable period of time. 2010 tax form 1040x Related persons, Related person. 2010 tax form 1040x Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2010 tax form 1040x When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2010 tax form 1040x 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. 2010 tax form 1040x Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2010 tax form 1040x 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. 2010 tax form 1040x Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2010 tax form 1040x 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. 2010 tax form 1040x Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2010 tax form 1040x 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. 2010 tax form 1040x Coverdell ESA, Adjusted qualified education expenses. 2010 tax form 1040x Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2010 tax form 1040x Lifetime learning credit, Tax-free educational assistance. 2010 tax form 1040x Qualified tuition program (QTP), Adjusted qualified education expenses. 2010 tax form 1040x Tuition and fees deduction, Tax-free educational assistance. 2010 tax form 1040x Work-related education, Tax-free educational assistance. 2010 tax form 1040x Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2010 tax form 1040x 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. 2010 tax form 1040x Travel expenses 50% limit on meals, 50% limit on meals. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x 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. 2010 tax form 1040x Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 tax form 1040x Table 6-2, Table 6-2. 2010 tax form 1040x Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2010 tax form 1040x MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2010 tax form 1040x Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 2010 tax form 1040x Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 2010 tax form 1040x Tax-free educational assistance, Tax-free educational assistance. 2010 tax form 1040x Tuition reduction American opportunity credit, Tuition reduction. 2010 tax form 1040x Lifetime learning credit, Tuition reduction. 2010 tax form 1040x Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 2010 tax form 1040x U U. 2010 tax form 1040x S. 2010 tax form 1040x savings bonds, Qualified U. 2010 tax form 1040x S. 2010 tax form 1040x savings bonds. 2010 tax form 1040x Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2010 tax form 1040x V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2010 tax form 1040x W Withholding, Analyzing your tax withholding. 2010 tax form 1040x Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2010 tax form 1040x Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2010 tax form 1040x MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2010 tax form 1040x MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2010 tax form 1040x Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2010 tax form 1040x Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2010 tax form 1040x Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2010 tax form 1040x Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2010 tax form 1040x Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2010 tax form 1040x MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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The 2010 Tax Form 1040x

2010 tax form 1040x 35. 2010 tax form 1040x   Créditos Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados Introduction Para 2013, hay dos créditos tributarios para personas que paguen gastos de enseñanza superior (postsecundaria). 2010 tax form 1040x Éstos son: El crédito tributario de oportunidad para los estadounidenses y El crédito vitalicio por aprendizaje. 2010 tax form 1040x Este capítulo explica en términos generales estos créditos tributarios por estudios. 2010 tax form 1040x Para obtener la información detallada que necesitará para reclamar cualquiera de los créditos, y para ver ejemplos aclaratorios, consulte los capítulos 2 y 3 de la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. 2010 tax form 1040x ¿Puede reclamar más de un crédito por estudios este año?   Puede escoger sólo uno de los créditos por cada estudiante por cada año. 2010 tax form 1040x Por ejemplo, si reclama el crédito tributario de oportunidad para los estadounidenses por un hijo en su declaración de impuestos de 2013, no puede tomar el crédito vitalicio por aprendizaje para 2013 si se trata del mismo hijo. 2010 tax form 1040x   Si reúne los requisitos del crédito tributario de oportunidad para los estadounidenses y también del crédito vitalicio por aprendizaje por el mismo estudiante durante el mismo año, puede reclamar sólo uno de los dos créditos, pero no ambos. 