Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

E-file State Return Only

1040 Tax Form WorksheetHow Do I File 2011 TaxesHow To File An Amended Tax ReturnH&r Online1040 Ez Tax FormCan You File 2012 And 2013 Taxes TogetherFiling Taxes OnlineFederal Income Tax Ez Form 20111040x Amendment FormWhere Can I Get A 1040x Tax FormIrs Amendment1040ez FormsIrs Tax 1040ezCan I File My 2011 Taxes2012 Tax Forms 1040ez1040 Ez Tax FormMyfreetaxes ComCan I Still File My 2011 State TaxesTurbotax 1040x 20121040nr Ez SoftwareFile 2011 Tax Return LateEz 1040 FormTurbotax For Military Members Free1040ez Fill In FormCan I File 1040x OnlineNeed To File My 2011 TaxesAmmending Taxes1040aIrs Form 1040aWww Freetaxhelp Com1040 Ez Form OnlineIrs Ez Form 2011Free Tax Preparation Software1040 Tax Forms1040ez Income Tax FormTurbotax 2012 State Taxes1040ez Tax Forms DownloadsExpress 1040Where Can I File 2012 Taxes Online FreeTurbotax 2011 Taxes

E-file State Return Only

E-file state return only Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. E-file state return only Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. E-file state return only irs. E-file state return only gov/pub926. E-file state return only What's New Social security and Medicare tax for 2014. E-file state return only  The social security tax rate is 6. E-file state return only 2% each for the employee and employer, unchanged from 2013. E-file state return only The social security wage base limit is $117,000. E-file state return only The Medicare tax rate is 1. E-file state return only 45% each for the employee and employer, unchanged from 2013. E-file state return only There is no wage base limit for Medicare tax. E-file state return only Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. E-file state return only Qualified parking exclusion and commuter transportation benefit. E-file state return only  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. E-file state return only Reminder Additional Medicare Tax withholding. E-file state return only  In addition to withholding Medicare tax at 1. E-file state return only 45%, you must withhold a 0. E-file state return only 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E-file state return only You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. E-file state return only Additional Medicare Tax is only imposed on the employee. E-file state return only There is no employer share of Additional Medicare Tax. E-file state return only All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. E-file state return only For more information on Additional Medicare Tax, visit IRS. E-file state return only gov and enter “Additional Medicare Tax” in the search box. E-file state return only Credit reduction states. E-file state return only  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. E-file state return only ” The Department of Labor (DOL) determines these states. E-file state return only If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. E-file state return only See the Instructions for Schedule H (Form 1040) for more information. E-file state return only Outsourcing payroll duties. E-file state return only  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. E-file state return only The employer remains responsible if the third party fails to perform any required action. E-file state return only If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. E-file state return only gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. E-file state return only Photographs of missing children. E-file state return only  The IRS is a proud partner with the National Center for Missing and Exploited Children. E-file state return only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E-file state return only You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. E-file state return only Introduction The information in this publication applies to you only if you have a household employee. E-file state return only If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. E-file state return only You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. E-file state return only This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). E-file state return only It explains how to figure, pay, and report these taxes for your household employee. E-file state return only It also explains what records you need to keep. E-file state return only This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. E-file state return only Comments and suggestions. E-file state return only   We welcome your comments about this publication and your suggestions for future editions. E-file state return only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E-file state return only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E-file state return only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E-file state return only   You can also send us comments from www. E-file state return only irs. E-file state return only gov/formspubs. E-file state return only Click on More Information and then click on Comment on Tax Forms and Publications. E-file state return only   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. E-file state return only Tax questions. E-file state return only   If you have a tax question, check the information available on IRS. E-file state return only gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. E-file state return only m. E-file state return only –7:00 p. E-file state return only m. E-file state return only local time (Alaska and Hawaii follow Pacific time). E-file state return only We cannot answer tax questions sent to the above address. E-file state return only Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Guidance

IRS Guidance in Plain English
This is a starting point for understanding some of the basic guidance issued by the IRS.

Internal Revenue Bulletins (after June 2003) ( after June 1995 - PDF only)
The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive rulings necessary to promote a uniform application of tax law. Issues after June 2003 are available in both HTML and PDF formats; earlier issues are in PDF only.

Advance Notices
The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list’s filenames are based on the items’ designations — for example, Announcement 2003-40 is “a-03-40,” Notice 2003-30 is “n-03-30,” Revenue Procedure 2003-50 is "rp-03-50” and Revenue Ruling 2003-60 is "rr-03-60."

Tax Regulations
In addition to the regulations that interpret the tax laws, there are links to various technical resources.

Internal Revenue Code
The codified collection of U.S. laws on income, estate and gift, employment and excise taxes, plus administrative and procedural provisions.

IRS Written Determinations
Rulings or determinations issued by the IRS, including Technical Advice Memoranda and Chief Counsel Advice. Sorted by most recent publication number, the listing may also be sorted by Uniform Issue List codes.

Electronic Reading Room
A collection of links to published guidance, rulings, administrative manuals and other items.

Page Last Reviewed or Updated: 06-Mar-2014

The E-file State Return Only

E-file state return only 19. E-file state return only   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. E-file state return only This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. E-file state return only 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. E-file state return only 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. E-file state return only 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. E-file state return only This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. E-file state return only Table 19-1 summarizes the features of the student loan interest deduction. E-file state return only Table 19-1. E-file state return only Student Loan Interest Deduction at a Glance Do not rely on this table alone. E-file state return only Refer to the text for more details. E-file state return only Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. E-file state return only 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. E-file state return only 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. E-file state return only Time limit on deduction You can deduct interest paid during the remaining period of your student loan. E-file state return only Phaseout The amount of your deduction depends on your income level. E-file state return only Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. E-file state return only It includes both required and voluntary interest payments. E-file state return only 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. E-file state return only Loans from the following sources are not qualified student loans. E-file state return only A related person. E-file state return only A qualified employer plan. E-file state return only Exceptions. E-file state return only   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. E-file state return only An individual can be your dependent even if you are the dependent of another taxpayer. E-file state return only An individual can be your dependent even if the individual files a joint return with a spouse. E-file state return only 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). E-file state return only    Reasonable period of time. E-file state return only   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. E-file state return only   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. E-file state return only The expenses relate to a specific academic period. E-file state return only 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. E-file state return only   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. E-file state return only Academic period. E-file state return only   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. E-file state return only 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. E-file state return only Eligible student. E-file state return only   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. E-file state return only Enrolled at least half-time. E-file state return only   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. E-file state return only   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. E-file state return only However, the standard may not be lower than any of those established by the U. E-file state return only S. E-file state return only Department of Education under the Higher Education Act of 1965. E-file state return only Related person. E-file state return only   You cannot deduct interest on a loan you get from a related person. E-file state return only Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. E-file state return only ), Your lineal descendants (children, grandchildren, etc. E-file state return only ), and Certain corporations, partnerships, trusts, and exempt organizations. E-file state return only Qualified employer plan. E-file state return only   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. E-file state return only 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. E-file state return only They include amounts paid for the following items. E-file state return only Tuition and fees. E-file state return only Room and board. E-file state return only Books, supplies, and equipment. E-file state return only Other necessary expenses (such as transportation). E-file state return only 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. E-file state return only Eligible educational institution. E-file state return only   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. E-file state return only S. E-file state return only Department of Education. E-file state return only It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. E-file state return only   Certain educational institutions located outside the United States also participate in the U. E-file state return only S. E-file state return only Department of Education's Federal Student Aid (FSA) programs. E-file state return only   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. E-file state return only   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. E-file state return only The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. E-file state return only    The educational institution should be able to tell you if it is an eligible educational institution. E-file state return only Adjustments to qualified education expenses. E-file state return only   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). E-file state return only See chapter 4 of Publication 970 for details. E-file state return only 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. E-file state return only Loan origination fee. E-file state return only   In general, this is a one-time fee charged by the lender when a loan is made. E-file state return only 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. E-file state return only A loan origination fee treated as interest accrues over the life of the loan. E-file state return only Capitalized interest. E-file state return only    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. E-file state return only Interest on revolving lines of credit. E-file state return only   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. E-file state return only See Qualified Education Expenses , earlier. E-file state return only Interest on refinanced student loans. E-file state return only   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. E-file state return only 