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How Can I Amend My 2011 Tax Return

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How Can I Amend My 2011 Tax Return

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