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Efile 1040x

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Efile 1040x

Efile 1040x 6. Efile 1040x   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Efile 1040x 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). Efile 1040x 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. Efile 1040x The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Efile 1040x What is the tax benefit of the tuition and fees deduction. Efile 1040x   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Efile 1040x   This deduction is taken as an adjustment to income. Efile 1040x This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Efile 1040x This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Efile 1040x You can choose the education benefit that will give you the lowest tax. Efile 1040x You may want to compare the tuition and fees deduction to the education credits. Efile 1040x See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Efile 1040x Table 6-1. Efile 1040x Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Efile 1040x Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Efile 1040x Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Efile 1040x You pay qualified education expenses of higher education. Efile 1040x You pay the education expenses for an eligible student. Efile 1040x The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Efile 1040x The term “qualified education expenses” is defined later under Qualified Education Expenses . Efile 1040x “Eligible student” is defined later under Who Is an Eligible Student . Efile 1040x For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Efile 1040x Table 6-1. Efile 1040x Tuition and Fees Deduction at a Glance Do not rely on this table alone. Efile 1040x Refer to the text for complete details. Efile 1040x Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Efile 1040x 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). Efile 1040x Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Efile 1040x 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. Efile 1040x 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. Efile 1040x Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Efile 1040x Your filing status is married filing separately. Efile 1040x Another person can claim an exemption for you as a dependent on his or her tax return. Efile 1040x You cannot take the deduction even if the other person does not actually claim that exemption. Efile 1040x Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Efile 1040x 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. Efile 1040x More information on nonresident aliens can be found in Publication 519. Efile 1040x 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. Efile 1040x 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. Efile 1040x 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. Efile 1040x Academic period. Efile 1040x   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. Efile 1040x 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. Efile 1040x Paid with borrowed funds. Efile 1040x   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Efile 1040x 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. Efile 1040x Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Efile 1040x Student withdraws from class(es). Efile 1040x   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Efile 1040x 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. Efile 1040x Eligible educational institution. Efile 1040x   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. Efile 1040x S. Efile 1040x Department of Education. Efile 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Efile 1040x The educational institution should be able to tell you if it is an eligible educational institution. Efile 1040x   Certain educational institutions located outside the United States also participate in the U. Efile 1040x S. Efile 1040x Department of Education's Federal Student Aid (FSA) programs. Efile 1040x Related expenses. Efile 1040x   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. Efile 1040x Prepaid expenses. Efile 1040x   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. Efile 1040x See Academic period , earlier. Efile 1040x 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). Efile 1040x 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). Efile 1040x In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Efile 1040x Example 1. Efile 1040x Jackson is a sophomore in University V's degree program in dentistry. Efile 1040x 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. Efile 1040x 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. Efile 1040x Example 2. Efile 1040x 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. Efile 1040x 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. Efile 1040x Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Efile 1040x Donna bought hers at College W's bookstore. Efile 1040x 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. Efile 1040x Example 3. Efile 1040x When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Efile 1040x 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. Efile 1040x No portion of the fee covers personal expenses. Efile 1040x Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Efile 1040x Therefore, it is a qualified expense. Efile 1040x No Double Benefit Allowed You cannot do any of the following. Efile 1040x Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Efile 1040x 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. Efile 1040x 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). Efile 1040x 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. Efile 1040x See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Efile 1040x Deduct qualified education expenses that have been paid with tax-free interest on U. Efile 1040x S. Efile 1040x savings bonds (Form 8815). Efile 1040x See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Efile 1040x Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Efile 1040x See the following section on Adjustments to Qualified Education Expenses. Efile 1040x 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. Efile 1040x The result is the amount of adjusted qualified education expenses for each student. Efile 1040x You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Efile 1040x Tax-free educational assistance. Efile 1040x   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. Efile 1040x See Academic period , earlier. Efile 1040x   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Efile 1040x 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). Efile 1040x   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. Efile 1040x 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. Efile 1040x   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. Efile 1040x Generally, any scholarship or fellowship is treated as tax free. Efile 1040x 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. Efile 1040x 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. Efile 1040x 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. Efile 1040x 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. Efile 1040x For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Efile 1040x Refunds. Efile 1040x   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. Efile 1040x Some tax-free educational assistance received after 2013 may be treated as a refund. Efile 1040x See Tax-free educational assistance , earlier. Efile 1040x Refunds received in 2013. Efile 1040x   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. Efile 1040x Refunds received after 2013 but before your income tax return is filed. Efile 1040x   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. Efile 