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

Get Pin Number 2011 Taxes

10 40 EzFree 1040ezTax Act 2012 OnlineFree State Tax Forms OnlineTurbotax 2006State Income Tax RatesHow Can I Amend My Tax ReturnFederal Tax Amended Return1040x 2012How Can I File My State Taxes Online For FreeFile Free State Tax Return OnlineEfileFile 1040x Turbotax1040ez On LineState Tax Forms 2011Form To Amend TaxesHr Block EfileHow To File An Amended Tax ReturnHow Do You Fill Out A 1040x FormH&r Block Income Tax1040ez OnlineE File 1040x FreeWhere To File 2012 Form 1040Taxact.com 20111040ez 2011 Form PdfAmending A State Tax ReturnFree Taxes OnlineHow To File Taxes For 2010Do Military Pay TaxesTax Forms 1040 EzFree Efile Tax ReturnIrs 1040 EzIrs Ez Tax FormWhere Can I Get A 1040x FormMy Pay Mil2012 1040 EzFile My 2009 Taxes Online FreeWhere To File 2012 TaxesFederal Tax Return 2012State Taxs

Get Pin Number 2011 Taxes

Get pin number 2011 taxes Index A Allowances, Foreign areas allowances. Get pin number 2011 taxes American Institute in Taiwan, American Institute in Taiwan. Get pin number 2011 taxes Away from home, Traveling away from home. Get pin number 2011 taxes B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. Get pin number 2011 taxes Contributions, Contributions. Get pin number 2011 taxes Cost-of-living allowances, Cost-of-living allowances. Get pin number 2011 taxes Credit for foreign taxes, Foreign tax credit. Get pin number 2011 taxes Currency conversion, loss on, Loss on conversion of U. Get pin number 2011 taxes S. Get pin number 2011 taxes dollars into foreign currency. Get pin number 2011 taxes D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. Get pin number 2011 taxes , Deduction for other foreign taxes. Get pin number 2011 taxes Differential pay, Pay differentials. Get pin number 2011 taxes Dues, Membership dues. Get pin number 2011 taxes E Educational expenses, Educational expenses. Get pin number 2011 taxes Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. Get pin number 2011 taxes Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. Get pin number 2011 taxes Federal crime investigations, Exception for federal crime investigations or prosecutions. Get pin number 2011 taxes Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. Get pin number 2011 taxes Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. Get pin number 2011 taxes S. Get pin number 2011 taxes Government Payments Foreign service representation expenses, Foreign service representation expenses. Get pin number 2011 taxes Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. Get pin number 2011 taxes 2106, Form 2106 or Form 2106-EZ. Get pin number 2011 taxes 2106-EZ, Form 2106 or Form 2106-EZ. Get pin number 2011 taxes 3903, How to report moving expenses. Get pin number 2011 taxes TD F 90-22. Get pin number 2011 taxes 1, Foreign Bank Accounts H Home leave, Home leave. Get pin number 2011 taxes Home mortgage interest, Real estate tax and home mortgage interest. Get pin number 2011 taxes Home, sale of, Sale of your home. Get pin number 2011 taxes Hours of service limits, Individuals subject to hours of service limits. Get pin number 2011 taxes I Impairment-related work expenses, Impairment-related work expenses. Get pin number 2011 taxes Interest on home mortgage, Real estate tax and home mortgage interest. Get pin number 2011 taxes International organization, U. Get pin number 2011 taxes S. Get pin number 2011 taxes reemployment after serving with, Federal reemployment payments after serving with an international organization. Get pin number 2011 taxes Itemized deductions Contributions, Contributions. Get pin number 2011 taxes Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. Get pin number 2011 taxes Real estate tax, Real estate tax and home mortgage interest. Get pin number 2011 taxes L Lodging, Lodging furnished to a principal representative of the United States. Get pin number 2011 taxes Loss on currency conversion, Loss on conversion of U. Get pin number 2011 taxes S. Get pin number 2011 taxes dollars into foreign currency. Get pin number 2011 taxes M Meal expenses, Limit on meals and entertainment. Get pin number 2011 taxes More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. Get pin number 2011 taxes Moving expenses, Moving Expenses, Closely related to the start of work. Get pin number 2011 taxes , Distance test. Get pin number 2011 taxes , Time test. Get pin number 2011 taxes , Reimbursements. Get pin number 2011 taxes P Pay differentials, Pay differentials. Get pin number 2011 taxes Peace Corps volunteers, Peace Corps. Get pin number 2011 taxes Personal property, sale of, Sale of personal property. Get pin number 2011 taxes Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. Get pin number 2011 taxes Principal representative, Lodging furnished to a principal representative of the United States. Get pin number 2011 taxes Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. Get pin number 2011 taxes Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. Get pin number 2011 taxes Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. Get pin number 2011 taxes Representation expenses, Foreign service representation expenses. Get pin number 2011 taxes S Sale of home, Sale of your home. Get pin number 2011 taxes Sale of personal property, Sale of personal property. Get pin number 2011 taxes Subscriptions, Subscriptions. Get pin number 2011 taxes T Taiwan, American Institute in, American Institute in Taiwan. Get pin number 2011 taxes Tax credit for foreign taxes, Foreign tax credit. Get pin number 2011 taxes Taxpayer Advocate, Taxpayer Advocate Service. Get pin number 2011 taxes Temporary assignment, Temporary assignment. Get pin number 2011 taxes Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP21E Notice