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. E-file state return only Voluntary interest payments. E-file state return only   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. E-file state return only Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. E-file state return only Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. E-file state return only Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. E-file state return only 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. E-file state return only For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. E-file state return only Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. E-file state return only Your filing status is any filing status except married filing separately. E-file state return only No one else is claiming an exemption for you on his or her tax return. E-file state return only You are legally obligated to pay interest on a qualified student loan. E-file state return only You paid interest on a qualified student loan. E-file state return only Interest paid by others. E-file state return only   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. E-file state return only See chapter 4 of Publication 970 for more information. E-file state return only 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). E-file state return only 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. E-file state return only 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). E-file state return only 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). E-file state return only For details on figuring your MAGI, see chapter 4 of Publication 970. E-file state return only 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. E-file state return only 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. E-file state return only To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. E-file state return only 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. E-file state return only 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. E-file state return only Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. E-file state return only However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. E-file state return only For information on allocating payments between interest and principal, see chapter 4 of Publication 970. E-file state return only To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. E-file state return only 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). E-file state return only 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. E-file state return only The qualified expenses must be for higher education, as explained later under What Expenses Qualify . E-file state return only The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. E-file state return only Table 19-2 summarizes the features of the tuition and fees deduction. E-file state return only You may be able to take a credit for your education expenses instead of a deduction. E-file state return only You can choose the one that will give you the lower tax. E-file state return only See chapter 35, Education Credits, for details about the credits. E-file state return only Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. E-file state return only Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. E-file state return only 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. E-file state return only You paid the education expenses for an eligible student. E-file state return only The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. E-file state return only Qualified education expenses are defined under What Expenses Qualify . E-file state return only Eligible students are defined later under Who Is an Eligible Student . E-file state return only Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. E-file state return only Your filing status is married filing separately. E-file state return only Another person can claim an exemption for you as a dependent on his or her tax return. E-file state return only You cannot take the deduction even if the other person does not actually claim that exemption. E-file state return only Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). E-file state return only 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. E-file state return only More information on nonresident aliens can be found in Publication 519, U. E-file state return only S. E-file state return only Tax Guide for Aliens. E-file state return only 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. E-file state return only However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. E-file state return only Table 19-2. E-file state return only Tuition and Fees Deduction at a Glance Do not rely on this table alone. E-file state return only Refer to the text for more details. E-file state return only Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. E-file state return only Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. E-file state return only 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. E-file state return only 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. E-file state return only 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. E-file state return only 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. E-file state return only Payments with borrowed funds. E-file state return only   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. E-file state return only 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. E-file state return only Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. E-file state return only Student withdraws from class(es). E-file state return only   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. E-file state return only 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. E-file state return only Eligible educational institution. E-file state return only   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. E-file state return only S. E-file state return only Department of Education. E-file state return only It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. E-file state return only The educational institution should be able to tell you if it is an eligible educational institution. E-file state return only   Certain educational institutions located outside the United States also participate in the U. E-file state return only S. E-file state return only Department of Education's Federal Student Aid (FSA) programs. E-file state return only Academic period. E-file state return only    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. E-file state return only If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. E-file state return only Related expenses. E-file state return only   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. E-file state return only Prepaid expenses. E-file state return only   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. E-file state return only See Academic period, earlier. E-file state return only 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. E-file state return only    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. E-file state return only No Double Benefit Allowed You cannot do any of the following. E-file state return only Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. E-file state return only 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. E-file state return only 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). E-file state return only 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. E-file state return only See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. E-file state return only Deduct qualified education expenses that have