2010 tax form 1040x   Si paga gastos de estudios calificados por más de un estudiante durante el mismo año, puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje basado por cada estudiante y por año. 2010 tax form 1040x Esto quiere decir que, por ejemplo, puede reclamar el crédito tributario de oportunidad para los estadounidenses por un estudiante y el crédito vitalicio por aprendizaje por otro estudiante en el mismo año. 2010 tax form 1040x    Tabla 35-1. 2010 tax form 1040x Comparación de los Créditos Tributarios por Estudios Precaución: Puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje en la misma declaración —pero no por el mismo estudiante. 2010 tax form 1040x   Crédito tributario de oportunidad para los estadounidenses Crédito vitalicio por aprendizaje Crédito máximo Un crédito de hasta $2,500 por cada estudiante que reúne los requisitos Un crédito de hasta $2,000 por cada declaración Límite a los ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) $180,000 si es casado que presenta una declaración conjunta;  $90,000 si es soltero, cabeza de familia o viudo que reúne los requisitos $127,000 si es casado que presenta una declaración conjunta;  $63,000 si es soltero, cabeza de familia o viudo que reúne los requisitos Reembolsable o no reembolsable El 40% del crédito podría ser reembolsable El monto del crédito está limitado al monto de impuestos que tiene que pagar sobre sus ingresos sujetos a impuestos Número de años de enseñanza postsecundaria Disponible SÓLO si el estudiante no ha completado los 4 primeros años de enseñanza postsecundaria antes de 2013 Disponible para todo año de enseñanza postsecundaria y cursos para adquirir o mejorar aptitudes en el trabajo Número de años tributarios por los cuales se ofrece el crédito Disponible SÓLO por 4 años por cada estudiante que reúna los requisitos (incluido todo año en el que se haya reclamado el crédito Hope) Disponible por un número ilimitado de años Tipo de programa académico requerido El estudiante tiene que estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado El estudiante no necesita estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado Número de cursos El estudiante tiene que estar matriculado a medio tiempo como mínimo durante al menos un período académico que haya comenzado en el transcurso del año tributario Disponible para uno o más cursos Fallo condenatorio por delito grave de drogas Si para el fin de 2013 no consta fallo condenatorio alguno al estudiante por delito grave de poseer o distribuir drogas Fallos condenatorios por delito grave de drogas no hacen que el estudiante no reúna los requisitos Gastos que reúnen los requisitos Costos de matrícula y gastos de inscripción obligatorios y todos los materiales relacionados con un curso que necesita el estudiante, tanto si son comprados o no en la institución como condición de inscripción o asistencia Costos de matrícula y gastos de inscripción obligatorios (incluidas cantidades que tienen que pagarse a la institución por textos, materiales y equipo relacionados con un curso) Pagos por períodos académicos Pagos efectuados en 2013 para períodos académicos que se iniciaron en 2013 y en los tres primeros meses de 2014 Diferencias entre el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje. 2010 tax form 1040x   Existen varias diferencias entre estos dos créditos. 2010 tax form 1040x Estas diferencias se resumen en la Tabla 35-1, más adelante. 2010 tax form 1040x Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) (Créditos tributarios por estudios (crédito tributario de oportunidad para los estadounidenses y crédito vitalicio por aprendizaje)), en inglés ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Tal vez pueda reclamar un crédito tributario por estudios si usted, su cónyuge o un dependiente reclamado en su declaración de impuestos era estudiante matriculado en, o asistió a, una institución de enseñanza superior que reúne los requisitos. 2010 tax form 1040x Los créditos se basan en la cantidad de gastos de estudios calificados que hayan sido pagados a nombre del estudiante en 2013 por períodos académicos que comenzaron en 2013 y en los primeros tres meses de 2014. 2010 tax form 1040x Por ejemplo, si pagó $1,500 en diciembre de 2013 por una matrícula calificada por el semestre de primavera de 2014 que comience en enero de 2014, tal vez pueda usar los $1,500 en el cálculo del (de los) crédito(s) para 2013. 2010 tax form 1040x Período académico. 2010 tax form 1040x   Un período académico abarca un semestre, trimestre, cuatrimestre u otro período de estudios (como un curso de escuela de verano) según lo determine de manera razonable una institución de enseñanza superior. 2010 tax form 1040x En el caso de una institución de enseñanza superior que no tenga períodos académicos sino horas de crédito u horas de reloj, cada período de pago se puede considerar período académico. 