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Free E File State Tax Return

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Free E File State Tax Return

Free e file state tax return Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Free e file state tax return Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Free e file state tax return A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Free e file state tax return The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Free e file state tax return A corporation. Free e file state tax return A fiscal year taxpayer. Free e file state tax return A dealer in securities or commodities required to register as such under the laws of the United States or a state. Free e file state tax return A real estate investment trust (as defined in section 856). Free e file state tax return An entity registered at all times during the tax year under the Investment Company Act of 1940. Free e file state tax return A common trust fund (as defined in section 584(a)). Free e file state tax return A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Free e file state tax return Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Free e file state tax return A REMIC. Free e file state tax return Note. Free e file state tax return A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Free e file state tax return The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Free e file state tax return How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Free e file state tax return You can request information from the representative or issuer by telephone or mail. Free e file state tax return If only an address is listed in the directory, you must request the information in writing. Free e file state tax return Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Free e file state tax return The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Free e file state tax return The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Free e file state tax return If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Free e file state tax return Prev  Up  Next   Home   More Online Publications
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The Free E File State Tax Return

Free e file state tax return 6. Free e file state tax return   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Free e file state tax return Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Free e file state tax return You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Free e file state tax return The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Free e file state tax return What is the tax benefit of the tuition and fees deduction. Free e file state tax return   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Free e file state tax return   This deduction is taken as an adjustment to income. Free e file state tax return This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Free e file state tax return This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Free e file state tax return You can choose the education benefit that will give you the lowest tax. Free e file state tax return You may want to compare the tuition and fees deduction to the education credits. Free e file state tax return See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Free e file state tax return Table 6-1. Free e file state tax return Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Free e file state tax return Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Free e file state tax return Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Free e file state tax return You pay qualified education expenses of higher education. Free e file state tax return You pay the education expenses for an eligible student. Free e file state tax return The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Free e file state tax return The term “qualified education expenses” is defined later under Qualified Education Expenses . Free e file state tax return “Eligible student” is defined later under Who Is an Eligible Student . Free e file state tax return For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Free e file state tax return Table 6-1. Free e file state tax return Tuition and Fees Deduction at a Glance Do not rely on this table alone. Free e file state tax return Refer to the text for complete details. Free e file state tax return Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Free e file state tax return What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Free e file state tax return Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Free e file state tax return For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Free e file state tax return What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Free e file state tax return Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Free e file state tax return Your filing status is married filing separately. Free e file state tax return Another person can claim an exemption for you as a dependent on his or her tax return. Free e file state tax return You cannot take the deduction even if the other person does not actually claim that exemption. Free e file state tax return Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Free e file state tax return You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Free e file state tax return More information on nonresident aliens can be found in Publication 519. Free e file state tax return What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Free e file state tax return Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Free e file state tax return For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Free e file state tax return Academic period. Free e file state tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Free e file state tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Free e file state tax return Paid with borrowed funds. Free e file state tax return   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Free e file state tax return Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Free e file state tax return Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Free e file state tax return Student withdraws from class(es). Free e file state tax return   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Free e file state tax return Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Free e file state tax return Eligible educational institution. Free e file state tax return   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. Free e file state tax return S. Free e file state tax return Department of Education. Free e file state tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free e file state tax return The educational institution should be able to tell you if it is an eligible educational institution. Free e file state tax return   Certain educational institutions located outside the United States also participate in the U. Free e file state tax return S. Free e file state tax return Department of Education's Federal Student Aid (FSA) programs. Free e file state tax return Related expenses. Free e file state tax return   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Free e file state tax return Prepaid expenses. Free e file state tax return   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Free e file state tax return See Academic period , earlier. Free e file state tax return For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Free e file state tax return You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Free e file state tax return In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Free e file state tax return Example 1. Free e file state tax return Jackson is a sophomore in University V's degree program in dentistry. Free e file state tax return This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Free e file state tax return Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Free e file state tax return Example 2. Free e file state tax return Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Free