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

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
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We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

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Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Clarksdale  Third & Sharkey Ave.
Clarksdale, MS 38614 

Tuesdays 9:30 a.m.- 2:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 627-9101
Columbus  2209 Fifth St. N.
Columbus, MS 39705 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 328-6957
Gulfport  11309 Old Highway 49
Gulfport, MS 39503 

Monday-Friday - 8:30a.m - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(228) 831-3320
Hattiesburg  701 North Main St.
Hattiesburg, MS 39401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon. - 1:00 p.m.)


Services Provided

(601) 264-7991
Jackson  100 W. Capital St.
Jackson, MS 39269 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(601) 292-4711
Tupelo  111 E. Troy Street
Tupelo, MS 38804 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(662) 842-5870

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (601) 292-4800 in Jackson or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 W. Capitol Street, Stop 50
Jackson, MS 39269

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

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