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Amend 2012 Tax Return Turbotax

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Amend 2012 Tax Return Turbotax

Amend 2012 tax return turbotax 6. Amend 2012 tax return turbotax   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Amend 2012 tax return turbotax Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Amend 2012 tax return turbotax You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Amend 2012 tax return turbotax The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Amend 2012 tax return turbotax What is the tax benefit of the tuition and fees deduction. Amend 2012 tax return turbotax   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Amend 2012 tax return turbotax   This deduction is taken as an adjustment to income. Amend 2012 tax return turbotax This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Amend 2012 tax return turbotax This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Amend 2012 tax return turbotax You can choose the education benefit that will give you the lowest tax. Amend 2012 tax return turbotax You may want to compare the tuition and fees deduction to the education credits. Amend 2012 tax return turbotax See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Amend 2012 tax return turbotax Table 6-1. Amend 2012 tax return turbotax Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Amend 2012 tax return turbotax Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Amend 2012 tax return turbotax Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Amend 2012 tax return turbotax You pay qualified education expenses of higher education. Amend 2012 tax return turbotax You pay the education expenses for an eligible student. Amend 2012 tax return turbotax The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Amend 2012 tax return turbotax The term “qualified education expenses” is defined later under Qualified Education Expenses . Amend 2012 tax return turbotax “Eligible student” is defined later under Who Is an Eligible Student . Amend 2012 tax return turbotax For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Amend 2012 tax return turbotax Table 6-1. Amend 2012 tax return turbotax Tuition and Fees Deduction at a Glance Do not rely on this table alone. Amend 2012 tax return turbotax Refer to the text for complete details. Amend 2012 tax return turbotax Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Amend 2012 tax return turbotax What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Amend 2012 tax return turbotax Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Amend 2012 tax return turbotax For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Amend 2012 tax return turbotax What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Amend 2012 tax return turbotax Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Amend 2012 tax return turbotax Your filing status is married filing separately. Amend 2012 tax return turbotax Another person can claim an exemption for you as a dependent on his or her tax return. Amend 2012 tax return turbotax You cannot take the deduction even if the other person does not actually claim that exemption. Amend 2012 tax return turbotax Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Amend 2012 tax return turbotax You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Amend 2012 tax return turbotax More information on nonresident aliens can be found in Publication 519. Amend 2012 tax return turbotax What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Amend 2012 tax return turbotax Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Amend 2012 tax return turbotax For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Amend 2012 tax return turbotax Academic period. Amend 2012 tax return turbotax   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Amend 2012 tax return turbotax In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Amend 2012 tax return turbotax Paid with borrowed funds. Amend 2012 tax return turbotax   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Amend 2012 tax return turbotax Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Amend 2012 tax return turbotax Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Amend 2012 tax return turbotax Student withdraws from class(es). Amend 2012 tax return turbotax   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Amend 2012 tax return turbotax Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amend 2012 tax return turbotax Eligible educational institution. Amend 2012 tax return turbotax   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amend 2012 tax return turbotax S. Amend 2012 tax return turbotax Department of Education. Amend 2012 tax return turbotax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend 2012 tax return turbotax The educational institution should be able to tell you if it is an eligible educational institution. Amend 2012 tax return turbotax   Certain educational institutions located outside the United States also participate in the U. Amend 2012 tax return turbotax S. Amend 2012 tax return turbotax Department of Education's Federal Student Aid (FSA) programs. Amend 2012 tax return turbotax Related expenses. Amend 2012 tax return turbotax   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amend 2012 tax return turbotax Prepaid expenses. Amend 2012 tax return turbotax   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Amend 2012 tax return turbotax See Academic period , earlier. Amend 2012 tax return turbotax For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Amend 2012 tax return turbotax You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Amend 2012 tax return turbotax In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Amend 2012 tax return turbotax Example 1. Amend 2012 tax return turbotax Jackson is a sophomore in University V's degree program in dentistry. Amend 2012 tax return turbotax This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Amend 2012 tax return turbotax Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Amend 2012 tax return turbotax Example 2. Amend 2012 tax return