been paid with tax-free interest on U. E-file state return only S. E-file state return only savings bonds (Form 8815). E-file state return only See Figuring the Tax-Free Amount in chapter 10 of Publication 970. E-file state return only Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. E-file state return only See Adjustments to qualified education expenses, later. E-file state return only Adjustments to qualified education expenses. E-file state return only   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. E-file state return only The result is the amount of adjusted qualified education expenses for each student. E-file state return only Tax-free educational assistance. E-file state return only   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. E-file state return only See Academic period, earlier. E-file state return only   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. E-file state return only Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. E-file state return only 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. E-file state return only 970, chapter 1. E-file state return only 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. E-file state return only 970, chapter 1. E-file state return only 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. E-file state return only For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. E-file state return only 970. E-file state return only Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. E-file state return only 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). E-file state return only 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. E-file state return only 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. E-file state return only Refunds. E-file state return only   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. E-file state return only See chapter 6 of Pub. E-file state return only 970 for more information. E-file state return only Some tax-free educational assistance received after 2013 may be treated as a refund. E-file state return only See Tax-free educational assistance, earlier. E-file state return only Refunds received in 2013. E-file state return only    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. E-file state return only Refunds received after 2013 but before your income tax return is filed. E-file state return only   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. E-file state return only Refunds received after 2013 and after your income tax return is filed. E-file state return only   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. E-file state return only See chapter 6 of Pub. E-file state return only 970 for more information. E-file state return only Coordination with Coverdell education savings accounts and qualified tuition programs. E-file state return only    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). E-file state return only 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. E-file state return only Amounts that do not reduce qualified education expenses. E-file state return only   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. E-file state return only   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. E-file state return only 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. E-file state return only The use of the money is not restricted. E-file state return only 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. E-file state return only This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. E-file state return only Sports, games, hobbies, and noncredit courses. E-file state return only   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. E-file state return only However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. E-file state return only Comprehensive or bundled fees. E-file state return only   Some eligible educational institutions combine all of their fees for an academic period into one amount. E-file state return only 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. E-file state return only 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. E-file state return only See How Do You Figure the Deduction , later, for more information about Form 1098-T. E-file state return only 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). E-file state return only 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. E-file state return only Table 19-3 summarizes who can claim the deduction. E-file state return only 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. E-file state return only For details on figuring your MAGI, see chapter 6 of Publication 970. E-file state return only How Do You Figure the Deduction Figure the deduction using Form 8917. E-file state return only To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. E-file state return only 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. E-file state return only To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. E-file state return only Table 19-3. E-file state return only Who Can Claim a Dependent's Expenses Do not rely on this table alone. E-file state return only See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. E-file state return only IF your dependent is an eligible student and you. E-file state return only . E-file state return only . E-file state return only AND. E-file state return only . E-file state return only . E-file state return only THEN. E-file state return only . E-file state return only . E-file state return only 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. E-file state return only Your dependent cannot take a deduction. E-file state return only claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. E-file state return only do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. E-file state return only do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. E-file state return only 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. E-file state return only If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. E-file state return only However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. E-file state return only You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. E-file state return only Eligible educator. E-file state return only   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. E-file state return only Qualified expenses. E-file state return only   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. E-file state return only An ordinary expense is one that is common and accepted in your educational field. E-file state return only A necessary expense is one that is helpful and appropriate for your profession as an educator. E-file state return only An expense does not have to be required to be considered necessary. E-file state return only   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. E-file state return only   You must reduce your qualified expenses by the following amounts. E-file state return only Excludable U. E-file state return only S. E-file state return only series EE and I savings bond interest from Form 8815. E-file state return only See Figuring the Tax-Free Amount in chapter 10 of Publication 970. E-file state return only Nontaxable qualified tuition program earnings or distributions. E-file state return only See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. E-file state return only Nontaxable distribution of earnings from a Coverdell education savings account. E-file state return only See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. E-file state return only Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. E-file state return only Prev  Up  Next   Home   More Online Publications