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Can I File My 2010 Taxes In 2013

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Can I File My 2010 Taxes In 2013

Can i file my 2010 taxes in 2013 Index A Abandonment of home, Abandonment. Can i file my 2010 taxes in 2013 Absence, temporary, Temporary absence. Can i file my 2010 taxes in 2013 Abstract fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Can i file my 2010 taxes in 2013 Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Architect's fees, Construction. Can i file my 2010 taxes in 2013 Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Can i file my 2010 taxes in 2013 Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Can i file my 2010 taxes in 2013 Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Can i file my 2010 taxes in 2013 C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Can i file my 2010 taxes in 2013 Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Commissions, Selling expenses. Can i file my 2010 taxes in 2013 , Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Community property Basis determination, Community property. Can i file my 2010 taxes in 2013 Condemnation Gain exclusion, Home destroyed or condemned. Can i file my 2010 taxes in 2013 Ownership and use test when previous home condemned, Previous home destroyed or condemned. Can i file my 2010 taxes in 2013 Condominiums As main home, Main Home Basis determination, Condominium. Can i file my 2010 taxes in 2013 Construction costs, Construction. Can i file my 2010 taxes in 2013 Built by you, Built by you. Can i file my 2010 taxes in 2013 Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Can i file my 2010 taxes in 2013 Ownership and use tests, Cooperative apartment. Can i file my 2010 taxes in 2013 Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 D Date of sale, Date of sale. Can i file my 2010 taxes in 2013 Death Sale due to, Specific event safe harbors. Can i file my 2010 taxes in 2013 Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Can i file my 2010 taxes in 2013 Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Can i file my 2010 taxes in 2013 Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Can i file my 2010 taxes in 2013 Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Can i file my 2010 taxes in 2013 Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Can i file my 2010 taxes in 2013 Disasters, Specific event safe harbors. Can i file my 2010 taxes in 2013 Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Can i file my 2010 taxes in 2013 Home transferred to spouse, Transfer to spouse. Can i file my 2010 taxes in 2013 Ownership and use tests, Home transferred from spouse. Can i file my 2010 taxes in 2013 Sale due to, Specific event safe harbors. Can i file my 2010 taxes in 2013 Transfers after July 18, 1984, Transfers after July 18, 1984. Can i file my 2010 taxes in 2013 Transfers before July 19, 1984, Transfers before July 19, 1984. Can i file my 2010 taxes in 2013 Use of home after divorce, Use of home after divorce. Can i file my 2010 taxes in 2013 Doctor's recommendation for sale, Doctor's recommendation safe harbor. Can i file my 2010 taxes in 2013 E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Can i file my 2010 taxes in 2013 Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Can i file my 2010 taxes in 2013 Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Can i file my 2010 taxes in 2013 F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Can i file my 2010 taxes in 2013 Fire insurance premiums, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Foreclosure, Foreclosure or repossession. Can i file my 2010 taxes in 2013 Foreign Service, Foreign Service member. Can i file my 2010 taxes in 2013 Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Can i file my 2010 taxes in 2013 Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Can i file my 2010 taxes in 2013 Form 1040, Schedule A Real estate taxes, Real estate taxes. Can i file my 2010 taxes in 2013 Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Can i file my 2010 taxes in 2013 , Form 1099-S. Can i file my 2010 taxes in 2013 , Form 1099-S. Can i file my 2010 taxes in 2013 Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Can i file my 2010 taxes in 2013 Form 8828 Recapture tax, How to figure and report the recapture. Can i file my 2010 taxes in 2013 Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Can i file my 2010 taxes in 2013 NIIT, Net Investment Income Tax (NIIT). Can i file my 2010 taxes in 2013 Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Can i file my 2010 taxes in 2013 Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Can i file my 2010 taxes in 2013 Loss on sale, Loss on sale. Can i file my 2010 taxes in 2013 Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Can i file my 2010 taxes in 2013 H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Can i file my 2010 taxes in 2013 Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Can i file my 2010 taxes in 2013 Charges for, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Can i file my 2010 taxes in 2013 Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Can i file my 2010 taxes in 2013 Installment sales, Installment sale. Can i file my 2010 taxes in 2013 Involuntary conversion, Specific event safe harbors. Can i file my 2010 taxes in 2013 ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Can i file my 2010 taxes in 2013 J Joint owners not married, Joint owners not married. Can i file my 2010 taxes in 2013 Joint returns, Jointly owned home. Can i file my 2010 taxes in 2013 Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Can i file my 2010 taxes in 2013 Sale of vacant land, Vacant land. Can i file my 2010 taxes in 2013 Legal fees, Selling expenses. Can i file my 2010 taxes in 