turbotax Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Amend 2012 tax return turbotax The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Amend 2012 tax return turbotax Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Amend 2012 tax return turbotax Donna bought hers at College W's bookstore. Amend 2012 tax return turbotax Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Amend 2012 tax return turbotax Example 3. Amend 2012 tax return turbotax When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Amend 2012 tax return turbotax This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Amend 2012 tax return turbotax No portion of the fee covers personal expenses. Amend 2012 tax return turbotax Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Amend 2012 tax return turbotax Therefore, it is a qualified expense. Amend 2012 tax return turbotax No Double Benefit Allowed You cannot do any of the following. Amend 2012 tax return turbotax Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Amend 2012 tax return turbotax Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Amend 2012 tax return turbotax Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Amend 2012 tax return turbotax For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Amend 2012 tax return turbotax See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Amend 2012 tax return turbotax Deduct qualified education expenses that have been paid with tax-free interest on U. Amend 2012 tax return turbotax S. Amend 2012 tax return turbotax savings bonds (Form 8815). Amend 2012 tax return turbotax See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Amend 2012 tax return turbotax Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Amend 2012 tax return turbotax See the following section on Adjustments to Qualified Education Expenses. Amend 2012 tax return turbotax Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Amend 2012 tax return turbotax The result is the amount of adjusted qualified education expenses for each student. Amend 2012 tax return turbotax You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Amend 2012 tax return turbotax Tax-free educational assistance. Amend 2012 tax return turbotax   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Amend 2012 tax return turbotax See Academic period , earlier. Amend 2012 tax return turbotax   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Amend 2012 tax return turbotax This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Amend 2012 tax return turbotax   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Amend 2012 tax return turbotax If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Amend 2012 tax return turbotax   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amend 2012 tax return turbotax Generally, any scholarship or fellowship is treated as tax free. Amend 2012 tax return turbotax However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Amend 2012 tax return turbotax The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amend 2012 tax return turbotax The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amend 2012 tax return turbotax You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Amend 2012 tax return turbotax For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Amend 2012 tax return turbotax Refunds. Amend 2012 tax return turbotax   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Amend 2012 tax return turbotax Some tax-free educational assistance received after 2013 may be treated as a refund. Amend 2012 tax return turbotax See Tax-free educational assistance , earlier. Amend 2012 tax return turbotax Refunds received in 2013. Amend 2012 tax return turbotax   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Amend 2012 tax return turbotax Refunds received after 2013 but before your income tax return is filed. Amend 2012 tax return turbotax   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Amend 2012 tax return turbotax Refunds received after 2013 and after your income tax return is filed. Amend 2012 tax return turbotax   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Amend 2012 tax return turbotax See Credit recapture , later. Amend 2012 tax return turbotax Coordination with Coverdell education savings accounts and qualified tuition programs. Amend 2012 tax return turbotax   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Amend 2012 tax return turbotax For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Amend 2012 tax return turbotax Credit recapture. Amend 2012 tax return turbotax    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Amend 2012 tax return turbotax You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Amend 2012 tax return turbotax You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Amend 2012 tax return turbotax Include that amount as an additional tax for the year the refund or tax-free assistance was received. Amend 2012 tax return turbotax Example. Amend 2012 tax return turbotax   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Amend 2012 tax return turbotax You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Amend 2012 tax return turbotax The reduction reduced your taxable income by $3,500. Amend 2012 tax return turbotax Also, you claimed no tax credits in 2013. Amend 2012 tax return turbotax Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Amend 2012 tax return turbotax Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Amend 2012 tax return turbotax The refigured tuition and fees deduction is $1,500. Amend 2012 tax return turbotax Do not file an amended 2013 tax return to account for this adjustment. Amend 2012 tax return turbotax Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Amend 2012 tax return turbotax You cannot file Form 1040A for 2014. Amend 2012 tax return turbotax Amounts that do not reduce qualified education expenses. Amend 2012 tax return turbotax   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Amend 2012 tax return turbotax   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Amend 2012 tax return turbotax The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Amend 2012 tax return turbotax The use