e file state tax return The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Free e file state tax return Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Free e file state tax return Donna bought hers at College W's bookstore. Free e file state tax return Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Free e file state tax return Example 3. Free e file state tax return When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Free e file state tax return This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Free e file state tax return No portion of the fee covers personal expenses. Free e file state tax return Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Free e file state tax return Therefore, it is a qualified expense. Free e file state tax return No Double Benefit Allowed You cannot do any of the following. Free e file state tax return Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Free e file state tax return Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Free e file state tax return Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Free e file state tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Free e file state tax return See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Free e file state tax return Deduct qualified education expenses that have been paid with tax-free interest on U. Free e file state tax return S. Free e file state tax return savings bonds (Form 8815). Free e file state tax return See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Free e file state tax return Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Free e file state tax return See the following section on Adjustments to Qualified Education Expenses. Free e file state tax return Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Free e file state tax return The result is the amount of adjusted qualified education expenses for each student. Free e file state tax return You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Free e file state tax return Tax-free educational assistance. Free e file state tax return   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Free e file state tax return See Academic period , earlier. Free e file state tax return   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Free e file state tax return This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Free e file state tax return   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Free e file state tax return If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Free e file state tax return   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free e file state tax return Generally, any scholarship or fellowship is treated as tax free. Free e file state tax return However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Free e file state tax return The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free e file state tax return The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free e file state tax return You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Free e file state tax return For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Free e file state tax return Refunds. Free e file state tax return   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Free e file state tax return Some tax-free educational assistance received after 2013 may be treated as a refund. Free e file state tax return See Tax-free educational assistance , earlier. Free e file state tax return Refunds received in 2013. Free e file state tax return   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Free e file state tax return Refunds received after 2013 but before your income tax return is filed. Free e file state tax return   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Free e file state tax return Refunds received after 2013 and after your income tax return is filed. Free e file state tax return   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Free e file state tax return See Credit recapture , later. Free e file state tax return Coordination with Coverdell education savings accounts and qualified tuition programs. Free e file state tax return   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Free e file state tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Free e file state tax return Credit recapture. Free e file state tax return    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Free e file state tax return You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Free e file state tax return You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Free e file state tax return Include that amount as an additional tax for the year the refund or tax-free assistance was received. Free e file state tax return Example. Free e file state tax return   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Free e file state tax return You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Free e file state tax return The reduction reduced your taxable income by $3,500. Free e file state tax return Also, you claimed no tax credits in 2013. Free e file state tax return Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Free e file state tax return Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Free e file state tax return The refigured tuition and fees deduction is $1,500. Free e file state tax return Do not file an amended 2013 tax return to account for this adjustment. Free e file state tax return Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Free e file state tax return You cannot file Form 1040A for 2014. Free e file state tax return Amounts that do not reduce qualified education expenses. Free e file state tax return   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Free e file state tax return   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Free e file state tax return The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Free e file state tax return The use of the money is not restricted. Free e file state tax return Example 1. Free e file state tax return In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Free e file state tax return The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Free e file state tax return To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Free e file state tax return The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Free e file state tax return University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Free e file state tax return Jackie does not report any portion of the scholarship as income on her tax return. Free e file state tax return In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Free e file state tax return The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Free e file state tax return Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Free e file state tax return Example 2. Free e file state tax return The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Free e file state tax return Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Free e file state tax return Jackie is treated as having paid $3,000 in qualified education expenses. Free e file state tax return Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Free e file state tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Free e file state tax return Sports, games, hobbies, and noncredit courses. Free e file state tax return   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Free e file state tax return However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Free e file state tax return Comprehensive or bundled fees. Free e file state tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. Free e file state tax return If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Free e file state tax return The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Free e file state tax return See Figuring the Deduction , later, for more information about Form 1098-T. Free e file state tax return Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Free e file state tax return Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Free e file state tax return