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File A Tax Extension

File a tax extension Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. File a tax extension Accrued leave payment Disability retirement and, Accrued leave payment. File a tax extension Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File a tax extension Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File a tax extension Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. File a tax extension Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. File a tax extension Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. File a tax extension Bequests, Gifts and inheritances. File a tax extension Blind persons Standard deduction for, Higher standard deduction for blindness. File a tax extension C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. File a tax extension Chronically ill, defined, Terminally or chronically ill defined. File a tax extension Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. File a tax extension Contributions Foreign employment, Foreign employment contributions. File a tax extension Pension or annuity, Cost. File a tax extension Cost, pension or annuity, Cost. File a tax extension Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. File a tax extension Standard deduction, Decedent's final return. File a tax extension Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. File a tax extension Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. File a tax extension Disability Person with, Persons with disabilities. File a tax extension Physician's statement, Physician's statement. File a tax extension Total and permanent, Permanent and total disability. File a tax extension Disability income, Disability Pensions, Other compensation. File a tax extension , Disability income. File a tax extension Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. File a tax extension E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File a tax extension Employment tax withholding, Reminders Employment taxes, Employment taxes. File a tax extension Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). File a tax extension Filing requirements Decedents, Dependents. File a tax extension General requirements, General Requirements Surviving spouse, Surviving spouse. File a tax extension Final return for decedent Standard deduction, Decedent's final return. File a tax extension First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. File a tax extension Form, Credit for the Elderly or the Disabled, Physician's statement. File a tax extension 1099-R, Form 1099-R. File a tax extension , Form 1099-R. File a tax extension 5329, Form 5329. File a tax extension 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. File a tax extension W-4P, Withholding. File a tax extension Free tax services, Free help with your tax return. File a tax extension G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. File a tax extension H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. File a tax extension Gross, defined, Gross income. File a tax extension Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. File a tax extension Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. File a tax extension Deductible contribution, Deductible contribution. File a tax extension Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. File a tax extension Injury benefits, Sickness and Injury Benefits, Cost paid by you. File a tax extension Insurance Accident and health, Other compensation. File a tax extension , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. File a tax extension Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File a tax extension L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. File a tax extension Maintenance and personal care services, Maintenance and personal care services. File a tax extension Qualified insurance contracts, Qualified long-term care insurance contracts. File a tax extension Qualified services, Qualified long-term care services. File a tax extension Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. File a tax extension Lump-sum distributions, Lump-sum distributions. File a tax extension Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. File a tax extension Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. File a tax extension Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. File a tax extension Blind spouse Standard deduction, Spouse 65 or older or blind. File a tax extension Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. File a tax extension , Medicare Part B. File a tax extension , Medicare Part D. File a tax extension Benefits, Medicare. File a tax extension Medicines, Medicines Imported, Imported medicines and drugs. File a tax extension Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. File a tax extension Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. File a tax extension N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. File a tax extension Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. File a tax extension Nontaxable income, Payments from a state fund for victims of crime. File a tax extension Accident or health insurance benefits, Other compensation. File a tax extension Bequests, Gifts and inheritances. File a tax extension Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. File a tax extension Inheritances, Gifts and inheritances. File a tax extension Mortgage assistance payments, Mortgage assistance payments. File a tax extension No-fault insurance benefits, Other compensation. File a tax extension Nutrition program for elderly, Nutrition Program for the Elderly. File a tax extension Public assistance payments, Welfare benefits. File a tax extension Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. File a tax extension Winter energy use, Payments to reduce cost of winter energy use. File a tax extension Workers' compensation, Workers' Compensation Nursing home, Nursing home. File a tax extension Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. File a tax extension Nutrition program for elderly, Nutrition Program for the Elderly. File a tax extension O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). File a tax extension Other items, Other Items Overall limitation, Overall limitation. File a tax extension P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. File a tax extension Prepaid insurance premiums, Prepaid insurance premiums. File a tax extension Preparer, paid, Reminders Preparing your return, Return preparation assistance. File a tax extension Profit-sharing plan, Retirement and profit-sharing plans. File a tax extension Public assistance payments, Welfare benefits. File a tax extension Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. File a tax extension Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. File a tax extension Executors and administrators, Dependents. File a tax extension Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. File a tax extension Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. File a tax extension Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. File a tax extension Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. File a tax extension Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). File a tax extension Blind persons, Higher standard deduction for blindness. File a tax extension Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. File a tax extension Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File a tax extension Starting date, annuity, Cost. File a tax extension State fund for victims of crime, Payments from a state fund for victims of crime. File a tax extension Substantial gainful activity, Substantial gainful activity. File a tax extension Surrender of Iife insurance, Surrender of policy