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File 2008 Taxes

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File 2008 Taxes

File 2008 taxes 3. File 2008 taxes   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. File 2008 taxes S. File 2008 taxes Church Effect of Exclusion Members of the Clergy Income From U. File 2008 taxes S. File 2008 taxes Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. File 2008 taxes Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. File 2008 taxes S. File 2008 taxes Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. File 2008 taxes Who Must Pay Self-Employment Tax? If you are a self-employed U. File 2008 taxes S. File 2008 taxes citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. File 2008 taxes The self-employment tax is a social security and Medicare tax on net earnings from self- employment. File 2008 taxes You must pay self-employment tax if your net earnings from self-employment are at least $400. File 2008 taxes For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. File 2008 taxes All net earnings are subject to the Medicare portion of the tax. File 2008 taxes Employed by a U. File 2008 taxes S. File 2008 taxes Church If you were employed by a U. File 2008 taxes S. File 2008 taxes church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. File 2008 taxes 28 or more from the organization, the amounts paid to you are subject to self-employment tax. File 2008 taxes However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. File 2008 taxes See Publication 517 for more information about church employees and self-employment tax. File 2008 taxes Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. File 2008 taxes Example. File 2008 taxes You are in business abroad as a consultant and qualify for the foreign earned income exclusion. File 2008 taxes Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. File 2008 taxes You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. File 2008 taxes Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. File 2008 taxes Your U. File 2008 taxes S. File 2008 taxes self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. File 2008 taxes You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. File 2008 taxes You must file Form 4361 to apply for this exemption. File 2008 taxes This subject is discussed in further detail in Publication 517. File 2008 taxes Income From U. File 2008 taxes S. File 2008 taxes Possessions If you are a U. File 2008 taxes S. File 2008 taxes citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File 2008 taxes S. File 2008 taxes Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. File 2008 taxes You must pay the self-employment tax whether or not the income is exempt from U. File 2008 taxes S. File 2008 taxes income taxes (or whether or not you otherwise must file a U. File 2008 taxes S. File 2008 taxes income tax return). File 2008 taxes Unless your situation is described below, attach Schedule SE (Form 1040) to your U. File 2008 taxes S. File 2008 taxes income tax return. File 2008 taxes If you do not have to file Form 1040 with the United States and you are a resident of any of the U. File 2008 taxes S. File 2008 taxes possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. File 2008 taxes Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. File 2008 taxes If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. File 2008 taxes O. File 2008 taxes Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. File 2008 taxes See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. File 2008 taxes As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. File 2008 taxes For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. File 2008 taxes If your self-employment earnings should be exempt from foreign social security tax and subject only to U. File 2008 taxes S. File 2008 taxes self-employment tax, you should request a certificate of coverage from the U. File 2008 taxes S. File 2008 taxes Social Security Administration, Office of International Programs. File 2008 taxes The certificate will establish your exemption from the foreign social security tax. File 2008 taxes Send the request to the: Social Security Administration Office of International Programs P. File 2008 taxes O. File 2008 taxes Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications
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File 2008 taxes 19. File 2008 taxes   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. File 2008 taxes This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. File 2008 taxes Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. File 2008 taxes However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. File 2008 taxes For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. File 2008 taxes This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. File 2008 taxes Table 19-1 summarizes the features of the student loan interest deduction. File 2008 taxes Table 19-1. File 2008 taxes Student Loan Interest Deduction at a Glance Do not rely on this table alone. File 2008 taxes Refer to the text for more details. File 2008 taxes Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. File 2008 taxes Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. File 2008 taxes Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. File 2008 taxes Time limit on deduction You can deduct interest paid during the remaining period of your student loan. File 2008 taxes Phaseout The amount of your deduction depends on your income level. File 2008 taxes Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. File 2008 taxes It includes both required and voluntary interest payments. File 2008 taxes Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. File 2008 taxes Loans from the following sources are not qualified student loans. File 2008 taxes A related person. File 2008 taxes A qualified employer plan. File 2008 taxes Exceptions. File 2008 taxes   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. File 2008 taxes An individual can be your dependent even if you are the dependent of another taxpayer. File 2008 taxes An individual can be your dependent even if the individual files a joint return with a spouse. File 2008 taxes An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). File 2008 taxes    Reasonable period of time. File 2008 taxes   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. File 2008 taxes   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. File 2008 taxes The expenses relate to a specific academic period. File 2008 taxes The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. File 2008 taxes   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. File 2008 taxes Academic period. File 2008 taxes   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. File 2008 taxes 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. File 2008 taxes Eligible student. File 2008 taxes   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. File 2008 taxes Enrolled at least half-time. File 2008 taxes   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. File 2008 taxes   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. File 2008 taxes However, the standard may not be lower than any of those established by the U. File 2008 taxes S. File 2008 taxes Department of Education under the Higher Education Act of 1965. File 2008 taxes Related person. File 2008 taxes   You cannot deduct interest on a loan you get from a related person. File 2008 taxes Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. File 2008 taxes ), Your lineal descendants (children, grandchildren, etc. File 2008 taxes ), and Certain corporations, partnerships, trusts, and exempt organizations. File 2008 taxes Qualified employer plan. File 2008 taxes   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. File 2008 taxes Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. File 2008 taxes They include amounts paid for the following items. File 2008 taxes Tuition and fees. File 2008 taxes Room and board. File 2008 taxes Books, supplies, and equipment. File 2008 taxes Other necessary expenses (such as transportation). File 2008 taxes The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. File 2008 taxes Eligible educational institution. File 2008 taxes   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. File 2008 taxes S. File 2008 taxes Department of Education. File 2008 taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File 2008 taxes   Certain educational institutions located outside the United States also participate in the U. File 2008 taxes S. File 2008 taxes Department of Education's Federal Student Aid (FSA) programs. File 2008 taxes   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. File 2008 taxes   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. File 2008 taxes The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. File 2008 taxes    The educational institution should be able to tell you if it is an eligible educational institution. File 2008 taxes Adjustments to qualified education expenses. File 2008 taxes   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). File 2008 taxes See chapter 4 of Publication 970 for details. File 2008 taxes Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. File 2008 taxes Loan origination fee. File 2008 taxes   In general, this is a one-time fee charged by the lender when a loan is made. File 2008 taxes To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. File 2008 taxes A loan origination fee treated as interest accrues over the life of the loan. File 2008 taxes Capitalized interest. File 2008 taxes    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. File 2008 taxes Interest on revolving lines of credit. File 2008 taxes   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. File 2008 taxes See Qualified Education Expenses , earlier. File 2008 taxes Interest on refinanced student loans. File 2008 taxes   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. File 2008 taxes If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. File 2008 taxes Voluntary interest payments. File 2008 taxes   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. File 2008 taxes Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. File 2008 taxes Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. File 2008 taxes Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. File 2008 taxes Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. File 2008 taxes For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. File 2008 taxes Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. File 2008 taxes Your filing status is any filing status except married filing separately. File 2008 taxes No one else is claiming an exemption for you on his or her tax return. File 2008 taxes You are legally obligated to pay interest on a qualified student loan. File 2008 taxes You paid interest on a qualified student loan. File 2008 taxes Interest paid by others. File 2008 taxes   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. File 2008 taxes See chapter 4 of Publication 970 for more information. File 2008 taxes No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). File 2008 taxes How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. File 2008 taxes However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). File 2008 taxes You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). File 2008 taxes For details on figuring your MAGI, see chapter 4 of Publication 970. File 2008 taxes How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. File 2008 taxes However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. File 2008 taxes To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. File 2008 taxes Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. File 2008 taxes For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. File 2008 taxes Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. File 2008 taxes However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. File 2008 taxes For information on allocating payments between interest and principal, see chapter 4 of Publication 970. File 2008 taxes To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. File 2008 taxes Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). File 2008 taxes 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. File 2008 taxes The qualified expenses must be for higher education, as explained later under What Expenses Qualify . File 2008 taxes The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. File 2008 taxes Table 19-2 summarizes the features of the tuition and fees deduction. File 2008 taxes You may be able to take a credit for your education expenses instead of a deduction. File 2008 taxes You can choose the one that will give you the lower tax. File 2008 taxes See chapter 35, Education Credits, for details about the credits. File 2008 taxes Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. File 2008 taxes Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. File 2008 taxes You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. File 2008 taxes You paid the education expenses for an eligible student. File 2008 taxes The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. File 2008 taxes Qualified education expenses are defined under What Expenses Qualify . File 2008 taxes Eligible students are defined later under Who Is an Eligible Student . File 2008 taxes Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. File 2008 taxes Your filing status is married filing separately. File 2008 taxes Another person can claim an exemption for you as a dependent on his or her tax return. File 2008 taxes You cannot take the deduction even if the other person does not actually claim that exemption. File 2008 taxes Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). File 2008 taxes 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. File 2008 taxes More information on nonresident aliens can be found in Publication 519, U. File 2008 taxes S. File 2008 taxes Tax Guide for Aliens. File 2008 taxes You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. File 2008 taxes However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. File 2008 taxes Table 19-2. File 2008 taxes Tuition and Fees Deduction at a Glance Do not rely on this table alone. File 2008 taxes Refer to the text for more details. File 2008 taxes Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. File 2008 taxes Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. File 2008 taxes Payments with borrowed funds. File 2008 taxes   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. File 2008 taxes 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. File 2008 taxes Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. File 2008 taxes Student withdraws from class(es). File 2008 taxes   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. File 2008 taxes 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. File 2008 taxes Eligible educational institution. File 2008 taxes   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. File 2008 taxes S. File 2008 taxes Department of Education. File 2008 taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File 2008 taxes The educational institution should be able to tell you if it is an eligible educational institution. File 2008 taxes   Certain educational institutions located outside the United States also participate in the U. File 2008 taxes S. File 2008 taxes Department of Education's Federal Student Aid (FSA) programs. File 2008 taxes Academic period. File 2008 taxes    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. File 2008 taxes If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. File 2008 taxes Related expenses. File 2008 taxes   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File 2008 taxes Prepaid expenses. File 2008 taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. File 2008 taxes See Academic period, earlier. File 2008 taxes For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. File 2008 taxes    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. File 2008 taxes No Double Benefit Allowed You cannot do any of the following. File 2008 taxes Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. File 2008 taxes 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. File 2008 taxes 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). File 2008 taxes 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. File 2008 taxes See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. File 2008 taxes Deduct qualified education expenses that have been paid with tax-free interest on U. File 2008 taxes S. File 2008 taxes savings bonds (Form 8815). File 2008 taxes See Figuring the Tax-Free Amount in chapter 10 of Publication 970. File 2008 taxes Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. File 2008 taxes See Adjustments to qualified education expenses, later. File 2008 taxes Adjustments to qualified education expenses. File 2008 taxes   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. File 2008 taxes The result is the amount of adjusted qualified education expenses for each student. File 2008 taxes Tax-free educational assistance. File 2008 taxes   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. File 2008 taxes See Academic period, earlier. File 2008 taxes   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File 2008 taxes Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. File 2008 taxes However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. File 2008 taxes 970, chapter 1. File 2008 taxes The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. File 2008 taxes 970, chapter 1. File 2008 taxes You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. File 2008 taxes For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. File 2008 taxes 970. File 2008 taxes Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. File 2008 taxes 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). File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes Refunds. File 2008 taxes   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. File 2008 taxes See chapter 6 of Pub. File 2008 taxes 970 for more information. File 2008 taxes Some tax-free educational assistance received after 2013 may be treated as a refund. File 2008 taxes See Tax-free educational assistance, earlier. File 2008 taxes Refunds received in 2013. File 2008 taxes    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. File 2008 taxes Refunds received after 2013 but before your income tax return is filed. File 2008 taxes   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. File 2008 taxes Refunds received after 2013 and after your income tax return is filed. File 2008 taxes   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. File 2008 taxes See chapter 6 of Pub. File 2008 taxes 970 for more information. File 2008 taxes Coordination with Coverdell education savings accounts and qualified tuition programs. File 2008 taxes    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). File 2008 taxes 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. File 2008 taxes Amounts that do not reduce qualified education expenses. File 2008 taxes   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. File 2008 taxes   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. File 2008 taxes 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. File 2008 taxes The use of the money is not restricted. File 2008 taxes 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. File 2008 taxes This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. File 2008 taxes Sports, games, hobbies, and noncredit courses. File 2008 taxes   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. File 2008 taxes However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. File 2008 taxes Comprehensive or bundled fees. File 2008 taxes   Some eligible educational institutions combine all of their fees for an academic period into one amount. File 2008 taxes 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. File 2008 taxes The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. File 2008 taxes See How Do You Figure the Deduction , later, for more information about Form 1098-T. File 2008 taxes Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). File 2008 taxes 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. File 2008 taxes Table 19-3 summarizes who can claim the deduction. File 2008 taxes How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. File 2008 taxes For details on figuring your MAGI, see chapter 6 of Publication 970. File 2008 taxes How Do You Figure the Deduction Figure the deduction using Form 8917. File 2008 taxes To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. File 2008 taxes 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. File 2008 taxes To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. File 2008 taxes Table 19-3. File 2008 taxes Who Can Claim a Dependent's Expenses Do not rely on this table alone. File 2008 taxes See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. File 2008 taxes IF your dependent is an eligible student and you. File 2008 taxes . File 2008 taxes . File 2008 taxes AND. File 2008 taxes . File 2008 taxes . File 2008 taxes THEN. File 2008 taxes . File 2008 taxes . File 2008 taxes 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. File 2008 taxes Your dependent cannot take a deduction. File 2008 taxes claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File 2008 taxes do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. File 2008 taxes do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File 2008 taxes Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. File 2008 taxes If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. File 2008 taxes However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. File 2008 taxes You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. File 2008 taxes Eligible educator. File 2008 taxes   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. File 2008 taxes Qualified expenses. File 2008 taxes   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. File 2008 taxes An ordinary expense is one that is common and accepted in your educational field. File 2008 taxes A necessary expense is one that is helpful and appropriate for your profession as an educator. File 2008 taxes An expense does not have to be required to be considered necessary. File 2008 taxes   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. File 2008 taxes   You must reduce your qualified expenses by the following amounts. File 2008 taxes Excludable U. File 2008 taxes S. File 2008 taxes series EE and I savings bond interest from Form 8815. File 2008 taxes See Figuring the Tax-Free Amount in chapter 10 of Publication 970. File 2008 taxes Nontaxable qualified tuition program earnings or distributions. File 2008 taxes See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. File 2008 taxes Nontaxable distribution of earnings from a Coverdell education savings account. File 2008 taxes See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. File 2008 taxes Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. 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