2010 tax form 1040x Institución de enseñanza superior que reúne los requisitos. 2010 tax form 1040x   Una “institución de enseñanza superior que reúne los requisitos” es todo colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante administrado por el Departamento de Educación de los Estados Unidos. 2010 tax form 1040x Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas, sin fines de lucro y las privadas con fines de lucro. 2010 tax form 1040x La institución de enseñanza superior debe poder indicarle si reúne los requisitos. 2010 tax form 1040x   Determinadas instituciones de enseñanza superior ubicadas en el extranjero participan también en los programas de Federal Student Aid (Asistencia Financiera al Estudiante o FSA, por sus siglas en inglés) del Departamento de Educación de los Estados Unidos. 2010 tax form 1040x ¿Quién puede reclamar los gastos de un dependiente?   Si una persona reclama al estudiante como dependiente y se permite una deducción por aquel estudiante en la declaración de dicha persona, se considera que esa persona ha pagado todos los gastos de estudios calificados del estudiante. 2010 tax form 1040x Por lo tanto, sólo esa persona puede reclamar un crédito por estudios en nombre del estudiante. 2010 tax form 1040x Si un estudiante no es reclamado como dependiente en la declaración de impuestos de otra persona, sólo el estudiante puede reclamar un crédito. 2010 tax form 1040x Gastos pagados por un tercero. 2010 tax form 1040x   Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. 2010 tax form 1040x Sin embargo, los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos, se tratan como si hubiesen sido pagados por usted. 2010 tax form 1040x Por lo tanto, a usted se le trata como si hubiese pagado los gastos que fueron pagados por el tercero. 2010 tax form 1040x Para más información y para ver un ejemplo, vea Who can Claim a Dependent's Expenses (¿Quién puede reclamar los gastos de un dependiente?) en el capítulo 2 ó 3 de la Publicación 970, en inglés. 2010 tax form 1040x ¿Quién no puede reclamar el crédito?   No puede tomar un crédito tributario por estudios si alguna de las siguientes situaciones le corresponde: Usted es reclamado como dependiente en la declaración de impuestos de otra persona, como la de sus padres. 2010 tax form 1040x Su estado civil para efectos de la declaración es casado que presenta una declaración por separado. 2010 tax form 1040x Usted (o su cónyuge) fue extranjero no residente durante cualquier parte de 2013 y no optó por ser tratado como extranjero residente para fines tributarios. 2010 tax form 1040x Sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) es uno de los siguientes: Crédito tributario de oportunidad para los estadounidenses: $180,000 o más si es casado que presenta la declaración conjunta, o $90,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. 2010 tax form 1040x Crédito vitalicio por aprendizaje: $127,000 o más si es casado que presenta la declaración conjunta, o $63,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. 2010 tax form 1040x   Por lo general, su MAGI es la cantidad de la línea 38 de su Formulario 1040 o la línea 22 del Formulario 1040A. 2010 tax form 1040x No obstante, si presenta el Formulario 2555, 2555-EZ o 4563 o si excluye ingresos de fuentes dentro de Puerto Rico, sume la cantidad excluida del ingreso a la cantidad en la línea 38 de su Formulario 1040 o de la línea 22 del Formulario 1040A. 2010 tax form 1040x Para más detalles, vea la Publicación 970, en inglés. 2010 tax form 1040x   La Figura 35-A podría ser útil al momento de determinar si puede reclamar un crédito tributario por estudios en su declaración de impuestos. 2010 tax form 1040x    El crédito tributario de oportunidad para los estadounidenses siempre será mayor que o igual al crédito vitalicio por aprendizaje para todo estudiante que reúna los requisitos para ambos créditos. 2010 tax form 1040x Sin embargo, si no se cumplen todos los requisitos correspondientes al crédito tributario de oportunidad para los estadounidenses enumerados anteriormente en la Tabla 35-1, usted no puede reclamar dicho crédito en base de este estudiante. 2010 tax form 1040x En lugar de ello, quizás podría reclamar el crédito vitalicio por aprendizaje por una parte o la totalidad de los gastos de estudios calificados de dicho estudiante. 2010 tax form 1040x Para obtener información sobre otros beneficios relacionados con los estudios, vea la Publicación 970, en inglés. 2010 tax form 1040x Gastos de Estudios Calificados Generalmente, se considera que los gastos de estudios calificados son cantidades pagadas en 2013 por matrícula y gastos escolares obligatorios para matricularse en un curso o asistir al mismo en una institución de enseñanza superior. 