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

The Office of Science and Technology Policy advises the president on the effects of science and technology on domestic and international affairs. It also develops, coordinates, and implements science and technology policies and budgets.

Contact the Agency or Department

Website: Office of Science and Technology Policy

Address: 1650 Pennsylvania Ave
Washington, DC 20504

Phone Number: (202) 456-4444

Parent Agency

The E File Tax Extension

E file tax extension Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). E file tax extension How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. E file tax extension By selecting the method that is best for you, you will have quick and easy access to tax help. E file tax extension Free help with your tax return. E file tax extension   Free help in preparing your return is available nationwide from IRS-certified volunteers. E file tax extension The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. E file tax extension The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. E file tax extension Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file tax extension Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. E file tax extension To find the nearest VITA or TCE site, visit IRS. E file tax extension gov or call 1-800-906-9887 or 1-800-829-1040. E file tax extension   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file tax extension To find the nearest AARP Tax-Aide site, visit AARP's website at www. E file tax extension aarp. E file tax extension org/money/taxaide or call 1-888-227-7669. E file tax extension   For more information on these programs, go to IRS. E file tax extension gov and enter “VITA” in the search box. E file tax extension Internet. E file tax extension You can access the IRS website at IRS. E file tax extension gov 24 hours a day, 7 days a week to: E-file your return. E file tax extension Find out about commercial tax preparation and e-file services available free to eligible taxpayers. E file tax extension Check the status of your 2012 refund. E file tax extension Go to IRS. E file tax extension gov and click on Where’s My Refund. E file tax extension Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. E file tax extension If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). E file tax extension Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. E file tax extension Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. E file tax extension Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. E file tax extension So in a change from previous filing seasons, you won't get an estimated refund date right away. E file tax extension Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. E file tax extension You can obtain a free transcript online at IRS. E file tax extension gov by clicking on Order a Return or Account Transcript under “Tools. E file tax extension ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. E file tax extension You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. E file tax extension Download forms, including talking tax forms, instructions, and publications. E file tax extension Order IRS products. E file tax extension Research your tax questions. E file tax extension Search publications by topic or keyword. E file tax extension Use the Internal Revenue Code, regulations, or other official guidance. E file tax extension View Internal Revenue Bulletins (IRBs) published in the last few years. E file tax extension Figure your withholding allowances using the IRS Withholding Calculator at www. E file tax extension irs. E file tax extension gov/individuals. E file tax extension Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. E file tax extension gov by typing Alternative Minimum Tax Assistant in the search box. E file tax extension Sign up to receive local and national tax news by email. E file tax extension Get information on starting and operating a small business. E file tax extension Phone. E file tax extension Many services are available by phone. E file tax extension   Ordering forms, instructions, and publications. E file tax extension Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). E file tax extension You should receive your order within 10 days. E file tax extension Asking tax questions. E file tax extension Call the IRS with your tax questions at 1-800-829-1040. E file tax extension Solving problems. E file tax extension You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). E file tax extension An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. E file tax extension Call your local Taxpayer Assistance Center for an appointment. E file tax extension To find the number, go to www. E file tax extension irs. E file tax extension gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. E file tax extension TTY/TDD equipment. E file tax extension If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. E file tax extension The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. E file tax extension These individuals can also access the IRS through relay services such as the Federal Relay Service at www. E file tax extension gsa. E file tax extension gov/fedrelay. E file tax extension TeleTax topics. E file tax extension Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. E file tax extension Checking the status of your 2012 refund. E file tax extension To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). E file tax extension Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. E file tax extension If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). E file tax extension Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. E file tax extension Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. E file tax extension Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. E file tax extension Evaluating the quality of our telephone services. E file tax extension To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. E file tax extension One method is for a second IRS representative to listen in on or record random telephone calls. E file tax extension Another is to ask some callers to complete a short survey at the end of the call. E file tax extension Walk-in. E file tax extension Some products and services are available on a walk-in basis. E file tax extension   Products. E file tax extension You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file tax extension Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. E file tax extension Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. E file tax extension Services. E file tax extension You can walk in to your local TAC most business days for personal, face-to-face tax help. E file tax extension An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. E file tax extension If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. E file tax extension No appointment is necessary—just walk in. E file tax extension Before visiting, check www. E file tax extension irs. E file tax extension gov/localcontacts for hours of operation and services provided. E file tax extension If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. E file tax extension You can leave a message and a representative will call you back within 2 business days. E file tax extension All other issues will be handled without an appointment. E file tax extension To call your local TAC, go to  www. E file tax extension irs. E file tax extension gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. E file tax extension Mail. E file tax extension You can send your order for forms, instructions, and publications to the address below. E file tax extension You should receive a response within 10 days after your request is received. E file tax extension  Internal Revenue Service 1201 N. E file tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. E file tax extension   The Taxpayer Advocate Service (TAS) is your voice at the IRS. E file tax extension Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. E file tax extension TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. E file tax extension Remember, the worst thing you can do is nothing at all. E file tax extension   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. E file tax extension You face (or your business is facing) an immediate threat of adverse action. E file tax extension You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. E file tax extension   If you qualify for help, they will do everything they can to get your problem resolved. E file tax extension You will be assigned to one advocate who will be with you at every turn. E file tax extension TAS has offices in every state, the District of Columbia, and Puerto Rico. E file tax extension Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. E file tax extension And its services are always free. E file tax extension   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. E file tax extension The TAS tax toolkit at www. E file tax extension TaxpayerAdvocate. E file tax extension irs. E file tax extension gov can help you understand these rights. E file tax extension   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. E file tax extension irs. E file tax extension gov/advocate. E file tax extension You can also call the toll-free number at 1-877-777-4778. E file tax extension Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. E file tax extension These individuals can also access the IRS through relay services such as the Federal Relay Service at www. E file tax extension gsa. E file tax extension gov/fedrelay. E file tax extension   TAS also handles large-scale or systemic problems that affect many taxpayers. E file tax extension If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. E file tax extension irs. E file tax extension gov/advocate. E file tax extension Low Income Taxpayer Clinics (LITCs). E file tax extension   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. E file tax extension Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. E file tax extension These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. E file tax extension Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. E file tax extension For more information and to find a clinic near you, see the LITC page on www. E file tax extension irs. E file tax extension gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. E file tax extension This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. E file tax extension Free tax services. E file tax extension   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. E file tax extension Learn about free tax information from the IRS, including publications, services, and education and assistance programs. E file tax extension The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. E file tax extension The majority of the information and services listed in this publication are available to you free of charge. E file tax extension If there is a fee associated with a resource or service, it is listed in the publication. E file tax extension   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. E file tax extension DVD for tax products. E file tax extension You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. E file tax extension Prior-year forms, instructions, and publications. E file tax extension Tax Map: an electronic research tool and finding aid. E file tax extension Tax law frequently asked questions. E file tax extension Tax Topics from the IRS telephone response system. E file tax extension Internal Revenue Code—Title 26 of the U. E file tax extension S. E file tax extension Code. E file tax extension Links to other Internet-based tax research materials. E file tax extension Fill-in, print, and save features for most tax forms. E file tax extension Internal Revenue Bulletins. E file tax extension Toll-free and email technical support. E file tax extension Two releases during the year. E file tax extension  – The first release will ship the beginning of January 2013. E file tax extension  – The final release will ship the beginning of March 2013. E file tax extension Purchase the DVD from National Technical Information Service (NTIS) at www. E file tax extension irs. E file tax extension gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). E file tax extension Prev  Up  Next   Home   More Online Publications