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice and audit report carefully ― these will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you've information relevant to your audit that we've not already considered and you've not already paid your bill in full, you may request an Audit Reconsideration. Refer to Publication 3598, What You Should Know About the Audit Reconsideration Process for additional information.

If you've already paid the amount due in full, you must file a formal claim using Form 1040X, Amended U.S. Individual Income Tax Return.

If you don't have additional information to provide, but you disagree with the results of your audit, you may appeal your case to the Appeals Office of the IRS. Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree for additional information.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can’t pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

The changes you have proposed are the result of actions by my spouse that I knew nothing about. Am I responsible for paying this bill?
You may qualify for innocent spouse relief. To request relief, you must file Form 8857, Request for Innocent Spouse Relief no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Refer to Publication 971, Innocent Spouse Relief for additional information.

Page Last Reviewed or Updated: 26-Feb-2014

The Get Pin Number 2011 Taxes

Get pin number 2011 taxes 35. Get pin number 2011 taxes   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. Get pin number 2011 taxes They are: The American opportunity credit, and The lifetime learning credit. Get pin number 2011 taxes The chapter will present an overview of these education credits. Get pin number 2011 taxes To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. Get pin number 2011 taxes Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Get pin number 2011 taxes For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. Get pin number 2011 taxes   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. Get pin number 2011 taxes   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. Get pin number 2011 taxes This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Get pin number 2011 taxes Table 35-1. Get pin number 2011 taxes Comparison of Education Credits Caution. Get pin number 2011 taxes You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Get pin number 2011 taxes   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. Get pin number 2011 taxes   There are several differences between these two credits. Get pin number 2011 taxes These differences are summarized in Table 35-1, later. Get pin number 2011 taxes Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. Get pin number 2011 taxes The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. Get pin number 2011 taxes 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 education credit(s). Get pin number 2011 taxes Academic period. Get pin number 2011 taxes   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Get pin number 2011 taxes In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Get pin number 2011 taxes Eligible educational institution. Get pin number 2011 taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Get pin number 2011 taxes S. Get pin number 2011 taxes Department of Education. Get pin number 2011 taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Get pin number 2011 taxes The educational institution should be able to tell you if it is an eligible educational institution. Get pin number 2011 taxes   Certain educational institutions located outside the United States also participate in the U. Get pin number 2011 taxes S. Get pin number 2011 taxes Department of Education's Federal Student Aid (FSA) programs. Get pin number 2011 taxes Who can claim a dependent's expenses. Get pin number 2011 taxes   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. Get pin number 2011 taxes Therefore, only that person can claim an education credit for the student. Get pin number 2011 taxes If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Get pin number 2011 taxes Expenses paid by a third party. Get pin number 2011 taxes   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Get pin number 2011 taxes However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Get pin number 2011 taxes Therefore, you are treated as having paid expenses that were paid by the third party. Get pin number 2011 taxes For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Get pin number 2011 taxes 970, chapter 2 or 3. Get pin number 2011 taxes Who cannot claim a credit. Get pin number 2011 taxes   You cannot take an education credit if any of the following apply. Get pin number 2011 taxes You are claimed as a dependent on another person's tax return, such as your parent's return. Get pin number 2011 taxes Your filing status is married filing separately. Get pin number 2011 taxes You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. Get pin number 2011 taxes Your MAGI is one of the following. Get pin number 2011 taxes American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). Get pin number 2011 taxes Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . Get pin number 2011 taxes   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Get pin number 2011 taxes However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. Get pin number 2011 taxes For details, see Pub. Get pin number 2011 taxes 970. Get pin number 2011 taxes    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Get pin number 2011 taxes The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. Get pin number 2011 taxes However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. Get pin number 2011 taxes You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Get pin number 2011 taxes See Pub. Get pin number 2011 taxes 970 for information on other education benefits. Get pin number 2011 taxes Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. Get pin number 2011 taxes It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Get pin number 2011 taxes For course-related books, supplies, and equipment, only certain expenses qualify. Get pin number 2011 taxes American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Get pin number 2011 taxes Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Get pin number 2011 taxes Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. Get pin number 2011 taxes However, fees for personal expenses (described below) are never qualified education expenses. Get pin number 2011 taxes Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Get pin number 2011 taxes This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Get pin number 2011 taxes Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. Get pin number 2011 taxes You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). Get pin number 2011 taxes However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). Get pin number 2011 taxes In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. Get pin number 2011 taxes Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Get pin number 2011 taxes Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Get pin number 2011 taxes If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. Get pin number 2011 taxes Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Get pin number 2011 taxes See Adjustments to Qualified Education Expenses, later. Get pin number 2011 taxes Prepaid Expenses. Get pin number 2011 taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. Get pin number 2011 taxes See Academic period , earlier. Get pin number 2011 taxes For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Get pin number 2011 taxes    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). Get pin number 2011 taxes Paid with borrowed funds. Get pin number 2011 taxes   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Get pin number 2011 taxes Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Get pin number 2011 taxes Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Get pin number 2011 taxes Student withdraws from class(es). Get pin number 2011 taxes   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Get pin number 2011 taxes No Double Benefit Allowed You cannot do any of the following. Get pin number 2011 taxes Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. Get pin number 2011 taxes Claim more than one education credit based on the same qualified education expenses. Get pin number 2011 taxes Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Get pin number 2011 taxes Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. Get pin number 2011 taxes See Adjustments to Qualified Education Expenses, next. Get pin number 2011 taxes Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. Get pin number 2011 taxes The result is the amount of adjusted qualified education expenses for each student. Get pin number 2011 taxes Tax-free educational assistance. Get pin number 2011 taxes   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. Get pin number 2011 taxes See Academic period , earlier. Get pin number 2011 taxes      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Get pin number 2011 taxes 970), The tax-free part of Pell grants (see chapter 1 of Pub. Get pin number 2011 taxes 970), The tax-free part of employer-provided educational assistance (see Pub. Get pin number 2011 taxes 970), Veterans' educational assistance (see chapter 1 of Pub. Get pin number 2011 taxes 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Get pin number 2011 taxes Generally, any scholarship or fellowship is treated as tax-free educational assistance. Get pin number 2011 taxes However, a scholarship or fellowship is not treated as tax-free educational assistance 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: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Get pin number 2011 taxes 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Get pin number 2011 taxes 970, chapter 1. Get pin number 2011 taxes 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 received. Get pin number 2011 taxes For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Get pin number 2011 taxes 970. Get pin number 2011 taxes Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Get pin number 2011 taxes This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Get pin number 2011 taxes If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Get pin number 2011 taxes If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Get pin number 2011 taxes Refunds. Get pin number 2011 taxes   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Get pin number 2011 taxes Some tax-free educational assistance received after 2013 may be treated as a refund. Get pin number 2011 taxes See Tax-free educational assistance, earlier. Get pin number 2011 taxes Refunds received in 2013. Get pin number 2011 taxes   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Get pin number 2011 taxes Refunds received after 2013 but before your income tax return is filed. Get pin number 2011 taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Get pin number 2011 taxes Refunds received after 2013 and after your income tax return is filed. Get pin number 2011 taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. Get pin number 2011 taxes See Credit recapture, next. Get pin number 2011 taxes Credit recapture. Get pin number 2011 taxes    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. Get pin number 2011 taxes You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Get pin number 2011 taxes 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). Get pin number 2011 taxes Include that amount as an additional tax for the year the refund or tax-free assistance was received. Get pin number 2011 taxes Example. Get pin number 2011 taxes    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Get pin number 2011 taxes You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . Get pin number 2011 taxes 20). Get pin number 2011 taxes You claimed no other tax credits. Get pin number 2011 taxes After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Get pin number 2011 taxes You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Get pin number 2011 taxes The refigured credit is $1,320 and your tax liability increased by $280. Get pin number 2011 taxes You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. Get pin number 2011 taxes See the instructions for your 2014 income tax return to determine where to include this tax. Get pin number 2011 taxes If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Get pin number 2011 taxes Amounts that do not reduce qualified education expenses. Get pin number 2011 taxes   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Get pin number 2011 taxes   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Get pin number 2011 taxes The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. Get pin number 2011 taxes 970. Get pin number 2011 taxes The use of the money is not restricted. Get pin number 2011 taxes   For examples, see chapter 2 in Pub. Get pin number 2011 taxes 970. Get pin number 2011 taxes Figure 35-A. Get pin number 2011 taxes Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Get pin number 2011 taxes Please click the link to view the image. Get pin number 2011 taxes Figure 35-A. Get pin number 2011 taxes Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications