Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File Tax Extension Free

Download 1040ez Federal Tax Form1040 XIncome Tax Forms 20112011 Tax Form 1040 Ez2011 Tax Forms 1040Taxslayer LoginTax Return For Students 20111040ez BookletIrs EfileNeed Amend My 2009 TaxesTax Return 2012Ammend Tax1040x Amendment FormAmend Taxes OnlineFile A 1040ezEz Form OnlineState Income Tax AddressFiling Late Taxes For 20112012 Tax Forms 1040ezIrs 2012 Tax ReturnFile 2011 Taxes FreeFile 2006 Federal Taxes FreeWhere Can I File My State Taxes For FreeFree Turbo Tax 2011Tax Form 1040ez 2011How Can I File My 2010 Taxes For FreeFiling Amended Tax Return Online1040nr Filing2012 Tax Form 1040Federal Form 1040xH&r Block Free TaxesAmended Tax Returns More:label_amended_20tax_20returns More:taxesI Need A 1040x FormFree 1040ez OnlineIrs Ez FormTaxact 2012 Tax ReturnHow Far Back Can I Amend A Tax Return1080 Ez FormDid Not File 2012 TaxesH And R Taxes

File Tax Extension Free

File tax extension free Publication 936 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File tax extension free Tax questions. File tax extension free Useful Items - You may want to see: Reminders Future developments. File tax extension free  For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www. File tax extension free irs. File tax extension free gov/pub936. File tax extension free Photographs of missing children. File tax extension free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File tax extension free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax extension free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File tax extension free Introduction This publication discusses the rules for deducting home mortgage interest. File tax extension free Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. File tax extension free It also explains how to report deductible interest on your tax return. File tax extension free Part II explains how your deduction for home mortgage interest may be limited. File tax extension free It contains Table 1, which is a worksheet you can use to figure the limit on your deduction. File tax extension free Comments and suggestions. File tax extension free   We welcome your comments about this publication and your suggestions for future editions. File tax extension free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax extension free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax extension free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax extension free   You can send your comments from www. File tax extension free irs. File tax extension free gov/formspubs. File tax extension free Click on “More Information” and then on “Comment on Tax Forms and Publications. File tax extension free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax extension free Ordering forms and publications. File tax extension free   Visit www. File tax extension free irs. File tax extension free gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File tax extension free Internal Revenue Service 1201 N. File tax extension free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax extension free   If you have a tax question, check the information available on IRS. File tax extension free gov or call 1-800-829-1040. File tax extension free We cannot answer tax questions sent to either of the above addresses. File tax extension free Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 530 Tax Information for Homeowners 535 Business Expenses   See How To Get Tax Help near the end of this publication, for information about getting these publications. File tax extension free Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Products, Publications, and Papers

Back to Tax Stats

This page contains links to our data products and publications as well as papers written by members of the Statistics of Income (SOI) Division of the IRS, and others, on related topics.

Complete listing of SOI's Projects and Contacts

The Project and Contacts listing contains information on our current and future projects, as well as the primary analysts, project frequency, program content, and goals for public release.

For more information on items listed in each category below, click the subheadings to go directly to each topic listed.

Periodic Publications

Click the links below to learn more about each of our serial publications. Most of our publications are released annually or quarterly.

Data Products

Click the links below to view our data file products. These data products are typically available for purchase on CD-ROM, however, some data are available as free downloads.

Papers

Select the links below to view listings of papers written by members of the Statistics of Income Division of the Internal Revenue Service.

 

Back to Tax Stats

Page Last Reviewed or Updated: 05-Dec-2013

The File Tax Extension Free

File tax extension free Publication 970 - Additional Material Table of Contents AppendicesAppendix A. File tax extension free 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 tax extension free 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 tax extension free Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. File tax extension free It is intended only as a guide. File tax extension free Look in this publication for more complete information. File tax extension free   Appendix A. File tax extension free 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 tax extension free Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. File tax extension free Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. File tax extension free Sean enrolled as a full-time graduate student in August 2013 at California State College. File tax extension free He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. File tax extension free His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. File tax extension free Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. File tax extension free In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. File tax extension free California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. File tax extension free California State College reports amounts billed in 2013 instead of amounts paid during 2013. File tax extension free In completing Form 8863, the Joneses use the amounts they paid. File tax extension free Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. File tax extension free Dave and Valerie figure their education credits by completing Form 8863. File tax extension free They begin Form 8863 on page 2 before completing Part I on page 1. File tax extension free 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 tax extension free The Joneses decide to complete Part III for Carey first, as shown later. File tax extension free They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. File tax extension free The Joneses complete a separate Part III for their son Sean. File tax extension free 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 tax extension free They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. File tax extension free Once they have completed Part III for each student, they figure their credits. File tax extension free The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. File tax extension free They enter the amount from line 8, $1,000, on line 66 of their Form 1040. File tax extension free 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 tax extension free They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. File tax extension free They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. File tax extension free 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 tax extension free 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 tax extension free They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. File tax extension free This image is too large to be displayed in the current screen. File tax extension free Please click the link to view the image. File tax extension free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File tax extension free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. File tax extension free Less adjustments:     a. File tax extension free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File tax extension free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File tax extension free 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 tax extension free Total adjustments (add lines 2a, 2b, and 2c) 0 4. File tax extension free Adjusted qualified education expenses. File tax extension free Subtract line 3 from line 1. File tax extension free If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. File tax extension free Please click the link to view the image. File tax extension free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File tax extension free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. File tax extension free Less adjustments:     a. File tax extension free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File tax extension free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File tax extension free 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 tax extension free Total adjustments (add lines 2a, 2b, and 2c) 0 4. File tax extension free Adjusted qualified education expenses. File tax extension free Subtract line 3 from line 1. File tax extension free If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. File tax extension free Enter the amount from Form 8863, line 18 1. File tax extension free 1,190 2. File tax extension free Enter the amount from Form 8863, line 9 2. File tax extension free 1,500 3. File tax extension free Add lines 1 and 2 3. File tax extension free 2,690 4. File tax extension free Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. File tax extension free 1,000 5. File tax extension free 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 tax extension free 0 6. File tax extension free Subtract line 5 from line 4 6. File tax extension free 1,000 7. File tax extension free   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. File tax extension free 1,000 This image is too large to be displayed in the current screen. File tax extension free Please click the link to view the image. File tax extension free Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. File tax extension free Please click the link to view the image. File tax extension free Carey Jones page 2 This image is too large to be displayed in the current screen. File tax extension free Please click the link to view the image. File tax extension free Filled-in Form 8863 Jones page 2 Appendix B. File tax extension free Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. File tax extension free See the text for definitions and details. File tax extension free Do not rely on this chart alone. File tax extension free    Caution:You generally cannot claim more than one benefit for the same education expense. File tax extension free   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 tax extension free    40% of the credit may be refundable (limited to $1,000 per student). File tax extension free 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 tax extension free , that must be paid to the educational institution, etc. File tax extension free , 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 tax extension free   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 tax extension free 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 tax extension free 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 tax extension free For each term listed below that has more than one definition, the definition for each education benefit is listed. File tax extension free 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 tax extension free 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 tax extension free 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 tax extension free 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 tax extension free For information on a specific benefit, see the appropriate chapter in this publication. File tax extension free Candidate for a degree:   A student who meets either of the following requirements. File tax extension free 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 tax extension free 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 tax extension free Eligible educational institution:    American opportunity credit. File tax extension free 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 tax extension free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File tax extension free Coverdell education savings account (ESA). File tax extension free 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 tax extension free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File tax extension free 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 tax extension free Education savings bond program. File tax extension free Same as American opportunity credit in this category. File tax extension free IRA, early distributions from. File tax extension free Same as American opportunity credit in this category. File tax extension free Lifetime learning credit. File tax extension free Same as American opportunity credit in this category. File tax extension free Qualified tuition program (QTP). File tax extension free Same as American opportunity credit in this category. File tax extension free Scholarships and fellowships. File tax extension free 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 tax extension free Student loan, cancellation of. File tax extension free Same as Scholarships and fellowships in this category. File tax extension free Student loan interest deduction. File tax extension free 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 tax extension free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File tax extension free 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 tax extension free Tuition and fees deduction. File tax extension free Same as American opportunity credit in this category. File tax extension free Eligible student:    American opportunity credit. File tax extension free A student who meets all of the following requirements for the tax year for which the credit is being determined. File tax extension free Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. File tax extension free Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). File tax extension free 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 tax extension free 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 tax extension free Lifetime learning credit. File tax extension free A student who is enrolled in one or more courses at an eligible educational institution. File tax extension free Student loan interest deduction. File tax extension free 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 tax extension free Tuition and fees deduction. File tax extension free A student who is enrolled in one or more courses at an eligible educational institution. File tax extension free 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 tax extension free Modified adjusted gross income (MAGI):    American opportunity credit. File tax extension free 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 tax extension free Coverdell education savings account (ESA). File tax extension free Same as American opportunity credit in this category. File tax extension free Education savings bond program. File tax extension free 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 tax extension free Lifetime learning credit. File tax extension free Same as American opportunity credit in this category. File tax extension free Student loan interest deduction. File tax extension free 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 tax extension free Tuition and fees deduction. File tax extension free 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 tax extension free 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 tax extension free Qualified education expenses:   See pertinent chapter for specific items. File tax extension free    American opportunity credit. File tax extension free Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. File tax extension free Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. File tax extension free Does not include expenses for room and board. File tax extension free 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 tax extension free Coverdell education savings account (ESA). File tax extension free Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. File tax extension free Many specialized expenses included for K–12. File tax extension free Also includes expenses for special needs services and contribution to qualified tuition program (QTP). File tax extension free Education savings bond program. File tax extension free Tuition and fees required to enroll at or attend an eligible educational institution. File tax extension free Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). File tax extension free Does not include expenses for room and board. File tax extension free Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. File tax extension free IRA, early distributions from. File tax extension free 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 tax extension free Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. File tax extension free Lifetime learning credit. File tax extension free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File tax extension free 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 tax extension free Does not include expenses for room and board. File tax extension free 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 tax extension free Qualified tuition program (QTP). File tax extension free 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 tax extension free Includes expenses for special needs services and computer access. File tax extension free Scholarships and fellowships. File tax extension free 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 tax extension free Course-related items must be required of all students in the course of instruction. File tax extension free Student loan interest deduction. File tax extension free Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). File tax extension free Tuition and fees deduction. File tax extension free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File tax extension free 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 tax extension free Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. File tax extension free To include as tax on your current year's return an amount allowed as a credit in a prior year. File tax extension free 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 tax extension free 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 tax extension free Prev  Up  Next   Home   More Online Publications