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How Do I File A Amended Tax Return

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How Do I File A Amended Tax Return

How do i file a amended tax return 2. How do i file a amended tax return   American Opportunity Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible StudentException. How do i file a amended tax return Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Refundable Part of Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. How do i file a amended tax return They are the American opportunity credit (this chapter) and the lifetime learning credit ( chapter 3 ). How do i file a amended tax return This chapter explains: Who can claim the American opportunity credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. How do i file a amended tax return What is the tax benefit of the American opportunity credit. How do i file a amended tax return   For the tax year, you may be able to claim an American opportunity credit of up to $2,500 for qualified education expenses paid for each eligible student. How do i file a amended tax return   A tax credit reduces the amount of income tax you may have to pay. How do i file a amended tax return Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. How do i file a amended tax return Forty percent of the American opportunity credit may be refundable. How do i file a amended tax return This means that if the refundable portion of your credit is more than your tax, the excess will be refunded to you. How do i file a amended tax return   Your allowable American opportunity credit may be limited by the amount of your income. How do i file a amended tax return Also, the nonrefundable part of the credit may be limited by the amount of your tax. How do i file a amended tax return Overview of the American opportunity credit. How do i file a amended tax return   See Table 2-1, Overview of the American Opportunity Credit , for the basics of this credit. How do i file a amended tax return The details are discussed in this chapter. How do i file a amended tax return Can you claim more than one education credit this year. How do i file a amended tax return   For each student, you can elect for any year only one of the credits. How do i file a amended tax return For example, if you elect to take the American opportunity credit for a child on your 2013 tax return, you cannot use that same child's qualified education expenses to figure the lifetime learning credit for 2013. How do i file a amended tax return   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity credit on a per-student, per-year basis. How do i file a amended tax return If you pay qualified education expenses for a student (or students) for whom you do not claim the American opportunity credit, you can use the adjusted qualified education expenses of that student (or those students) in figuring your lifetime learning credit. How do i file a amended tax return 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. How do i file a amended tax return Differences between the American opportunity and lifetime learning credits. How do i file a amended tax return   There are several differences between these two credits. How do i file a amended tax return For example, you can claim the American opportunity credit based on the same student's expenses for no more than 4 tax years, which includes any tax years you claimed the Hope Scholarship Credit for that student. How do i file a amended tax return However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. How do i file a amended tax return The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. How do i file a amended tax return If you claim the American opportunity credit for any student, you can choose between using that student's adjusted qualified education expenses for the American opportunity credit or the lifetime learning credit. How do i file a amended tax return If you have the choice, the American opportunity credit will always be greater than the lifetime learning credit. How do i file a amended tax return Table 2-1. How do i file a amended tax return Overview of the American Opportunity Credit Maximum credit Up to $2,500 credit per eligible student Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) Hope Scholarship Credit was claimed) Type of program required Student must 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 that begins during the tax year Felony drug conviction As of the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance 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 Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Can You Claim the Credit The following rules will help you determine if you are eligible to claim the American opportunity credit on your tax return. How do i file a amended tax return Who Can Claim the Credit Generally, you can claim the American opportunity credit if all three of the following requirements are met. How do i file a amended tax return You pay qualified education expenses of higher education. How do i file a amended tax return You pay the education expenses for an eligible student. How do i file a amended tax return The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How do i file a amended tax return Student qualifications. How do i file a amended tax return   Generally, you can take the American opportunity credit for a student only if all of the following four requirements are met. How do i file a amended tax return As of the beginning of 2013, the student had not completed the first four years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. How do i file a amended tax return For this purpose, do not include academic credit awarded solely because of the student's performance on proficiency examinations. How do i file a amended tax return Neither the American opportunity credit nor the Hope Scholarship Credit has been claimed (by you or anyone else) for this student for any four tax years before 2013. How do i file a amended tax return If the American opportunity credit (and Hope Scholarship Credit) has been claimed for this student for any three or fewer tax years before 2013, this requirement is met. How do i file a amended tax return For at least one academic period beginning (or treated as beginning) in 2013, the student both: Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and Carried at least one-half the normal full-time workload for his or her course of study. How do i file a