of the money is not restricted. Amend 2012 tax return turbotax Example 1. Amend 2012 tax return turbotax In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Amend 2012 tax return turbotax The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Amend 2012 tax return turbotax To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Amend 2012 tax return turbotax The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Amend 2012 tax return turbotax University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Amend 2012 tax return turbotax Jackie does not report any portion of the scholarship as income on her tax return. Amend 2012 tax return turbotax In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Amend 2012 tax return turbotax The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Amend 2012 tax return turbotax Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Amend 2012 tax return turbotax Example 2. Amend 2012 tax return turbotax The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Amend 2012 tax return turbotax Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Amend 2012 tax return turbotax Jackie is treated as having paid $3,000 in qualified education expenses. Amend 2012 tax return turbotax Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Amend 2012 tax return turbotax This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Amend 2012 tax return turbotax Sports, games, hobbies, and noncredit courses. Amend 2012 tax return turbotax   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Amend 2012 tax return turbotax However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Amend 2012 tax return turbotax Comprehensive or bundled fees. Amend 2012 tax return turbotax   Some eligible educational institutions combine all of their fees for an academic period into one amount. Amend 2012 tax return turbotax If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Amend 2012 tax return turbotax The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Amend 2012 tax return turbotax See Figuring the Deduction , later, for more information about Form 1098-T. Amend 2012 tax return turbotax Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Amend 2012 tax return turbotax Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Amend 2012 tax return turbotax For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Amend 2012 tax return turbotax You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Amend 2012 tax return turbotax IF your dependent is an eligible student and you. Amend 2012 tax return turbotax . Amend 2012 tax return turbotax . Amend 2012 tax return turbotax AND. Amend 2012 tax return turbotax . Amend 2012 tax return turbotax . Amend 2012 tax return turbotax THEN. Amend 2012 tax return turbotax . Amend 2012 tax return turbotax . Amend 2012 tax return turbotax claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Amend 2012 tax return turbotax Your dependent cannot take a deduction. Amend 2012 tax return turbotax claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Amend 2012 tax return turbotax do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Amend 2012 tax return turbotax do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Amend 2012 tax return turbotax Expenses paid by dependent. Amend 2012 tax return turbotax   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Amend 2012 tax return turbotax Neither you nor your dependent can deduct the expenses. Amend 2012 tax return turbotax For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Amend 2012 tax return turbotax This rule applies even if you do not claim an exemption for your dependent on your tax return. Amend 2012 tax return turbotax Expenses paid by you. Amend 2012 tax return turbotax   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Amend 2012 tax return turbotax Expenses paid under divorce decree. Amend 2012 tax return turbotax   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Amend 2012 tax return turbotax Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Amend 2012 tax return turbotax Expenses paid by others. Amend 2012 tax return turbotax   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Amend 2012 tax return turbotax In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Amend 2012 tax return turbotax If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Amend 2012 tax return turbotax If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Amend 2012 tax return turbotax If the student is your dependent, no one can deduct the payments. Amend 2012 tax return turbotax Example. Amend 2012 tax return turbotax In 2013, Ms. Amend 2012 tax return turbotax Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Amend 2012 tax return turbotax For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Amend 2012 tax return turbotax If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Amend 2012 tax return turbotax If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Amend 2012 tax return turbotax Baker's payment. Amend 2012 tax return turbotax Tuition reduction. Amend 2012 tax return turbotax   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Amend 2012 tax return turbotax If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Amend 2012 tax return turbotax For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amend 2012 tax return turbotax Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Amend 2012 tax return turbotax See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Amend 2012 tax return turbotax Form 1098-T. Amend 2012 tax return turbotax   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Amend 2012 tax return turbotax Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Amend 2012 tax return turbotax An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Amend 2012 tax return turbotax However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Amend 2012 tax return turbotax When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Amend 2012 tax return turbotax   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Amend 2012 tax return turbotax    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Amend 2012 tax return turbotax Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Amend 2012 tax return turbotax If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Amend 2012 tax return turbotax No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Amend 2012 tax return turbotax Modified adjusted gross income (MAGI). Amend 2012 tax return turbotax   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Amend 2012 tax return turbotax However, as discussed below, there may be other modifications. Amend 2012 tax return turbotax MAGI when using Form 1040A. Amend 2012 tax return turbotax   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Amend 2012 tax return turbotax MAGI when using Form 1040. Amend 2012 tax return turbotax   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amend 2012 tax return turbotax   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Amend 2012 tax return turbotax   You can use Worksheet 6-1. Amend 2012 tax return turbotax MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Amend 2012 tax return turbotax Table 6-2. Amend 2012 tax return turbotax Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Amend 2012 tax return turbotax . Amend 2012 tax return turbotax . Amend 2012 tax return turbotax AND your MAGI is. Amend 2012 tax return turbotax . Amend 2012 tax return turbotax . Amend 2012 tax return turbotax THEN your maximum tuition and fees deduction is. Amend 2012 tax return turbotax . Amend 2012 tax return turbotax . Amend 2012 tax return turbotax single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Amend 2012 tax return turbotax more than $65,000  but not more than $80,000 $2,000. Amend 2012 tax return turbotax more than $80,000 $0. Amend 2012 tax return turbotax married filing joint return not more than $130,000 $4,000. Amend 2012 tax return turbotax more than $130,000 but not more than $160,000 $2,000. Amend 2012 tax return turbotax more than $160,000 $0. Amend 2012 tax return turbotax Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Amend 2012 tax return turbotax Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Amend 2012 tax return turbotax A filled-in Form 8917 is shown at the end of this chapter. Amend 2012 tax return turbotax Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Amend 2012 tax return turbotax This is the first year of his postsecondary education. Amend 2012 tax return turbotax During 2013, he paid $3,600 for his qualified 2013 tuition expense. Amend 2012 tax return turbotax Both he and the college meet all of the requirements for the tuition and fees deduction. Amend 2012 tax return turbotax Tim's total income (Form 1040, line 22) and MAGI are $26,000. Amend 2012 tax return turbotax He figures his deduction of $3,600 as shown on Form 8917, later. Amend 2012 tax return turbotax Worksheet 6-1. Amend 2012 tax return turbotax MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Amend 2012 tax return turbotax Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Amend 2012 tax return turbotax 1. Amend 2012 tax return turbotax Enter the amount from Form 1040, line 22   1. Amend 2012 tax return turbotax         2. Amend 2012 tax return turbotax Enter the total from Form 1040, lines 23 through 33   2. Amend 2012 tax return turbotax               3. Amend 2012 tax return turbotax Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Amend 2012 tax return turbotax               4. Amend 2012 tax return turbotax Add lines 2 and 3   4. Amend 2012 tax return turbotax         5. Amend 2012 tax return turbotax Subtract line 4 from line 1   5. Amend 2012 tax return turbotax         6. Amend 2012 tax return turbotax Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Amend 2012 tax return turbotax         7. Amend 2012 tax return turbotax Enter your foreign housing deduction (Form 2555, line 50)   7. Amend 2012 tax return turbotax         8. Amend 2012 tax return turbotax Enter the amount of income from Puerto Rico you are excluding   8. Amend 2012 tax return turbotax         9. Amend 2012 tax return turbotax Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Amend 2012 tax return turbotax         10. Amend 2012 tax return turbotax Add lines 5 through 9. Amend 2012 tax return turbotax This is your modified adjusted gross income   10. Amend 2012 tax return turbotax     Note. Amend 2012 tax return turbotax If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Amend 2012 tax return turbotax       This image is too large to be displayed in the current screen. Amend 2012 tax return turbotax Please click the link to view the image. Amend 2012 tax return turbotax Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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The Amend 2012 Tax Return Turbotax

Amend 2012 tax return turbotax Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. Amend 2012 tax return turbotax Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. Amend 2012 tax return turbotax Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. Amend 2012 tax return turbotax Table of Contents 1. Amend 2012 tax return turbotax   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. Amend 2012 tax return turbotax Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. Amend 2012 tax return turbotax   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Amend 2012 tax return turbotax Divorcio y nuevo matrimonio. Amend 2012 tax return turbotax Matrimonios anulados. Amend 2012 tax return turbotax Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Amend 2012 tax return turbotax Personas consideradas casadas. Amend 2012 tax return turbotax Matrimonio del mismo sexo. Amend 2012 tax return turbotax Cónyuge fallecido durante el año. Amend 2012 tax return turbotax Personas casadas que viven separadas. Amend 2012 tax return turbotax Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. Amend 2012 tax return turbotax   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. Amend 2012 tax return turbotax Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Amend 2012 tax return turbotax Números de identificación del contribuyente en proceso de adopción. Amend 2012 tax return turbotax 4. Amend 2012 tax return turbotax   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications