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File late 9. File late   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. File late This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. File late The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. File late See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. File late However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. File late You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. File late Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. File late If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. File late Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. File late Qualified education expenses. File late   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. File late They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. File late   In addition, if the student is at least a half-time student, room and board are qualified education expenses. File late   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. File late 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. File late The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. File late You will need to contact the eligible educational institution for qualified room and board costs. File late Eligible educational institution. File late   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 late S. File late Department of Education. File late It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File late The educational institution should be able to tell you if it is an eligible educational institution. File late   Certain educational institutions located outside the United States also participate in the U. File late S. File late Department of Education's Federal Student Aid (FSA) programs. File late Half-time student. File late   A student is enrolled “at least half-time” if he or she 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 late Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. File late You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), 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), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File late Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). File late If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. File late Example 1. File late In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. File late She paid $5,800 of qualified education expenses from the following sources. File late   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. File late   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. File late However, she must include the $500 taxable earnings in her gross income subject to income tax. File late Example 2. File late Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. File late This must be included in her income subject to income tax. File late The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. File late Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). File late She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. File late Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File late The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. File late If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). File late Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. File late See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. File late There are many other situations in which Form 5329 is required. File late If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. File late Prev  Up  Next   Home   More Online Publications
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File late 6. File late   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. File late Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. File late Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. File late S. File late Tax Treaties See chapter 7 for information about getting these publications. File late Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. File late See Table 6-1 at the end of this chapter for a list of these countries. File late Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. File late If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. File late Treaty benefits generally are available to residents of the United States. File late They generally are not available to U. File late S. File late citizens who do not reside in the United States. File late However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. File late S. File late citizens residing in the treaty countries. File late U. File late S. File late citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. File late Certification of U. File late S. File late residency. File late   Use Form 8802, Application for United States Residency Certification, to request certification of U. File late S. File late residency for purposes of claiming benefits under a tax treaty. File late Certification can be requested for the current and any prior calendar years. File late You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. File late Common Benefits Some common tax treaty benefits are explained below. File late The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. File late Benefits provided by certain treaties are not provided by others. File late Personal service income. File late If you are a U. File late S. File late resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. File late Professors and teachers. File late If you are a U. File late S. File late resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. File late Students, trainees, and apprentices. File late If you are a U. File late S. File late resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. File late Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. File late Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. File late Pensions and annuities. File late If you are a U. File late S. File late resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. File late Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. File late Investment income. File late If you are a U. File late S. File late resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. File late Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. File late Tax credit provisions. File late If you are a U. File late S. File late resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. File late Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. File late S. File late tax on the income. File late Nondiscrimination provisions. File late Most U. File late S. File late tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. File late S. File late citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. File late Saving clauses. File late U. File late S. File late treaties contain saving clauses that provide that the treaties do not affect the U. File late S. File late taxation of its own citizens and residents. File late As a result, U. File late S. File late citizens and residents generally cannot use the treaty to reduce their U. File late S. File late tax liability. File late However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. File late S. File late citizens or residents. File late It is important that you examine the applicable saving clause to determine if an exception applies. File late More information on treaties. File late   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. File late Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. File late S. File late ” appears in the treaty exemption discussions in Publication 901. File late   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. File late Competent Authority Assistance If you are a U. File late S. File late citizen or resident alien, you can request assistance from the U. File late S. File late competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. File late You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. File late The U. File late S. File late competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. File