1040x Refunds received after 2013 and after your income tax return is filed. Efile 1040x   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. Efile 1040x See Credit recapture , later. Efile 1040x Coordination with Coverdell education savings accounts and qualified tuition programs. Efile 1040x   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). Efile 1040x 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. Efile 1040x Credit recapture. Efile 1040x    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. Efile 1040x 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. Efile 1040x 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). Efile 1040x Include that amount as an additional tax for the year the refund or tax-free assistance was received. Efile 1040x Example. Efile 1040x   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Efile 1040x You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Efile 1040x The reduction reduced your taxable income by $3,500. Efile 1040x Also, you claimed no tax credits in 2013. Efile 1040x Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Efile 1040x Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Efile 1040x The refigured tuition and fees deduction is $1,500. Efile 1040x Do not file an amended 2013 tax return to account for this adjustment. Efile 1040x 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. Efile 1040x You cannot file Form 1040A for 2014. Efile 1040x Amounts that do not reduce qualified education expenses. Efile 1040x   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. Efile 1040x   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. Efile 1040x 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. Efile 1040x The use of the money is not restricted. Efile 1040x Example 1. Efile 1040x In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Efile 1040x The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Efile 1040x To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Efile 1040x The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Efile 1040x 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. Efile 1040x Jackie does not report any portion of the scholarship as income on her tax return. Efile 1040x 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. Efile 1040x 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. Efile 1040x Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Efile 1040x Example 2. Efile 1040x The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Efile 1040x Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Efile 1040x Jackie is treated as having paid $3,000 in qualified education expenses. Efile 1040x 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. Efile 1040x This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Efile 1040x Sports, games, hobbies, and noncredit courses. Efile 1040x   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. Efile 1040x However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Efile 1040x Comprehensive or bundled fees. Efile 1040x   Some eligible educational institutions combine all of their fees for an academic period into one amount. Efile 1040x 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. Efile 1040x 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. Efile 1040x See Figuring the Deduction , later, for more information about Form 1098-T. Efile 1040x 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). Efile 1040x 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. Efile 1040x For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Efile 1040x You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Efile 1040x IF your dependent is an eligible student and you. Efile 1040x . Efile 1040x . Efile 1040x AND. Efile 1040x . Efile 1040x . Efile 1040x THEN. Efile 1040x . Efile 1040x . Efile 1040x 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. Efile 1040x Your dependent cannot take a deduction. Efile 1040x claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Efile 1040x do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Efile 1040x do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Efile 1040x Expenses paid by dependent. Efile 1040x   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Efile 1040x Neither you nor your dependent can deduct the expenses. Efile 1040x 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. Efile 1040x This rule applies even if you do not claim an exemption for your dependent on your tax return. Efile 1040x Expenses paid by you. Efile 1040x   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. Efile 1040x Expenses paid under divorce decree. Efile 1040x   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. Efile 1040x 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. Efile 1040x Expenses paid by others. Efile 1040x   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. Efile 1040x In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Efile 1040x 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. Efile 1040x If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Efile 1040x If the student is your dependent, no one can deduct the payments. Efile 1040x Example. Efile 1040x In 2013, Ms. Efile 1040x Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Efile 1040x 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. Efile 1040x 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. Efile 1040x If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Efile 1040x Baker's payment. Efile 1040x Tuition reduction. Efile 1040x   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. Efile 1040x 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. Efile 1040x For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Efile 1040x 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. Efile 1040x See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Efile 1040x Form 1098-T. Efile 1040x   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). Efile 1040x 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. Efile 1040x An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Efile 1040x However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Efile 1040x When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Efile 1040x   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. Efile 1040x    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. Efile 1040x 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. Efile 1040x 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. Efile 1040x No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Efile 1040x Modified adjusted gross income (MAGI). Efile 1040x   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. Efile 1040x However, as discussed below, there may be other modifications. Efile 1040x MAGI when using Form 1040A. Efile 1040x   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). Efile 1040x MAGI when using Form 1040. Efile 1040x   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. Efile 1040x   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Efile 1040x   You can use Worksheet 6-1. Efile 1040x MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Efile 1040x Table 6-2. Efile 1040x Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Efile 1040x . Efile 1040x . Efile 1040x AND your MAGI is. Efile 1040x . Efile 1040x . Efile 1040x THEN your maximum tuition and fees deduction is. Efile 1040x . Efile 1040x . Efile 1040x single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Efile 1040x more than $65,000  but not more than $80,000 $2,000. Efile 1040x more than $80,000 $0. Efile 1040x married filing joint return not more than $130,000 $4,000. Efile 1040x more than $130,000 but not more than $160,000 $2,000. Efile 1040x more