for cash. File a tax extension Surviving Spouse, Reminders Surviving spouse, Surviving spouse. File a tax extension Surviving spouse, insurance, Surviving spouse. File a tax extension Survivors of retirees, Survivors of retirees. File a tax extension T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File a tax extension Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. File a tax extension Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. File a tax extension Total and permanent disability, defined, Permanent and total disability. File a tax extension Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. File a tax extension S. File a tax extension citizen or resident, U. File a tax extension S. File a tax extension citizen or resident alien. File a tax extension Unemployment compensation, Unemployment compensation. File a tax extension V Veterans' benefits, Veterans' benefits. File a tax extension Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. File a tax extension Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File a tax extension Volunteer work, Volunteer work. File a tax extension W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. File a tax extension Withholding Employment tax, Reminders Pensions and annuities, Withholding. File a tax extension Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. File a tax extension Prev  Up     Home   More Online Publications
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The File A Tax Extension

File a tax extension Publication 970 - Additional Material Table of Contents AppendicesAppendix A. File a tax extension Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. File a tax extension Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. File a tax extension Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. File a tax extension It is intended only as a guide. File a tax extension Look in this publication for more complete information. File a tax extension   Appendix A. File a tax extension Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). File a tax extension Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. File a tax extension Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. File a tax extension Sean enrolled as a full-time graduate student in August 2013 at California State College. File a tax extension He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. File a tax extension His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. File a tax extension Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. File a tax extension In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. File a tax extension California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. File a tax extension California State College reports amounts billed in 2013 instead of amounts paid during 2013. File a tax extension In completing Form 8863, the Joneses use the amounts they paid. File a tax extension Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. File a tax extension Dave and Valerie figure their education credits by completing Form 8863. File a tax extension They begin Form 8863 on page 2 before completing Part I on page 1. File a tax extension Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. File a tax extension The Joneses decide to complete Part III for Carey first, as shown later. File a tax extension They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. File a tax extension The Joneses complete a separate Part III for their son Sean. File a tax extension They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. File a tax extension They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. File a tax extension Once they have completed Part III for each student, they figure their credits. File a tax extension The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. File a tax extension They enter the amount from line 8, $1,000, on line 66 of their Form 1040. File a tax extension The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). File a tax extension They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. File a tax extension They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. File a tax extension The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. File a tax extension The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. File a tax extension They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. File a tax extension This image is too large to be displayed in the current screen. File a tax extension Please click the link to view the image. File a tax extension Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File a tax extension Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. File a tax extension Less adjustments:     a. File a tax extension Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File a tax extension Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File a tax extension Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. File a tax extension Total adjustments (add lines 2a, 2b, and 2c) 0 4. File a tax extension Adjusted qualified education expenses. File a tax extension Subtract line 3 from line 1. File a tax extension If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. File a tax extension Please click the link to view the image. File a tax extension Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File a tax extension Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. File a tax extension Less adjustments:     a. File a tax extension Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File a tax extension Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File a tax extension Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. File a tax extension Total adjustments (add lines 2a, 2b, and 2c) 0 4. File a tax extension Adjusted qualified education expenses. File a tax extension Subtract line 3 from line 1. File a tax extension If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. File a tax extension Enter the amount from Form 8863, line 18 1. File a tax extension 1,190 2. File a tax extension Enter the amount from Form 8863, line 9 2. File a tax extension 1,500 3. File a tax extension Add lines 1 and 2 3. File a tax extension 2,690 4. File a tax extension Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. File a tax extension 1,000 5. File a tax extension Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. File a tax extension 0 6. File a tax extension Subtract line 5 from line 4 6. File a tax extension 1,000 7. File a tax extension   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. File a tax extension 1,000 This image is too large to be displayed in the current screen. File a tax extension Please click the link to view the image. File a tax extension Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. File a tax extension Please click the link to view the image. File a tax extension Carey Jones page 2 This image is too large to be displayed in the current screen. File a tax extension Please click the link to view the image. File a tax extension Filled-in Form 8863 Jones page 2 Appendix B. File a tax extension Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. File a tax extension See the text for definitions and details. File a tax extension Do not rely on this chart alone. File a tax extension    Caution:You generally cannot claim more than one benefit for the same education expense. File a tax extension   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. File a tax extension    40% of the credit may be refundable (limited to $1,000 per student). File a tax extension Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. File a tax extension , that must be paid to the educational institution, etc. File a tax extension , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. File