late Effect of request for assistance. File late   If your request provides a basis for competent authority assistance, the U. File late S. File late competent authority generally will consult with the treaty country competent authority on how to resolve the situation. File late How to make your request. File late   It is important that you make your request for competent authority consideration as soon as either of the following occurs. File late You are denied treaty benefits. File late Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. File late   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. File late Some of the steps you should consider taking include the following. File late Filing a protective claim for credit or refund of U. File late S. File late taxes. File late Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. File late Avoiding the lapse or termination of your right to appeal any tax determination. File late Complying with all applicable procedures for invoking competent authority consideration. File late Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. File late S. File late or treaty country tax. File late Taxpayers can consult with the U. File late S. File late competent authority to determine whether they need to take protective steps and when any required steps need to be taken. File late   The request should contain all essential items of information, including the following items. File late A reference to the treaty and the treaty provisions on which the request is based. File late The years and amounts involved in both U. File late S. File late dollars and foreign currency. File late A brief description of the issues for which competent authority assistance is requested. File late   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. File late Revenue Procedure 2006-54 is available at www. File late irs. File late gov/irb/2006-49_IRB/ar13. File late html. File late   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File late S. File late competent authority assistance under tax treaties. File late As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. File late    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. File late   In the case of U. File late S. File late - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. File late If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. File late Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. File late This table is updated through October 31, 2013. File late You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. File late You can obtain the text of most U. File late S. File late treaties at IRS. File late gov. File late You also can request the text of treaties from the Department of Treasury at the following address. File late Department of Treasury Office of Business and Public Liaison Rm. File late 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. File late S. File late Virgin Islands, you can call the IRS at 1-800-829-1040. File late Table 6–1. File late List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File late D. File late ) Australia TIAS 10773 Dec. File late 1, 1983 1986-2 C. File late B. File late 220 1986-2 C. File late B. File late 246 Protocol TIAS Jan. File late 1, 2004     Austria TIAS Jan. File late 1, 1999     Bangladesh TIAS Jan. File late 1, 2007     Barbados TIAS 11090 Jan. File late 1, 1984 1991-2 C. File late B. File late 436 1991-2 C. File late B. File late 466 Protocol TIAS Jan. File late 1, 2005     Belgium TIAS Jan. File late 1, 2008     Bulgaria TIAS Jan. File late 1, 2009     Canada2 TIAS 11087 Jan. File late 1, 1985 1986-2 C. File late B. File late 258 1987-2 C. File late B. File late 298 Protocol TIAS Jan. File late 1, 2009     China, People's Republic of TIAS 12065 Jan. File late 1, 1987 1988-1 C. File late B. File late 414 1988-1 C. File late B. File late 447 Commonwealth of Independent States3 TIAS 8225 Jan. File late 1, 1976 1976-2 C. File late B. File late 463 1976-2 C. File late B. File late 475 Cyprus TIAS 10965 Jan. File late 1, 1986 1989-2 C. File late B. File late 280 1989-2 C. File late B. File late 314 Czech Republic TIAS Jan. File late 1, 1993     Denmark TIAS Jan. File late 1, 2001     Protocol TIAS Jan. File late 1, 2008     Egypt TIAS 10149 Jan. File late 1, 1982 1982-1 C. File late B. File late 219 1982-1 C. File late B. File late 243 Estonia TIAS Jan. File late 1, 2000     Finland TIAS 12101 Jan. File late 1, 1991     Protocol TIAS Jan. File late 1, 2008     France TIAS Jan. File late 1, 1996     Protocol TIAS Jan. File late 1, 2009     Germany TIAS Jan. File late 1, 1990     Protocol TIAS Jan. File late 1, 2008     Greece TIAS 2902 Jan. File late 1, 1953 1958-2 C. File late B. File late 1054 T. File late D. File late 6109, 1954-2 C. File late B. File late 638 Hungary TIAS 9560 Jan. File late 1, 1980 1980-1 C. File late B. File late 333 1980-1 C. File late B. File late 354 Iceland TIAS 8151 Jan. File late 1, 2009     India TIAS Jan. File late 1, 1991     Indonesia TIAS 11593 Jan. File late 1, 1990     Ireland TIAS Jan. File late 1, 1998     Israel TIAS Jan. File late 1, 1995     Italy TIAS Jan. File late 1, 2010     Jamaica TIAS 10207 Jan. File late 1, 1982 1982-1 C. File late B. File late 257 1982-1 C. File late B. File late 291 Japan TIAS Jan. File late 1, 2005     Kazakhstan TIAS Jan. File late 1, 1996     Korea, South TIAS 9506 Jan. File late 1, 1980 1979-2 C. File late B. File late 435 1979-2 C. File late B. File late 458 Latvia TIAS Jan. File late 1, 2000     Lithuania TIAS Jan. File late 1, 2000     Luxembourg TIAS Jan. File late 1, 2001     Malta TIAS Jan. File late 1, 2011     Mexico TIAS Jan. File late 1,1994     Protocol TIAS Jan. File late 1, 2004               Table 6–1 (continued). File late Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File late D. File late ) Morocco TIAS 10195 Jan. File late 1, 1981 1982-2 C. File late B. File late 405 1982-2 C. File late B. File late 427 Netherlands TIAS Jan. File late 1, 1994     Protocol TIAS Jan. File late 1, 2005     New Zealand TIAS 10772 Nov. File late 2, 1983 1990-2 C. File late B. File late 274 1990-2 C. File late B. File late 303 Protocol TIAS Jan. File late 1, 2011     Norway TIAS 7474 Jan. File late 1, 1971 1973-1 C. File late B. File late 669 1973-1 C. File late B. File late 693 Protocol TIAS 10205 Jan. File late 1, 1982 1982-2 C. File late B. File late 440 1982-2 C. File late B. File late 454 Pakistan TIAS 4232 Jan. File late 1, 1959 1960-2 C. File late B. File late 646 T. File late D. File late 6431, 1960-1 C. File late B. File late 755 Philippines TIAS 10417 Jan. File late 1, 1983 1984-2 C. File late B. File late 384 1984-2 C. File late B. File late 412 Poland TIAS 8486 Jan. File late 1, 1974 1977-1 C. File late B. File late 416 1977-1 C. File late B. File late 427 Portugal TIAS Jan. File late 1, 1996     Romania TIAS 8228 Jan. File late 1, 1974 1976-2 C. File late B. File late 492 1976-2 C. File late B. File late 504 Russia TIAS Jan. File late 1, 1994     Slovak Republic TIAS Jan. File late 1, 1993     Slovenia TIAS Jan. File late 1, 2002     South Africa TIAS Jan. File late 1, 1998     Spain TIAS Jan. File late 1, 1991     Sri Lanka TIAS Jan. File late 1, 2004     Sweden TIAS Jan. File late 1, 1996     Protocol TIAS Jan. File late 1, 2007     Switzerland TIAS Jan. File late 1, 1998     Thailand TIAS Jan. File late 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File late 1, 1970 1971-2 C. File late B. File late 479   Tunisia TIAS Jan. File late 1, 1990     Turkey TIAS Jan. File late 1, 1998     Ukraine TIAS Jan. File late 1, 2001     United Kingdom TIAS Jan. File late 1, 2004     Venezuela TIAS Jan. File late 1, 2000      1(TIAS) — Treaties and Other International Act Series. File late  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. File late 3The U. File late S. File late -U. File late S. File late S. File late R. File late income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 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