amended tax return The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How do i file a amended tax return However, the standard may not be lower than any of those established by the U. How do i file a amended tax return S. How do i file a amended tax return Department of Education under the Higher Education Act of 1965. How do i file a amended tax return For purposes of whether the student satisfies this third requirement for 2013, treat an academic period beginning in the first three months of 2014 as if it began in 2013 if qualified education expenses for the student were paid in 2013 for that academic period. How do i file a amended tax return See Prepaid expenses, later. How do i file a amended tax return As of the end of 2013, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance. How do i file a amended tax return Example 1. How do i file a amended tax return Sharon was eligible for the Hope Scholarship Credit for 2007 and 2008 and for the American opportunity credit for 2010 and 2012. How do i file a amended tax return Her parents claimed the Hope Scholarship Credit for Sharon on their tax returns for 2007 and 2008 and claimed the American opportunity credit for Sharon on their 2010 tax return. How do i file a amended tax return Sharon claimed the American opportunity credit on her 2012 tax return. How do i file a amended tax return The American opportunity credit and Hope Scholarship Credit have been claimed for Sharon for four tax years before 2013. How do i file a amended tax return Therefore, the American opportunity credit cannot be claimed by Sharon for 2013. How do i file a amended tax return If Sharon were to file Form 8863 for 2013, she would check “Yes” for Part III, line 23, and would be eligible to claim only the lifetime learning credit. How do i file a amended tax return Example 2. How do i file a amended tax return Wilbert was eligible for the American opportunity credit for 2009, 2010, 2011, and 2013. How do i file a amended tax return His parents claimed the American opportunity credit for Wilbert on their tax returns for 2009, 2010, and 2011. How do i file a amended tax return No one claimed an American opportunity credit or Hope Scholarship Credit for Wilbert for any other tax year. How do i file a amended tax return The American opportunity credit and Hope Scholarship Credit have been claimed for Wilbert for only three tax years before 2013. How do i file a amended tax return Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. How do i file a amended tax return If Wilbert were to file Form 8863 for 2013, he would check “No” for Part III, line 23. How do i file a amended tax return If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit. How do i file a amended tax return Example 3. How do i file a amended tax return Glenda enrolls on a full-time basis in a degree program for the 2014 Spring semester, which begins in January 2014. How do i file a amended tax return Glenda pays her tuition for the 2014 Spring semester in December 2013. How do i file a amended tax return Because the tuition Glenda paid in 2013 relates to an academic period that begins in the first 3 months of 2014, her eligibility to claim an American opportunity credit in 2013 is determined as if the 2014 Spring semester began in 2013. How do i file a amended tax return If the requirements above are not met for any student, you cannot take the American opportunity credit for that student. How do i file a amended tax return You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. How do i file a amended tax return Note. How do i file a amended tax return Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. How do i file a amended tax return “Qualified education expenses” are defined later under Qualified Education Expenses . How do i file a amended tax return “Eligible students” are defined later under Who Is an Eligible Student . How do i file a amended tax return A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . How do i file a amended tax return You may find Figure 2-1, Can You Claim the American Opportunity Credit for 2013 , later, helpful in determining if you can claim an American opportunity credit on your tax return. How do i file a amended tax return This image is too large to be displayed in the current screen. How do i file a amended tax return Please click the link to view the image. How do i file a amended tax return Figure 2-1 Can you claim the American opportunity credit for 2012? Who Cannot Claim the Credit You cannot claim the American opportunity credit for 2013 if any of the following apply. How do i file a amended tax return Your filing status is married filing separately. How do i file a amended tax return You are listed as a dependent on another person's tax return (such as your parents'). How do i file a amended tax return See Who Can Claim a Dependent's Expenses , later. How do i file a amended tax return Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more in the case of a joint return). How do i file a amended tax return MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . How do i file a amended 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. How do i file a amended tax return More information on nonresident aliens can be found in Publication 519, U. How do i file a amended tax return S. How do i file a amended tax return Tax Guide for Aliens. How do i file a amended tax return What Expenses Qualify The American opportunity credit is based on adjusted qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How do i file a amended tax return Generally, the credit is allowed for adjusted qualified education expenses paid in 2013 for an academic period beginning in 2013 or beginning in the first three months of 2014. How do i file a amended tax return For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning January 2014, you can use that $1,500 in figuring your 2013 credit. How do i file a amended tax return Academic period. How do i file a amended 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. How do i file a amended 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. How do i file a amended tax return Paid with borrowed funds. How do i file a amended tax return   You can claim an American opportunity credit for qualified education expenses paid with the proceeds of a loan. How do i file a amended tax return Use the expenses to figure the American opportunity credit for the year in which the expenses are paid, not the year in which