a tax extension   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. File a tax extension Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. File a tax extension For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. File a tax extension For each term listed below that has more than one definition, the definition for each education benefit is listed. File a tax extension Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. File a tax extension If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. File a tax extension Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. File a tax extension They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. File a tax extension For information on a specific benefit, see the appropriate chapter in this publication. File a tax extension Candidate for a degree:   A student who meets either of the following requirements. File a tax extension Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File a tax extension Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. File a tax extension Eligible educational institution:    American opportunity credit. File a tax extension Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File a tax extension It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a tax extension Coverdell education savings account (ESA). File a tax extension Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File a tax extension It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a tax extension Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. File a tax extension Education savings bond program. File a tax extension Same as American opportunity credit in this category. File a tax extension IRA, early distributions from. File a tax extension Same as American opportunity credit in this category. File a tax extension Lifetime learning credit. File a tax extension Same as American opportunity credit in this category. File a tax extension Qualified tuition program (QTP). File a tax extension Same as American opportunity credit in this category. File a tax extension Scholarships and fellowships. File a tax extension An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File a tax extension Student loan, cancellation of. File a tax extension Same as Scholarships and fellowships in this category. File a tax extension Student loan interest deduction. File a tax extension Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File a tax extension It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a tax extension Also included is an institution that conducts 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 a tax extension Tuition and fees deduction. File a tax extension Same as American opportunity credit in this category. File a tax extension Eligible student:    American opportunity credit. File a tax extension A student who meets all of the following requirements for the tax year for which the credit is being determined. File a tax extension Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. File a tax extension Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). File a tax extension For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. File a tax extension Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. File a tax extension Lifetime learning credit. File a tax extension A student who is enrolled in one or more courses at an eligible educational institution. File a tax extension Student loan interest deduction. File a tax extension A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. File a tax extension Tuition and fees deduction. File a tax extension A student who is enrolled in one or more courses at an eligible educational institution. File a tax extension Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. File a tax extension Modified adjusted gross income (MAGI):    American opportunity credit. File a tax extension Adjusted gross income (AGI) as figured on the federal income tax return, 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. File a tax extension Coverdell education savings account (ESA). File a tax extension Same as American opportunity credit in this category. File a tax extension Education savings bond program. File a tax extension Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion 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, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. File a tax extension Lifetime learning credit. File a tax extension Same as American opportunity credit in this category. File a tax extension Student loan interest deduction. File a tax extension Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or 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. File a tax extension Tuition and fees deduction. File a tax extension Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or 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. File a tax extension Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. File a tax extension Qualified education expenses:   See pertinent chapter for specific items. File a tax extension    American opportunity credit. File a tax extension Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. File a tax extension Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. File a tax extension Does not include expenses for room and board. File a tax extension Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. File a tax extension Coverdell education savings account (ESA). File a tax extension Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. File a tax extension Many specialized expenses included for K–12. File a tax extension Also includes expenses for special needs services and contribution to qualified tuition program (QTP). File a tax extension Education savings bond program. File a tax extension Tuition and fees required to enroll at or attend an eligible educational institution. File a tax extension Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). File a tax extension Does not include expenses for room and board. File a tax extension Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. File a tax extension IRA, early distributions from. File a tax extension Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. File a tax extension Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. File a tax extension Lifetime learning credit. File a tax extension Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File a tax extension Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File a tax extension Does not include expenses for room and board. File a tax extension Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. File a tax extension Qualified tuition program (QTP). File a tax extension Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. File a tax extension Includes expenses for special needs services and computer access. File a tax extension Scholarships and fellowships. File a tax extension Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File a tax extension Course-related items must be required of all students in the course of instruction. File a tax extension Student loan interest deduction. File a tax extension Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). File a tax extension Tuition and fees deduction. File a tax extension Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File a tax extension Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File a tax extension Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. File a tax extension To include as tax on your current year's return an amount allowed as a credit in a prior year. File a tax extension Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. File a tax extension Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. File a tax extension Prev  Up  Next   Home   More Online Publications