2010 tax form 1040x No importa si los gastos fueron pagados en efectivo, por cheque, con tarjeta de crédito o débito, o con préstamos. 2010 tax form 1040x Sólo reúnen los requisitos ciertos gastos por libros, materiales y equipos relacionados con un curso: Crédito tributario de oportunidad para los estadounidenses: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos necesarios para cursos de un programa de estudios, ya sea o no que se compren estos materiales en la institución de enseñanza como condición para matricularse o asistir a tales cursos. 2010 tax form 1040x Crédito vitalicio por aprendizaje: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos sólo si se tienen que pagar a la institución como condición para matricularse o asistir a cursos. 2010 tax form 1040x Los gastos de estudios calificados incluyen cuotas no académicas, tales como cuotas por actividades estudiantiles, cuotas por actividades deportivas u otros gastos no relacionados con el curso de instrucción, sólo si la cuota tiene que pagarse a la institución como condición de inscripción o asistencia. 2010 tax form 1040x Sin embargo, las cuotas por gastos personales (descritos a continuación) nunca se consideran gastos de estudios calificados. 2010 tax form 1040x Los gastos de estudios calificados no incluyen cantidades pagadas por: Gastos personales. 2010 tax form 1040x Éstos incluyen gastos de alojamiento y comida, seguros, gastos médicos (incluyendo las cuotas de servicios de salud para estudiantes), transporte y otros gastos personales similares o de familia. 2010 tax form 1040x Todo curso u otros estudios que se relacionen con deportes, juegos o pasatiempos o todo curso sin crédito académico, a menos que dicho curso o dichos estudios formen parte del programa de estudios para obtener un título del estudiante o (sólo en el caso del crédito vitalicio por aprendizaje) ayude al estudiante a adquirir o mejorar aptitudes en el trabajo. 2010 tax form 1040x Usted debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés, de la institución que informa cualesquiera de los pagos recibidos en 2013 (encasillado 1) o las cantidades facturadas en 2013 (encasillado 2). 2010 tax form 1040x Sin embargo, la cantidad pagada (o tratada como pagada) puede ser distinta a la cantidad en el encasillado 1 ó 2 del Formulario 1098-T. 2010 tax form 1040x Al completar el Formulario 8863, en inglés, utilice sólo las cantidades que realmente pagó (además de cualquier otra cantidad tratada como pagada) en 2013, reducida cuando sea necesario, como se describe en Ajustes a los Gastos de Estudios Calificados , más adelante. 2010 tax form 1040x Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. 2010 tax form 1040x Los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos se tratan como si hubiesen sido pagados por usted. 2010 tax form 1040x Al calcular los créditos tributarios por estudios, si usted o el estudiante toman una deducción por gastos de enseñanza superior, tal como en el Anexo A o C (Formulario 1040), no pueden utilizar esos gastos como gastos de estudios calificados. 2010 tax form 1040x Los gastos de estudios calificados para cualquier período académico tienen que ser reducidos por toda ayuda económica de estudios exenta de los impuestos asignable a dicho período académico. 2010 tax form 1040x Vea Ajustes a los Gastos de Estudios Calificados , más adelante. 2010 tax form 1040x Gastos pagados por adelantado. 2010 tax form 1040x   Los gastos de estudios calificados pagados en 2013 para un período académico que comienza en los primeros tres meses de 2014 se pueden utilizar sólo en el cálculo del crédito por estudios de 2013. 2010 tax form 1040x Vea Período académico , anteriormente. 2010 tax form 1040x Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo del crédito por estudios sólo para 2013 (si reúne todos los otros requisitos). 2010 tax form 1040x No puede utilizar cantidad alguna que haya pagado en 2012 ó 2014 para calcular su(s) crédito(s) tributario(s) por estudios de 2013. 2010 tax form 1040x Gastos pagados con un préstamo. 2010 tax form 1040x   Puede reclamar un crédito por estudios en el caso de gastos de estudios calificados que haya pagado con un préstamo. 2010 tax form 1040x Utilice los gastos para calcular el crédito tributario por estudios correspondiente al año en que se paguen los gastos y no al año en el que se pague el préstamo. 2010 tax form 1040x Trate los pagos del préstamo enviados directamente a la institución de enseñanza superior como si se hubiesen pagado en la fecha en que dicha institución abone los pagos a la cuenta del estudiante. 2010 tax form 1040x Si el estudiante se retira de uno o más cursos. 2010 tax form 1040x   Puede reclamar un crédito tributario por estudios en el caso de gastos de estudios calificados que no se le devuelvan al estudiante si el estudiante se retira de uno o más cursos. 