For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Free e file state tax return You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Free e file state tax return IF your dependent is an eligible student and you. Free e file state tax return . Free e file state tax return . Free e file state tax return AND. Free e file state tax return . Free e file state tax return . Free e file state tax return THEN. Free e file state tax return . Free e file state tax return . Free e file state tax return claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Free e file state tax return Your dependent cannot take a deduction. Free e file state tax return claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Free e file state tax return do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Free e file state tax return do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Free e file state tax return Expenses paid by dependent. Free e file state tax return   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Free e file state tax return Neither you nor your dependent can deduct the expenses. Free e file state tax return For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Free e file state tax return This rule applies even if you do not claim an exemption for your dependent on your tax return. Free e file state tax return Expenses paid by you. Free e file state tax return   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Free e file state tax return Expenses paid under divorce decree. Free e file state tax return   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Free e file state tax return Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Free e file state tax return Expenses paid by others. Free e file state tax return   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Free e file state tax return In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Free e file state tax return If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Free e file state tax return If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Free e file state tax return If the student is your dependent, no one can deduct the payments. Free e file state tax return Example. Free e file state tax return In 2013, Ms. Free e file state tax return Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Free e file state tax return For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Free e file state tax return If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Free e file state tax return If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Free e file state tax return Baker's payment. Free e file state tax return Tuition reduction. Free e file state tax return   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Free e file state tax return If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Free e file state tax return For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free e file state tax return Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Free e file state tax return See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Free e file state tax return Form 1098-T. Free e file state tax return   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Free e file state tax return Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Free e file state tax return An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Free e file state tax return However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Free e file state tax return When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Free e file state tax return   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Free e file state tax return    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Free e file state tax return Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Free e file state tax return If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Free e file state tax return No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Free e file state tax return Modified adjusted gross income (MAGI). Free e file state tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Free e file state tax return However, as discussed below, there may be other modifications. Free e file state tax return MAGI when using Form 1040A. Free e file state tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Free e file state tax return MAGI when using Form 1040. Free e file state tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Free e file state tax return   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Free e file state tax return   You can use Worksheet 6-1. Free e file state tax return MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Free e file state tax return Table 6-2. Free e file state tax return Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Free e file state tax return . Free e file state tax return . Free e file state tax return AND your MAGI is. Free e file state tax return . Free e file state tax return . Free e file state tax return THEN your maximum tuition and fees deduction is. Free e file state tax return . Free e file state tax return . Free e file state tax return single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Free e file state tax return more than $65,000  but not more than $80,000 $2,000. Free e file state tax return more than $80,000 $0. Free e file state tax return married filing joint return not more than $130,000 $4,000. Free e file state tax return more than $130,000 but not more than $160,000 $2,000. Free e file state tax return more than $160,000 $0. Free e file state tax return Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Free e file state tax return Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Free e file state tax return A filled-in Form 8917 is shown at the end of this chapter. Free e file state tax return Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Free e file state tax return This is the first year of his postsecondary education. Free e file state tax return During 2013, he paid $3,600 for his qualified 2013 tuition expense. Free e file state tax return Both he and the college meet all of the requirements for the tuition and fees deduction. Free e file state tax return Tim's total income (Form 1040, line 22) and MAGI are $26,000. Free e file state tax return He figures his deduction of $3,600 as shown on Form 8917, later. Free e file state tax return Worksheet 6-1. Free e file state tax return MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Free e file state tax return Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Free e file state tax return 1. Free e file state tax return Enter the amount from Form 1040, line 22   1. Free e file state tax return         2. Free e file state tax return Enter the total from Form 1040, lines 23 through 33   2. Free e file state tax return               3. Free e file state tax return Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Free e file state tax return               4. Free e file state tax return Add lines 2 and 3   4. Free e file state tax return         5. Free e file state tax return Subtract line 4 from line 1   5. Free e file state tax return         6. Free e file state tax return Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Free e file state tax return         7. Free e file state tax return Enter your foreign housing deduction (Form 2555, line 50)   7. Free e file state tax return         8. Free e file state tax return Enter the amount of income from Puerto Rico you are excluding   8. Free e file state tax return         9. Free e file state tax return Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Free e file state tax return         10. Free e file state tax return Add lines 5 through 9. Free e file state tax return This is your modified adjusted gross income   10. Free e file state tax return     Note. Free e file state tax return If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Free e file state tax return       This image is too large to be displayed in the current screen. Free e file state tax return Please click the link to view the image. 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