the loan is repaid. How do i file a amended tax return Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. How do i file a amended tax return Student withdraws from class(es). How do i file a amended tax return   You can claim an American opportunity credit for qualified education expenses not refunded when a student withdraws. How do i file a amended tax return Qualified Education Expenses For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How do i file a amended tax return Eligible educational institution. How do i file a amended 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. How do i file a amended tax return S. How do i file a amended tax return Department of Education. How do i file a amended tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do i file a amended tax return The educational institution should be able to tell you if it is an eligible educational institution. How do i file a amended tax return   Certain educational institutions located outside the United States also participate in the U. How do i file a amended tax return S. How do i file a amended tax return Department of Education's Federal Student Aid (FSA) programs. How do i file a amended tax return Related expenses. How do i file a amended tax return   Student-activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance. How do i file a amended tax return   However, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution. How do i file a amended tax return Prepaid expenses. How do i file a amended 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. How do i file a amended tax return See Academic period, earlier. How do i file a amended tax return 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). How do i file a amended 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). How do i file a amended tax return   In the following examples, assume that each student is an eligible student at an eligible educational institution. How do i file a amended tax return Example 1. How do i file a amended tax return Jefferson is a sophomore in University V's degree program in dentistry. How do i file a amended 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. How do i file a amended tax return Because the equipment rental is needed for his course of study, Jefferson's equipment rental fee is a qualified expense. How do i file a amended tax return Example 2. How do i file a amended tax return Grace and William, 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. How do i file a amended 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. How do i file a amended tax return William bought his books from a friend; Grace bought hers at College W's bookstore. How do i file a amended tax return Both are qualified education expenses for the American opportunity credit. How do i file a amended tax return Example 3. How do i file a amended tax return When Kelly enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. How do i file a amended 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. How do i file a amended tax return No portion of the fee covers personal expenses. How do i file a amended tax return Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense. How do i file a amended tax return No Double Benefit Allowed You cannot do any of the following. How do i file a amended tax return Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an American opportunity credit based on those same expenses. How do i file a amended tax return Claim an American opportunity credit in the same year that you are claiming a tuition and fees deduction for the same student. How do i file a amended tax return Claim an American opportunity credit for any student and use any of that student's expenses in figuring your lifetime learning credit. How do i file a amended tax return Figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP) using the same expenses you used to figure the American opportunity credit. How do i file a amended tax return See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. How do i file a amended tax return Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. How do i file a amended tax return See Adjustments to Qualified Education Expenses, next. How do i file a amended 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. How do i file a amended tax return The result is the amount of adjusted qualified education expenses for each student. How do i file a amended tax return Tax-free educational assistance. How do i file a amended 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. How do i file a amended tax return See Academic period, earlier. How do i file a amended tax return   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. How do i file a amended 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). How do i file a amended 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. How do i file a amended 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. How do i file a amended tax return   Tax-free educational assistance includes: The tax-free parts 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). How do i file a amended tax return 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. How do i file a amended tax return Generally, any scholarship or fellowship is treated as tax free. How do i file a amended 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. How do i file a amended 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. How do i file a amended 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. How do i file a amended 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. How do i file a amended tax return For examples, see Coordination with Pell grants and other scholarships, later. How do i file a amended tax return Refunds. How do i file a amended 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. How do i file a amended tax return Some tax-free educational assistance received after 2013 may be treated as a refund. How do i file a amended tax return See Tax-free educational assistance, earlier. How do i file a amended tax return Refunds received in 2013. How do i file a amended 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. How do i file a amended tax return Refunds received after 2013 but before your income tax return is filed. How do i file a amended 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. How do i file a amended tax return Refunds received after 2013 and after your income tax return is filed. How do i file a amended 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. How do i file a amended tax return See Credit recapture, next. How do i file a amended tax return Credit recapture. How do i file a amended 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. How do i file a amended tax return 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. How do i file a amended 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 claimed the refigured credit(s). How do i file a amended tax return Include that amount as an additional tax for the year the refund or tax-free assistance was received. How do i file a amended tax return Example. How do i file a amended tax return   You paid $7,000 tuition and fees in August 2013, and your child began college in September 2013. How do i file a amended tax return You filed your 2013 tax return on February 17, 2014, and claimed an American opportunity credit of $2,500. How do i file a amended tax return After you filed your return, you received a refund of $4,000. How do i file a amended tax return You must refigure your 2013 American opportunity credit using $3,000 of qualified education expenses instead of $7,000. How do i file a amended tax return The refigured credit is $2,250. How do i file a amended tax return The increase to your tax liability is also $250. How do i file a amended tax return Include the difference of $250 as additional tax on your 2014 tax return. How do i file a amended tax return See the instructions for your 2014 income tax return to determine where to include this tax. How do i file a amended tax return If you 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. How do i file a amended tax return Amounts that do not reduce qualified education expenses. How do i file a amended 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. How do i file a amended 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. How do i file a amended 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 Reductions. How do i file a amended tax return The use of the money is not restricted. How do i file a amended tax return Example 1. How do i file a amended tax return Joan paid $3,000 for tuition and $5,000 for room and board at University X. How do i file a amended 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. How do i file a amended tax return To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. How do i file a amended tax return The terms of the scholarship state that it can be used to pay any of Joan's college expenses. How do i file a amended tax return University X applies the $2,000 scholarship against Joan's $8,000 total bill, and Joan pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. How do i file a amended tax return Joan does not report any portion of the scholarship as income on her tax return. How do i file a amended tax return In figuring the amount of either education credit (American opportunity or lifetime learning), Joan must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. How do i file a amended 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. How do i file a amended tax return Joan is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship). How do i file a amended tax return Example 2. How do i file a amended tax return The facts are the same as in Example 1, except that Joan reports her entire scholarship as income on her tax return. How do i file a amended tax return Because Joan reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. How do i file a amended tax return Joan is treated as having paid $3,000 in qualified education expenses. How do i file a amended tax return Coordination with Pell grants and other scholarships. How do i file a amended tax return   In some cases, you may be able to reduce your tax liability by including scholarships in income. How do i file a amended tax return If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. How do i file a amended tax return The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. How do i file a amended tax return Example 1—No scholarship. How do i file a amended tax return Bill Pass, age 28 and unmarried, enrolled full-time in 2013 as a first-year student at a local college to earn a degree in law enforcement. How do i file a amended tax return This was his first year of postsecondary education. How do i file a amended tax return During 2013, he paid $5,600 for his qualified education expenses and $4,400 for his room and board for the fall 2013 semester. How do i file a amended tax return He and the college meet all the requirements for the American opportunity credit. How do i file a amended tax return Bill's AGI and his MAGI, for purposes of figuring his credit, are $30,000. How do i file a amended tax return Bill takes the standard deduction of $5,950 and personal exemption of $3,800, reducing his AGI to taxable income of $20,250. How do i file a amended tax return His income tax liability, before credits, is $2,599 and Bill claims no credits other than the American opportunity credit. How do i file a amended tax return He figures his American opportunity credit based on qualified education expenses of $4,000, which results in a credit of $2,500 and tax after credits of $99. How do i file a amended tax return Example 2—Scholarship excluded from income. How do i file a amended tax return The facts are the same as in Example 1—No scholarship, except that Bill was awarded a $5,600 scholarship. How do i file a amended tax return Under the terms of his scholarship, it may be used to pay any educational expenses, including room and board. How do i file a amended tax return If Bill excludes the scholarship from income, he will be deemed (for purposes of computing his education credit) to have used the scholarship to pay for tuition, required fees, and course materials. How do i file a amended tax return His adjusted qualified education expenses will be zero and he will not have an education credit. How do i file a amended tax return Therefore, Bill's tax after credits would be $2,599. How do i file a amended tax return Example 3—Scholarship partially included in income. How do i file a amended tax return The facts are the same as in Example 2—Scholarship excluded from income. How do i file a amended tax return If, unlike Example 2, Bill includes $4,000 of the scholarship in income, he will be deemed to have used that amount to pay for room and board. How do i file a amended tax return The remaining $1,600 of the $5,600 scholarship will reduce his qualified education expenses and his adjusted qualified education expenses will be $4,000. How do i file a amended tax return Bill's AGI will increase to $34,000, his taxable income will increase to $24,250, and his tax before credits will increase to $3,199. How do i file a amended tax return Based on his adjusted qualified education expenses of $4,000, Bill would be able to claim an American opportunity tax credit of $2,500 and his tax after credits would be $699. How do i file a amended 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. How do i file a amended tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How do i file a amended tax return Sports, games, hobbies, and noncredit courses. How do i file a amended 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. How do i file a amended tax return However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How do i file a amended tax return Comprehensive or bundled fees. How do i file a amended tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. How do i file a amended 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 earlier, contact the institution. How do i file a amended 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, Tuition Statement. How do i file a amended tax return See Figuring the Credit , later, for more information about Form 1098-T. How do i file a amended tax return Who Is an Eligible Student To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. How do i file a amended tax return This is a student who meets all of the following requirements. How do i file a amended tax return The student did not have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. How do i file a amended tax return This includes any tax year(s) in which you claimed the Hope Scholarship Credit for the same student. How do i file a amended tax return The student had not completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2013. How do i file a amended tax return For at least one academic period beginning in 2013, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. How do i file a amended tax return The student has not been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2013. How do i file a amended tax return These requirements are also shown in Figure 2-2, Who is an Eligible Student for the American Opportunity Credit , later. How do i file a amended tax return Completion of first 4 years. How do i file a amended tax return   A student has completed the first 4 years of postsecondary education if the institution at which the student is enrolled awards the student 4 years of academic credit at that institution for coursework completed by the student before 2013. How do i file a amended tax return This student generally would not be an eligible student for purposes of the American opportunity credit. How do i file a amended tax return Exception. How do i file a amended tax return   Any academic credit awarded solely on the basis of the student's performance on proficiency examinations is disregarded in determining whether the student has completed 4 years of postsecondary education. How do i file a amended tax return Enrolled at least half-time. How do i file a amended tax return   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. How do i file a amended tax return   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How do i file a amended tax return However, the standard may not be lower than any of those established by the U. How do i file a amended tax return S. How do i file a amended tax return Department of Education under the Higher Education Act of 1965. How do i file a amended tax return Please click here for the text description of the image. How do i file a amended tax return Figure 2-2 Example 1. How do i file a amended tax return Mack graduated from high school in June 2012. How do i file a amended tax return In September, he enrolled in an undergraduate degree program at College U, and attended full-time for both the 2012 fall and 2013 spring semesters. How do i file a amended tax return For the 2013 fall semester, Mack was enrolled less than half-time. How do i file a amended tax return Because Mack was enrolled in an undergraduate degree program on at least a half-time basis for at least one academic period that began during 2012 and at least one academic period that began during 2013, he is an eligible student for tax years 2012 and 2013 (including the 2013 fall semester when he enrolled at College U on less than a half-time basis). How do i file a amended tax return Example 2. How do i file a amended tax return After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2013 spring semester. How do i file a amended tax return College V classified Shelly as a second-semester senior (fourth year) for the 2013 spring semester and as a first-semester graduate student (fifth year) for the 2013 fall semester. How do i file a amended tax return Because College V did not classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2013, Shelly is an eligible student for tax year 2013. How do i file a amended tax return Therefore, the qualified education expenses paid for the 2013 spring semester and the 2013 fall semester are taken into account in calculating the American opportunity credit for 2013. How do i file a amended tax return Example 3. How do i file a amended tax return During the 2012 fall semester, Larry was a high school student who took classes on a half-time basis at College X. How do i file a amended tax return Larry was not enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. How do i file a amended tax return Because Larry was not enrolled in a degree program at College X during 2012, Larry was not an eligible student for tax year 2012. How do i file a amended tax return Example 4. How do i file a amended tax return The facts are the same as in Example 3. How do i file a amended tax return During the 2013 spring semester, Larry again attended College X but not as part of a degree program. How do i file a amended tax return Larry graduated from high school in June 2013. How do i file a amended tax return For the 2013 fall semester, Larry enrolled as a full-time student in College X as part of a degree program, and College X awarded Larry credit for his prior coursework at College X. How do i file a amended tax return Because Larry was enrolled in a degree program at College X for the 2013 fall term on at least a half-time basis, Larry is an eligible student for all of tax year 2013. How do i file a amended tax return Therefore, the qualified education expenses paid for classes taken at College X during both the 2013 spring semester (during which Larry was not enrolled in a degree program) and the 2013 fall semester are taken into account in computing any American opportunity credit. How do i file a amended tax return Example 5. How do i file a amended tax return Dee graduated from high school in June 2012. How do i file a amended tax return In January 2013, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. How do i file a amended tax return Dee completed the program in December 2013, and was awarded a certificate. How do i file a amended tax return In January 2014, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. How do i file a amended tax return Dee is an eligible student for both tax years 2013 and 2014 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years. How do i file a amended tax return Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year. How do i file a amended tax return For you to claim an American opportunity credit for your dependent's expenses, you must also claim an exemption for your dependent. How do i file a amended tax return You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. How do i file a amended tax return IF you. How do i file a amended tax return . How do i file a amended tax return . How do i file a amended tax return THEN only. How do i file a amended tax return . How do i file a amended tax return . How do i file a amended tax return claim an exemption on  your tax return for a  dependent who is an  eligible student you can claim the American opportunity credit based on that dependent's expenses. How do i file a amended tax return The dependent cannot claim the credit. How do i file a amended tax return do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the American opportunity credit. How do i file a amended tax return You cannot claim the credit based on this dependent's expenses. How do i file a amended tax return Expenses paid by dependent. How do i file a amended tax return   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. How do i file a amended tax return Include these expenses when figuring the amount of your American opportunity credit. How do i file a amended tax return    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. How do i file a amended tax return Expenses paid by you. How do i file a amended 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 the amount of the American opportunity credit. How do i file a amended tax return If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the American opportunity credit. How do i file a amended tax return Expenses paid by others. How do i file a amended 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. How do i file a amended tax return In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. How do i file a amended tax return If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. How do i file a amended tax return Example. How do i file a amended tax return In 2013, Ms. How do i file a amended tax return Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. How do i file a amended tax return For purposes of claiming an American opportunity credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. How do i file a amended tax return Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim an American opportunity credit. How do i file a amended tax return If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim an American opportunity credit. How do i file a amended tax return If anyone else claims an exemption for Todd, Todd cannot claim an American opportunity credit. How do i file a amended tax return Tuition reduction. How do i file a amended 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. How do i file a amended 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. How do i file a amended tax return For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How do i file a amended tax return Figuring the Credit The amount of the American opportunity credit (per eligible student) is the sum of: 100% of the first $2,000 of qualified education expenses you paid for the eligible student, and 25% of the next $2,000 of qualified education expenses you paid for that student. How do i file a amended tax return The maximum amount of American opportunity credit you can claim in 2013 is $2,500 multiplied by the number of eligible students. How do i file a amended tax return You can claim the full $2,500 for each eligible student for whom you paid at least $4,000 of adjusted qualified education expenses. How do i file a amended tax return However, the credit may be reduced based on your MAGI. How do i file a amended tax return See Effect of the Amount of Your Income on the Amount of Your Credit , later. How do i file a amended tax return Example. How do i file a amended tax return Jack and Kay Ford are married and file a joint tax return. How do i file a amended tax return For 2013, they claim an exemption for their dependent daughter on their tax return. How do i file a amended tax return Their MAGI is $70,000. How do i file a amended tax return Their daughter is in her junior (third) year of studies at the local university. How do i file a amended tax return Jack and Kay paid qualified education expenses of $4,300 in 2013. How do i file a amended tax return Jack and Kay, their daughter, and the local university meet all of the requirements for the American opportunity credit. How do i file a amended tax return Jack and Kay can claim a $2,500 American opportunity credit in 2013. How do i file a amended tax return This is 100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000. How do i file a amended tax return Form 1098-T. How do i file a amended tax return   To help you figure your American opportunity credit, the student should receive Form 1098-T, Tuition Statement. How do i file a amended 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. How do i file a amended tax return An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. How do i file a amended tax return However, the amounts in boxes 1 and 2 of Form 1098-T might be different than what you paid. How do i file a amended tax return When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. How do i file a amended 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. How do i file a amended tax return    The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. How do i file a amended tax return Effect of the Amount of Your Income on the Amount of Your Credit The amount of your American opportunity credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). How do i file a amended tax return You cannot claim an American opportunity credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). How do i file a amended tax return Modified adjusted gross income (MAGI). How do i file a amended tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. How do i file a amended tax return MAGI when using Form 1040A. How do i file a amended tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. How do i file a amended tax return MAGI when using Form 1040. How do i file a amended tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form, 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 do i file a amended tax return You can use Worksheet 2-1, next, to figure your MAGI. How do i file a amended tax return    Worksheet 2-1. How do i file a amended tax return MAGI for the American Opportunity Credit 1. How do i file a amended tax return Enter your adjusted gross income  (Form 1040, line 38)   1. How do i file a amended tax return   2. How do i file a amended tax return Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. How do i file a amended tax return       3. How do i file a amended tax return Enter your foreign housing deduction (Form 2555, line 50)   3. How do i file a amended tax return       4. How do i file a amended tax return Enter the amount of income from Puerto Rico you are excluding   4. How do i file a amended tax return       5. How do i file a amended tax return Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. How do i file a amended tax return       6. How do i file a amended tax return Add the amounts on lines 2, 3, 4, and 5   6. How do i file a amended tax return   7. How do i file a amended tax return Add the amounts on lines 1 and 6. How do i file a amended tax return  This is your modified adjusted  gross income. How do i file a amended tax return Enter here and  on Form 8863, line 3   7. How do i file a amended tax return   Phaseout. How do i file a amended tax return   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 2-7, of Form 8863, Part I. How do i file a amended tax return The same method is shown in the following example. How do i file a amended tax return Example. How do i file a amended tax return You are filing a joint return and your MAGI is $165,000. How do i file a amended tax return In 2013, you paid $5,000 of qualified education expenses. How do i file a amended tax return You figure a tentative American opportunity credit of $2,500 (100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000 of qualified education expenses). How do i file a amended tax return Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($2,500) by a fraction. How do i file a amended tax return The numerator of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. How do i file a amended tax return The denominator is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). How do i file a amended tax return The result is the amount of your phased out (reduced) American opportunity credit ($1,875). How do i file a amended tax return      $2,500 × $180,000 − $165,000  $20,000 = $1,875   Refundable Part of Credit Forty percent of the American opportunity credit is refundable for most taxpayers. How do i file a amended tax return However, if you were under age 24 at the end of 2013 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. How do i file a amended tax return Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only. How do i file a amended tax return You do not qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you. How do i file a amended tax return You were: Under age 18 at the end of 2013, or Age 18 at the end of 2013 and your earned income (defined below) was less than one-half of your support (defined below), or Over age 18 and under age 24 at the end of 2013 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below). How do i file a amended tax return At least one of your parents was alive at the end of 2013. How do i file a amended tax return You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2013. How do i file a amended tax return Earned income. How do i file a amended tax return   Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. How do i file a amended tax return Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. How do i file a amended tax return Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. How do i file a amended tax return   If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). How do i file a amended tax return However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. How do i file a amended tax return Support. How do i file a amended tax return   Your support includes food, shelter, clothing, medical and dental care, education, and the like. How do i file a amended tax return Generally, the amount of the item of support will be the amount of expenses incurred by the one furnishing such item. How do i file a amended tax return If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. How do i file a amended tax return However, a scholarship received by you is not considered support if you are a full-time student. How do i file a amended tax return See Publication 501 for details. How do i file a amended tax return Full-time student. How do i file a amended tax return   You are a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. How do i file a amended tax return Claiming the Credit You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. How do i file a amended tax return Enter the nonrefundable part of the credit on Form 1040, line 49, or on Form 1040A, line 31. How do i file a amended tax return Enter the refundable part of the credit on Form 1040, line 66, or on Form 1040A, line 40. How do i file a amended tax return A filled-in Form 8863 is shown at the end of this publication. How do i file a amended tax return Note. How do i file a amended tax return In Appendix A. How do i file a amended tax return at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. How do i file a amended tax return Prev  Up  Next   Home   More Online Publications
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The How Do I File A Amended Tax Return