2013 , Settlement fees or closing costs. Can i file my 2010 taxes in 2013 , Construction. Can i file my 2010 taxes in 2013 Legal separation Sale due to, Specific event safe harbors. Can i file my 2010 taxes in 2013 Like-kind exchange, Sale of home acquired in a like-kind exchange. Can i file my 2010 taxes in 2013 Living expenses, Reasonable basic living expenses. Can i file my 2010 taxes in 2013 Loan assumption fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Loan placement fees, Selling expenses. Can i file my 2010 taxes in 2013 Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Can i file my 2010 taxes in 2013 Property used partly as, Property used partly as your main home. Can i file my 2010 taxes in 2013 , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Can i file my 2010 taxes in 2013 Mortgage fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Mortgage insurance premiums, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Can i file my 2010 taxes in 2013 Moving expense, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Multiple births Sale due to, Specific event safe harbors. Can i file my 2010 taxes in 2013 N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Can i file my 2010 taxes in 2013 O Option to buy home, Option to buy. Can i file my 2010 taxes in 2013 Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Can i file my 2010 taxes in 2013 P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Can i file my 2010 taxes in 2013 Points, Selling expenses. Can i file my 2010 taxes in 2013 Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Can i file my 2010 taxes in 2013 Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 , Real estate taxes. Can i file my 2010 taxes in 2013 Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Can i file my 2010 taxes in 2013 Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Relatives Sale of home to, Exception for sales to related persons. Can i file my 2010 taxes in 2013 Remainder interest Sale of, Sale of remainder interest. Can i file my 2010 taxes in 2013 Remodeling, Improvements. Can i file my 2010 taxes in 2013 , Exception. Can i file my 2010 taxes in 2013 (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Can i file my 2010 taxes in 2013 Before closing, by buyer, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 , Improvements. Can i file my 2010 taxes in 2013 , Repairs. Can i file my 2010 taxes in 2013 (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Can i file my 2010 taxes in 2013 Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Can i file my 2010 taxes in 2013 Doctor's recommendation for sale, Doctor's recommendation safe harbor. Can i file my 2010 taxes in 2013 Unforeseeable events, Specific event safe harbors. Can i file my 2010 taxes in 2013 Sales commissions, Selling expenses. Can i file my 2010 taxes in 2013 , Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Sales to related persons, Exception for sales to related persons. Can i file my 2010 taxes in 2013 Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Can i file my 2010 taxes in 2013 Seller-financed mortgages, Seller-financed mortgage. Can i file my 2010 taxes in 2013 Seller-paid points, Seller-paid points. Can i file my 2010 taxes in 2013 Selling expenses, Selling expenses. Can i file my 2010 taxes in 2013 Selling price, Selling Price Separate returns, Separate returns. Can i file my 2010 taxes in 2013 Settlement fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Surviving spouse Basis determination, Surviving spouse. Can i file my 2010 taxes in 2013 Ownership and use tests, Sale of main home by surviving spouse. Can i file my 2010 taxes in 2013 T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Can i file my 2010 taxes in 2013 Temporary housing, Temporary housing. Can i file my 2010 taxes in 2013 Title insurance, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Title search fees, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Trading homes, Trading (exchanging) homes. Can i file my 2010 taxes in 2013 , Home received as trade. Can i file my 2010 taxes in 2013 Transfer taxes, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 , Transfer taxes. Can i file my 2010 taxes in 2013 Transfer to spouse, Transfer to spouse. Can i file my 2010 taxes in 2013 After July 18, 1984, Transfers after July 18, 1984. Can i file my 2010 taxes in 2013 Before July 19, 1984, Transfers before July 19, 1984. Can i file my 2010 taxes in 2013 TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Can i file my 2010 taxes in 2013 Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Can i file my 2010 taxes in 2013 Utilities Charges for installing, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Charges related to occupancy of house before closing, Settlement fees or closing costs. Can i file my 2010 taxes in 2013 Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Can i file my 2010 taxes in 2013 V Vacant land Sale of, Vacant land. Can i file my 2010 taxes in 2013 W Worksheets, Worksheets. Can i file my 2010 taxes in 2013 Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Can i file my 2010 taxes in 2013 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Can i file my 2010 taxes in 2013 Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Can i file my 2010 taxes in 2013 Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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IRS Non-Retaliation Policy

Section 1203 of the IRS Restructuring and Reform Act of 1998 (RRA ’98), created a statutory provision requiring termination of IRS employment for misconduct.  Section 1203(a) provides that the Commissioner of the Internal Revenue shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b) in the performance of the employee’s official duties. One of the acts described in subsection (b) is retaliation.

Section 1203 (b)(6) provides that:

Violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service.

is an act or omission requiring termination.

IRM Section 6.751.1.1 addresses administrative disciplinary matters.  Exhibit 6.751.1-1 is the Internal Revenue Service Guide for Penalty Determinations. Violations of RRA ’98, Section 1203 (b)(6) is included  in the Guide for Penalty Determinations.  This Exhibit shows that the penalty for a First Offense for an RRA ‘98 1203 (b)(6) offense is removal.

Page Last Reviewed or Updated: 05-Nov-2013

The Can I File My 2010 Taxes In 2013

Can i file my 2010 taxes in 2013 19. Can i file my 2010 taxes in 2013   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. Can i file my 2010 taxes in 2013 This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. Can i file my 2010 taxes in 2013 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Can i file my 2010 taxes in 2013 However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Can i file my 2010 taxes in 2013 For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Can i file my 2010 taxes in 2013 This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Can i file my 2010 taxes in 2013 Table 19-1 summarizes the features of the student loan interest deduction. Can i file my 2010 taxes in 2013 Table 19-1. Can i file my 2010 taxes in 2013 Student Loan Interest Deduction at a Glance Do not rely on this table alone. Can i file my 2010 taxes in 2013 Refer to the text for more details. Can i file my 2010 taxes in 2013 Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. Can i file my 2010 taxes in 2013 Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. Can i file my 2010 taxes in 2013 Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Can i file my 2010 taxes in 2013 Time limit on deduction You can deduct interest paid during the remaining period of your student loan. Can i file my 2010 taxes in 2013 Phaseout The amount of your deduction depends on your income level. Can i file my 2010 taxes in 2013 Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Can i file my 2010 taxes in 2013 It includes both required and voluntary interest payments. Can i file my 2010 taxes in 2013 Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. Can i file my 2010 taxes in 2013 Loans from the following sources are not qualified student loans. Can i file my 2010 taxes in 2013 A related person. Can i file my 2010 taxes in 2013 A qualified employer plan. Can i file my 2010 taxes in 2013 Exceptions. Can i file my 2010 taxes in 2013   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. Can i file my 2010 taxes in 2013 An individual can be your dependent even if you are the dependent of another taxpayer. Can i file my 2010 taxes in 2013 An individual can be your dependent even if the individual files a joint return with a spouse. Can i file my 2010 taxes in 2013 An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Can i file my 2010 taxes in 2013    Reasonable period of time. Can i file my 2010 taxes in 2013   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Can i file my 2010 taxes in 2013   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Can i file my 2010 taxes in 2013 The expenses relate to a specific academic period. Can i file my 2010 taxes in 2013 The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Can i file my 2010 taxes in 2013   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. Can i file my 2010 taxes in 2013 Academic period. Can i file my 2010 taxes in 2013   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. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Eligible student. Can i file my 2010 taxes in 2013   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Can i file my 2010 taxes in 2013 Enrolled at least half-time. Can i file my 2010 taxes in 2013   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Can i file my 2010 taxes in 2013   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Can i file my 2010 taxes in 2013 However, the standard may not be lower than any of those established by the U. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 Department of Education under the Higher Education Act of 1965. Can i file my 2010 taxes in 2013 Related person. Can i file my 2010 taxes in 2013   You cannot deduct interest on a loan you get from a related person. Can i file my 2010 taxes in 2013 Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Can i file my 2010 taxes in 2013 ), Your lineal descendants (children, grandchildren, etc. Can i file my 2010 taxes in 2013 ), and Certain corporations, partnerships, trusts, and exempt organizations. Can i file my 2010 taxes in 2013 Qualified employer plan. Can i file my 2010 taxes in 2013   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Can i file my 2010 taxes in 2013 Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Can i file my 2010 taxes in 2013 They include amounts paid for the following items. Can i file my 2010 taxes in 2013 Tuition and fees. Can i file my 2010 taxes in 2013 Room and board. Can i file my 2010 taxes in 2013 Books, supplies, and equipment. Can i file my 2010 taxes in 2013 Other necessary expenses (such as transportation). Can i file my 2010 taxes in 2013 The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Can i file my 2010 taxes in 2013 Eligible educational institution. Can i file my 2010 taxes in 2013   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. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 Department of Education. Can i file my 2010 taxes in 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i file my 2010 taxes in 2013   Certain educational institutions located outside the United States also participate in the U. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 Department of Education's Federal Student Aid (FSA) programs. Can i file my 2010 taxes in 2013   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Can i file my 2010 taxes in 2013   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Can i file my 2010 taxes in 2013 The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Can i file my 2010 taxes in 2013    The educational institution should be able to tell you if it is an eligible educational institution. Can i file my 2010 taxes in 2013 Adjustments to qualified education expenses. Can i file my 2010 taxes in 2013   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). Can i file my 2010 taxes in 2013 See chapter 4 of Publication 970 for details. Can i file my 2010 taxes in 2013 Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. Can i file my 2010 taxes in 2013 Loan origination fee. Can i file my 2010 taxes in 2013   In general, this is a one-time fee charged by the lender when a loan is made. Can i file my 2010 taxes in 2013 To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Can i file my 2010 taxes in 2013 A loan origination fee treated as interest accrues over the life of the loan. Can i file my 2010 taxes in 2013 Capitalized interest. Can i file my 2010 taxes in 2013    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Can i file my 2010 taxes in 2013 Interest on revolving lines of credit. Can i file my 2010 taxes in 2013   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Can i file my 2010 taxes in 2013 See Qualified Education Expenses , earlier. Can i file my 2010 taxes in 2013 Interest on refinanced student loans. Can i file my 2010 taxes in 2013   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Can i file my 2010 taxes in 2013 If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Can i file my 2010 taxes in 2013 Voluntary interest payments. Can i file my 2010 taxes in 2013   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Can i file my 2010 taxes in 2013 Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. Can i file my 2010 taxes in 2013 Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Can i file my 2010 taxes in 2013 Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Can i file my 2010 taxes in 2013 Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Can i file my 2010 taxes in 2013 For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. Can i file my 2010 taxes in 2013 Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Can i file my 2010 taxes in 2013 Your filing status is any filing status except married filing separately. Can i file my 2010 taxes in 2013 No one else is claiming an exemption for you on his or her tax return. Can i file my 2010 taxes in 2013 You are legally obligated to pay interest on a qualified student loan. Can i file my 2010 taxes in 2013 You paid interest on a qualified student loan. Can i file my 2010 taxes in 2013 Interest paid by others. Can i file my 2010 taxes in 2013   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Can i file my 2010 taxes in 2013 See chapter 4 of Publication 970 for more information. Can i file my 2010 taxes in 2013 No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). Can i file my 2010 taxes in 2013 How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Can i file my 2010 taxes in 2013 However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Can i file my 2010 taxes in 2013 You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Can i file my 2010 taxes in 2013 For details on figuring your MAGI, see chapter 4 of Publication 970. Can i file my 2010 taxes in 2013 How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. Can i file my 2010 taxes in 2013 However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. Can i file my 2010 taxes in 2013 To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. Can i file my 2010 taxes in 2013 Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Can i file my 2010 taxes in 2013 For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Can i file my 2010 taxes in 2013 Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Can i file my 2010 taxes in 2013 However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Can i file my 2010 taxes in 2013 For information on allocating payments between interest and principal, see chapter 4 of Publication 970. Can i file my 2010 taxes in 2013 To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. Can i file my 2010 taxes in 2013 Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 The qualified expenses must be for higher education, as explained later under What Expenses Qualify . Can i file my 2010 taxes in 2013 The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Can i file my 2010 taxes in 2013 Table 19-2 summarizes the features of the tuition and fees deduction. Can i file my 2010 taxes in 2013 You may be able to take a credit for your education expenses instead of a deduction. Can i file my 2010 taxes in 2013 You can choose the one that will give you the lower tax. Can i file my 2010 taxes in 2013 See chapter 35, Education Credits, for details about the credits. Can i file my 2010 taxes in 2013 Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Can i file my 2010 taxes in 2013 Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Can i file my 2010 taxes in 2013 You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. Can i file my 2010 taxes in 2013 You paid the education expenses for an eligible student. Can i file my 2010 taxes in 2013 The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. Can i file my 2010 taxes in 2013 Qualified education expenses are defined under What Expenses Qualify . Can i file my 2010 taxes in 2013 Eligible students are defined later under Who Is an Eligible Student . Can i file my 2010 taxes in 2013 Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Can i file my 2010 taxes in 2013 Your filing status is married filing separately. Can i file my 2010 taxes in 2013 Another person can claim an exemption for you as a dependent on his or her tax return. Can i file my 2010 taxes in 2013 You cannot take the deduction even if the other person does not actually claim that exemption. Can i file my 2010 taxes in 2013 Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 More information on nonresident aliens can be found in Publication 519, U. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 Tax Guide for Aliens. Can i file my 2010 taxes in 2013 You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. Can i file my 2010 taxes in 2013 However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. Can i file my 2010 taxes in 2013 Table 19-2. Can i file my 2010 taxes in 2013 Tuition and Fees Deduction at a Glance Do not rely on this table alone. Can i file my 2010 taxes in 2013 Refer to the text for more details. Can i file my 2010 taxes in 2013 Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. Can i file my 2010 taxes in 2013 Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 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 (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. Can i file my 2010 taxes in 2013 Payments with borrowed funds. Can i file my 2010 taxes in 2013   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Can i file my 2010 taxes in 2013 Student withdraws from class(es). Can i file my 2010 taxes in 2013   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Eligible educational institution. Can i file my 2010 taxes in 2013   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. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 Department of Education. Can i file my 2010 taxes in 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i file my 2010 taxes in 2013 The educational institution should be able to tell you if it is an eligible educational institution. Can i file my 2010 taxes in 2013   Certain educational institutions located outside the United States also participate in the U. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 Department of Education's Federal Student Aid (FSA) programs. Can i file my 2010 taxes in 2013 Academic period. Can i file my 2010 taxes in 2013    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. Can i file my 2010 taxes in 2013 If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. Can i file my 2010 taxes in 2013 Related expenses. Can i file my 2010 taxes in 2013   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Can i file my 2010 taxes in 2013 Prepaid expenses. Can i file my 2010 taxes in 2013   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. Can i file my 2010 taxes in 2013 See Academic period, earlier. Can i file my 2010 taxes in 2013 For example, if 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 the tuition and fees deduction for 2013 only if you meet all the other requirements. Can i file my 2010 taxes in 2013    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. Can i file my 2010 taxes in 2013 No Double Benefit Allowed You cannot do any of the following. Can i file my 2010 taxes in 2013 Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 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). Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. Can i file my 2010 taxes in 2013 Deduct qualified education expenses that have been paid with tax-free interest on U. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 savings bonds (Form 8815). Can i file my 2010 taxes in 2013 See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Can i file my 2010 taxes in 2013 Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. Can i file my 2010 taxes in 2013 See Adjustments to qualified education expenses, later. Can i file my 2010 taxes in 2013 Adjustments to qualified education expenses. Can i file my 2010 taxes in 2013   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Can i file my 2010 taxes in 2013 The result is the amount of adjusted qualified education expenses for each student. Can i file my 2010 taxes in 2013 Tax-free educational assistance. Can i file my 2010 taxes in 2013   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. Can i file my 2010 taxes in 2013 See Academic period, earlier. Can i file my 2010 taxes in 2013   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Can i file my 2010 taxes in 2013 Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. Can i file my 2010 taxes in 2013 However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: 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 Pub. Can i file my 2010 taxes in 2013 970, chapter 1. Can i file my 2010 taxes in 2013 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 Pub. Can i file my 2010 taxes in 2013 970, chapter 1. Can i file my 2010 taxes in 2013 You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. Can i file my 2010 taxes in 2013 For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. Can i file my 2010 taxes in 2013 970. Can i file my 2010 taxes in 2013 Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. Can i file my 2010 taxes in 2013 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). Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Refunds. Can i file my 2010 taxes in 2013   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. Can i file my 2010 taxes in 2013 See chapter 6 of Pub. Can i file my 2010 taxes in 2013 970 for more information. Can i file my 2010 taxes in 2013 Some tax-free educational assistance received after 2013 may be treated as a refund. Can i file my 2010 taxes in 2013 See Tax-free educational assistance, earlier. Can i file my 2010 taxes in 2013 Refunds received in 2013. Can i file my 2010 taxes in 2013    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Can i file my 2010 taxes in 2013 Refunds received after 2013 but before your income tax return is filed. Can i file my 2010 taxes in 2013   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Can i file my 2010 taxes in 2013 Refunds received after 2013 and after your income tax return is filed. Can i file my 2010 taxes in 2013   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. Can i file my 2010 taxes in 2013 See chapter 6 of Pub. Can i file my 2010 taxes in 2013 970 for more information. Can i file my 2010 taxes in 2013 Coordination with Coverdell education savings accounts and qualified tuition programs. Can i file my 2010 taxes in 2013    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). Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Amounts that do not reduce qualified education expenses. Can i file my 2010 taxes in 2013   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. Can i file my 2010 taxes in 2013   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. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 The use of the money is not restricted. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Can i file my 2010 taxes in 2013 Sports, games, hobbies, and noncredit courses. Can i file my 2010 taxes in 2013   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. Can i file my 2010 taxes in 2013 However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Can i file my 2010 taxes in 2013 Comprehensive or bundled fees. Can i file my 2010 taxes in 2013   Some eligible educational institutions combine all of their fees for an academic period into one amount. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 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, Tuition Statement. Can i file my 2010 taxes in 2013 See How Do You Figure the Deduction , later, for more information about Form 1098-T. Can i file my 2010 taxes in 2013 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 (defined earlier). Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Table 19-3 summarizes who can claim the deduction. Can i file my 2010 taxes in 2013 How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Can i file my 2010 taxes in 2013 For details on figuring your MAGI, see chapter 6 of Publication 970. Can i file my 2010 taxes in 2013 How Do You Figure the Deduction Figure the deduction using Form 8917. Can i file my 2010 taxes in 2013 To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. Can i file my 2010 taxes in 2013 Table 19-3. Can i file my 2010 taxes in 2013 Who Can Claim a Dependent's Expenses Do not rely on this table alone. Can i file my 2010 taxes in 2013 See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. Can i file my 2010 taxes in 2013 IF your dependent is an eligible student and you. Can i file my 2010 taxes in 2013 . Can i file my 2010 taxes in 2013 . Can i file my 2010 taxes in 2013 AND. Can i file my 2010 taxes in 2013 . Can i file my 2010 taxes in 2013 . Can i file my 2010 taxes in 2013 THEN. Can i file my 2010 taxes in 2013 . Can i file my 2010 taxes in 2013 . Can i file my 2010 taxes in 2013 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. Can i file my 2010 taxes in 2013 Your dependent cannot take a deduction. Can i file my 2010 taxes in 2013 claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Can i file my 2010 taxes in 2013 do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Can i file my 2010 taxes in 2013 do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Can i file my 2010 taxes in 2013 Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. Can i file my 2010 taxes in 2013 If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Can i file my 2010 taxes in 2013 However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. Can i file my 2010 taxes in 2013 You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. Can i file my 2010 taxes in 2013 Eligible educator. Can i file my 2010 taxes in 2013   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Can i file my 2010 taxes in 2013 Qualified expenses. Can i file my 2010 taxes in 2013   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Can i file my 2010 taxes in 2013 An ordinary expense is one that is common and accepted in your educational field. Can i file my 2010 taxes in 2013 A necessary expense is one that is helpful and appropriate for your profession as an educator. Can i file my 2010 taxes in 2013 An expense does not have to be required to be considered necessary. Can i file my 2010 taxes in 2013   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Can i file my 2010 taxes in 2013   You must reduce your qualified expenses by the following amounts. Can i file my 2010 taxes in 2013 Excludable U. Can i file my 2010 taxes in 2013 S. Can i file my 2010 taxes in 2013 series EE and I savings bond interest from Form 8815. Can i file my 2010 taxes in 2013 See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Can i file my 2010 taxes in 2013 Nontaxable qualified tuition program earnings or distributions. Can i file my 2010 taxes in 2013 See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. Can i file my 2010 taxes in 2013 Nontaxable distribution of earnings from a Coverdell education savings account. Can i file my 2010 taxes in 2013 See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. Can i file my 2010 taxes in 2013 Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. Can i file my 2010 taxes in 2013 Prev  Up  Next   Home   More Online Publications