than $160,000 $0. Efile 1040x Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Efile 1040x Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Efile 1040x A filled-in Form 8917 is shown at the end of this chapter. Efile 1040x Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Efile 1040x This is the first year of his postsecondary education. Efile 1040x During 2013, he paid $3,600 for his qualified 2013 tuition expense. Efile 1040x Both he and the college meet all of the requirements for the tuition and fees deduction. Efile 1040x Tim's total income (Form 1040, line 22) and MAGI are $26,000. Efile 1040x He figures his deduction of $3,600 as shown on Form 8917, later. Efile 1040x Worksheet 6-1. Efile 1040x 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. Efile 1040x 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. Efile 1040x 1. Efile 1040x Enter the amount from Form 1040, line 22   1. Efile 1040x         2. Efile 1040x Enter the total from Form 1040, lines 23 through 33   2. Efile 1040x               3. Efile 1040x Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Efile 1040x               4. Efile 1040x Add lines 2 and 3   4. Efile 1040x         5. Efile 1040x Subtract line 4 from line 1   5. Efile 1040x         6. Efile 1040x Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Efile 1040x         7. Efile 1040x Enter your foreign housing deduction (Form 2555, line 50)   7. Efile 1040x         8. Efile 1040x Enter the amount of income from Puerto Rico you are excluding   8. Efile 1040x         9. Efile 1040x Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Efile 1040x         10. Efile 1040x Add lines 5 through 9. Efile 1040x This is your modified adjusted gross income   10. Efile 1040x     Note. Efile 1040x 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. Efile 1040x       This image is too large to be displayed in the current screen. Efile 1040x Please click the link to view the image. 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Efile 1040x 11. Efile 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Efile 1040x Free help with your tax return. Efile 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile 1040x 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. Efile 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Efile 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile 1040x aarp. Efile 1040x org/money/taxaide or call 1-888-227-7669. Efile 1040x For more information on these programs, go to IRS. Efile 1040x gov and enter “VITA” in the search box. Efile 1040x Internet. Efile 1040x    IRS. Efile 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Efile 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Efile 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile 1040x gov or download the IRS2Go app and select the Refund Status option. Efile 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Efile 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile 1040x No need to wait on the phone or stand in line. Efile 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Efile 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Efile 1040x New subject areas are added on a regular basis. Efile 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Efile 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Efile 1040x You can also ask the IRS to mail a return or an account transcript to you. Efile 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile 1040x gov or by calling 1-800-908-9946. Efile 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Efile 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Efile 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile 1040x gov and enter Where's My Amended Return? in the search box. Efile 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Efile 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile 1040x gov. Efile 1040x Select the Payment tab on the front page of IRS. Efile 1040x gov for more information. Efile 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile 1040x gov. Efile 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile 1040x gov. Efile 1040x Request an Electronic Filing PIN by going to IRS. Efile 1040x gov and entering Electronic Filing PIN in the search box. Efile 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Efile 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile 1040x An employee can answer questions about your tax account or help you set up a payment plan. Efile 1040x Before you visit, check the Office Locator on IRS. Efile 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile 1040x If you have a special need, such as a disability, you can request an appointment. Efile 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile 1040x Apply for an Employer Identification Number (EIN). Efile 1040x Go to IRS. Efile 1040x gov and enter Apply for an EIN in the search box. Efile 1040x Read the Internal Revenue Code, regulations, or other official guidance. Efile 1040x Read Internal Revenue Bulletins. Efile 1040x Sign up to receive local and national tax news and more by email. Efile 1040x Just click on “subscriptions” above the search box on IRS. Efile 1040x gov and choose from a variety of options. Efile 1040x Phone. Efile 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Efile 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile 1040x gov, or download the IRS2Go app. Efile 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile 1040x Most VITA and TCE sites offer free electronic filing. Efile 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Efile 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Efile 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile 1040x Note, the above information is for our automated hotline. Efile 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Efile 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Efile 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Efile 1040x You should receive your order within 10 business days. Efile 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Efile 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile 1040x Walk-in. Efile 1040x   You can find a selection of forms, publications and services — in-person. Efile 1040x Products. Efile 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile 1040x Services. Efile 1040x You can walk in to your local TAC for face-to-face tax help. Efile 1040x An employee can answer questions about your tax account or help you set up a payment plan. Efile 1040x Before visiting, use the Office Locator tool on IRS. Efile 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile 1040x Mail. Efile 1040x   You can send your order for forms, instructions, and publications to the address below. Efile 1040x You should receive a response within 10 business days after your request is received. Efile 1040x Internal Revenue Service 1201 N. Efile 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Efile 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Efile 1040x You face (or your business is facing) an immediate threat of adverse action. Efile 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Efile 1040x Here's why we can help: TAS is an independent organization within the IRS. Efile 1040x Our advocates know how to work with the IRS. Efile 1040x Our services are free and tailored to meet your needs. Efile 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Efile 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Efile 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Efile 1040x Low Income Taxpayer Clinics. Efile 1040x   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Efile 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile 1040x Prev  Up  Next   Home   More Online Publications