2010 tax form 1040x No se Permite Beneficio Doble No se permite hacer lo siguiente: Deducir gastos de enseñanza superior en su declaración de impuestos sobre los ingresos (por ejemplo, un gasto de negocio) y reclamar también un crédito por estudios basándose en dichos gastos. 2010 tax form 1040x Reclamar más de un (1) crédito tributario por estudios basándose en los mismos gastos de estudios calificados. 2010 tax form 1040x Reclamar un crédito por estudios basándose en los mismos gastos utilizados para calcular la parte exenta del impuesto de distribuciones de una cuenta de ahorros para estudios Coverdell (Coverdell ESA, por su abreviatura en inglés) o un programa de matrícula calificada (QTP, por sus siglas en inglés). 2010 tax form 1040x Reclamar un crédito basándose en gastos de estudios calificados que hayan sido pagados con ayuda para estudios, tal como una beca o subvención o ayuda provista por el empleador, libres de impuestos. 2010 tax form 1040x Vea Ajustes a los Gastos de Estudios Calificados, a continuación. 2010 tax form 1040x Ajustes a los Gastos de Estudios Calificados Para cada estudiante, se tiene que restar los gastos de estudios calificados, pagados en 2013, por o en nombre de dicho estudiante bajo las siguientes reglas. 2010 tax form 1040x El resultado es la cantidad ajustada en gastos de estudios calificados por cada estudiante. 2010 tax form 1040x Ayuda económica para estudios exenta de impuestos. 2010 tax form 1040x   Si en 2013 recibió ayuda económica para estudios que está exenta de impuestos, reste la cantidad de la ayuda económica para estudios exenta de impuestos asignable para cada período académico de la cantidad de gastos de estudios calificados para cada período académico. 2010 tax form 1040x Vea Período académico , anteriormente. 2010 tax form 1040x   La ayuda económica para estudios exenta de impuestos incluye: Partes no sujetas a impuestos de becas de estudios y becas de investigación (vea el capítulo 12 de esta publicación y el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de ayuda económica para estudios provista por el empleador (vea la Publicación 970, en inglés), Ayuda económica para estudios para veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no sujeto a impuestos (libre de impuestos) (que no sean regalos ni herencias) recibido como ayuda económica para estudios. 2010 tax form 1040x   Por lo general, toda beca de estudios o de investigación es tratada como una ayuda económica para estudios exenta de impuestos. 2010 tax form 1040x Sin embargo, una beca de estudios o de investigación no será tratada como dicha ayuda al punto de que el estudiante la incluye como ingreso bruto (si el estudiante tiene que presentar una declaración de impuestos) para el año en que reciba la beca de estudios o de investigación y le corresponde uno de los siguientes: La beca de estudios o de investigación (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés, o La beca de estudios o de investigación (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. 2010 tax form 1040x Podría aumentar el valor combinado del crédito tributario por estudios y cierta ayuda económica para estudios si el estudiante incluye alguna o toda ayuda económica para estudios del ingreso en el año en que recibió dicha ayuda. 2010 tax form 1040x Para detalles, vea Adjustments of Qualified Education Expenses (Ajustes a los gastos de estudios calificados) en los capítulos 2 y 3 de la Publicación 970, en inglés. 2010 tax form 1040x Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 podría ser tratada como un reembolso de gastos de estudios calificados que se pagaron en 2013. 2010 tax form 1040x Esta ayuda económica para estudios exenta de impuestos es toda ayuda económica para estudios exenta de impuestos que usted o cualquier otro ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matrícula de una institución de enseñanza superior que reúne los requisitos durante 2013). 2010 tax form 1040x Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 pero antes de que presente su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. 2010 tax form 1040x Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 y después que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después que presenta su declaración de impuestos sobre los ingresos, más adelante. 2010 tax form 1040x Reembolsos. 2010 tax form 1040x   Un reembolso de gastos de estudios calificados puede reducir gastos de estudios calificados por el año tributable o puede requerir que recupere (reintegre) el crédito tributario por estudios que reclamó en un año anterior. 2010 tax form 1040x Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. 2010 tax form 1040x Vea Ayuda económica para estudios exenta de impuestos, anteriormente. 2010 tax form 1040x Reembolsos recibidos en 2013. 2010 tax form 1040x   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y reste todos los reembolsos de esos gastos recibidos de la institución de enseñanza superior que reúne los requisitos durante 2013. 2010 tax form 1040x Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. 2010 tax form 1040x   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagado en nombre de un estudiante en 2013 y el reembolso es recibido antes de que presente su declaración de impuestos sobre los ingresos de 2013, reste la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. 2010 tax form 1040x Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. 2010 tax form 1040x   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, podría verse obligado a reintegrar parte o todo el crédito tributario por estudios que reclamó. 2010 tax form 1040x Vea Recuperar (reintegrar) el crédito, a continuación. 2010 tax form 1040x Recuperar (reintegrar) el crédito. 2010 tax form 1040x   Si después de haber presentado su declaración de impuestos sobre los ingresos de 2013, recibe alguna ayuda económica para estudios exenta de impuestos o cualquier reembolso correspondiente a gastos de estudios calificados que haya pagado en 2013, tiene que recuperar (reintegrar) todo crédito en exceso. 2010 tax form 1040x Cuando se vuelve a calcular la cantidad de gastos de estudios calificados ajustados de 2013, reste de dichos gastos la cantidad de la ayuda económica para estudios exenta de impuestos o el (los) reembolso(s) que haya recibido. 2010 tax form 1040x Entonces se calcula nuevamente su(s) crédito(s) tributario(s) por estudios de 2013 y se calcula la cantidad por la cual su impuesto adeudado de 2013 hubiera aumentado si hubiese reclamado dicho(s) crédito(s) nuevamente calculado(s). 2010 tax form 1040x Incluya esa cantidad como un impuesto adicional para el año en que la ayuda económica o el reembolso fueron recibidos. 2010 tax form 1040x Ejemplo. 2010 tax form 1040x   Usted pagó $8,000 por matrícula y gastos escolares de su hijo en diciembre de 2013 por el semestre de primavera que comienza en enero de 2014. 2010 tax form 1040x Usted presentó su declaración de impuestos de 2013 el 3 de febrero de 2014 y reclamó un crédito vitalicio por aprendizaje de $1,600 ($8,000 de gastos de estudios calificados multiplicado por 0. 2010 tax form 1040x 20). 2010 tax form 1040x Usted no reclamó otros créditos tributarios. 2010 tax form 1040x Después de haber presentado su declaración, su hijo se retiró de dos cursos y usted recibió un reembolso de $1,400. 2010 tax form 1040x Tiene que volver a calcular su crédito vitalicio por aprendizaje de 2013 usando $6,600 ($1,400 del reembolso que se resta de los gastos de estudios calificados de $8,000). 2010 tax form 1040x El crédito nuevamente calculado es $1,320 y su impuesto adeudado aumentó por $280. 2010 tax form 1040x Tiene que incluir el resultado de $280 (lo que queda después de que haya restado $1,320 (el crédito nuevamente calculado) de $1,600 (el crédito que había reclamado originalmente)) como un impuesto adicional en su declaración de impuestos sobre los ingresos de 2014. 2010 tax form 1040x Para determinar en dónde incluir dicho impuesto adicional, vea las instrucciones de su declaración de impuestos sobre los ingresos de 2014. 2010 tax form 1040x    Si también paga gastos de estudios calificados en 2014 para un período académico que comienza en los primeros tres meses de 2014 y recibe ayuda económica para estudios exenta de impuestos o un reembolso como se explicó anteriormente, usted puede escoger reducir sus gastos de estudios calificados para el 2014 en vez de reducir sus gastos para 2013. 2010 tax form 1040x Cantidades que no reducen los gastos de estudios calificados. 2010 tax form 1040x   No reste de los gastos de estudios calificados las cantidades pagadas con fondos que el estudiante reciba como: Pagos por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. 2010 tax form 1040x   No reste de los gastos de estudios calificados ninguna beca de estudios o beca de investigación reclamada como ingresos en la declaración de ingresos del estudiante en las siguientes situaciones: El uso del dinero está limitado, por los términos de la beca de estudios o de investigación, a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados, como se definen en el capítulo 1 de la Publicación 970, en inglés. 2010 tax form 1040x El uso del dinero no está limitado. 2010 tax form 1040x   Para ver ejemplos, consulte el capítulo 2 de la Publicación 970, en inglés. 2010 tax form 1040x Please click here for the text description of the image. 2010 tax form 1040x Figura 35-A ¿Puede usted reclamar el crédito por Estudios para 2013? 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