How do i file a amended tax return 19. How do i file a amended tax return   Ajustes Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Introduction Este capítulo trata de ajustes relacionados con la educación que puede deducir al calcular el ingreso bruto ajustado. How do i file a amended tax return Este capítulo incluye información sobre la deducción por intereses sobre préstamos de estudios, la deducción de matrículas y cuotas escolares y la deducción por gastos del educador. How do i file a amended tax return Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Deducción por Intereses sobre Préstamos de Estudios Por lo general, los intereses personales que pague, salvo ciertos intereses hipotecarios, no son deducibles en la declaración de impuestos. How do i file a amended tax return No obstante, si su ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés) es menos de $75,000 ($155,000 si presenta una declaración conjunta), se permite una deducción especial por los intereses pagados sobre préstamos de estudios (también conocidos como préstamos educativos) utilizados para enseñanza superior. How do i file a amended tax return Para la mayoría de los contribuyentes, el MAGI es el ingreso bruto ajustado en la declaración de impuestos federales sobre el ingreso antes de restar deducción alguna por intereses sobre préstamos de estudios. How do i file a amended tax return Esta deducción puede reducir la cantidad de su ingreso sujeto a impuestos hasta un máximo de $2,500 en el año 2013. How do i file a amended tax return La Tabla 19-1 resume características de la deducción por intereses sobre préstamos de estudios. How do i file a amended tax return Tabla 19-1. How do i file a amended tax return Resumen de la Deducción por Intereses sobre Préstamos de Estudios No se base únicamente en esta tabla. How do i file a amended tax return Consulte el texto para más detalles. How do i file a amended tax return Característica Descripción Beneficio máximo Puede reducir su ingreso tributable hasta un máximo de $2,500. How do i file a amended tax return Requisitos para obtener un préstamo Su préstamo de estudios: •  tiene que haber sido obtenido sólo para pagar gastos de estudios calificados y   • no puede ser de un pariente ni puede haberse hecho conforme a un plan calificado provisto por su empleador. How do i file a amended tax return Requisitos para estudiantes El estudiante tiene que: • ser usted, su cónyuge o su dependiente y   • estar matriculado por lo menos a tiempo parcial en un programa que lleve a obtener un título, certificación o cualquier otra credencial educacional en una institución educativa que reúne los requisitos. How do i file a amended tax return Plazo de la deducción Puede deducir intereses pagados durante el período que quede del préstamo de estudios. How do i file a amended tax return Eliminación gradual por fases La cantidad a deducir depende del nivel de ingresos. How do i file a amended tax return Definición de los Intereses sobre Préstamos de Estudios Los “intereses sobre préstamos de estudios” son intereses que usted pagó durante el año sobre un préstamo de estudios calificado. How do i file a amended tax return Incluyen tanto pagos de intereses obligatorios como pagos de intereses voluntarios. How do i file a amended tax return Préstamo de estudios calificado Éste es un préstamo que se obtuvo únicamente para pagar gastos de estudios calificados (definidos más adelante) que fueran: Para usted, su cónyuge o una persona que fue dependiente de usted (según se define en el capítulo 3) cuando obtuvo el préstamo; Pagados o incurridos dentro de un plazo razonable antes o después de que obtuviera el préstamo y Para estudios provistos durante un período académico cuando un estudiante reúne los requisitos. How do i file a amended tax return Los préstamos de las siguientes fuentes no son préstamos de estudios calificados: Un pariente. How do i file a amended tax return Un plan calificado proporcionado por un empleador. How do i file a amended tax return Excepciones. How do i file a amended tax return   Para propósitos de la deducción de intereses sobre un préstamo de estudios, las siguientes excepciones corresponden a las reglas generales para dependientes: Una persona puede ser su dependiente aunque usted mismo sea el dependiente de otro contribuyente. How do i file a amended tax return Una persona puede ser su dependiente aunque dicha persona presente una declaración conjunta con un cónyuge. How do i file a amended tax return Una persona puede ser su dependiente aunque dicha persona tuviera un ingreso bruto ese año que fuera igual o superior a la cantidad de exención para el año ($3,900 para el año 2013). How do i file a amended tax return Plazo razonable. How do i file a amended tax return   Los gastos de estudios calificados se consideran pagados u ocasionados dentro de un plazo razonable, antes o después de obtener el préstamo, si se pagan con fondos de préstamos de estudios que son parte de un programa federal de préstamos de estudios postsecundarios. How do i file a amended tax return   Aun si no se pagan con fondos de dicho tipo de préstamo, los gastos se consideran pagados u ocasionados dentro de un plazo razonable si se reúnen los dos siguientes requisitos: Los gastos se relacionan con un período académico específico. How do i file a amended tax return Los fondos del préstamo se desembolsan dentro de un período que comience 90 días antes del período académico y termine 90 días después del fin de dicho período. How do i file a amended tax return   Si ninguna de las situaciones indicadas anteriormente le corresponde, el plazo razonable se determina basándose en todos los hechos y circunstancias pertinentes. How do i file a amended tax return Período académico. How do i file a amended tax return   Un período académico incluye un semestre, trimestre, un cuatrimestre del año escolar u otro período de estudios (tal como un curso escolar de verano) según lo determine de manera razonable una institución de enseñanza superior. How do i file a amended tax return En el caso de una institución de enseñanza superior que no tenga períodos académicos, sino horas de crédito u horas de reloj, cada período de pago se puede considerar un período académico. How do i file a amended tax return Estudiante que reúne los requisitos. How do i file a amended tax return   Es un estudiante que estaba matriculado por lo menos a medio tiempo en un programa para obtener una licenciatura, un certificado u otro título educativo reconocido. How do i file a amended tax return Matriculado por lo menos a medio tiempo. How do i file a amended tax return   Un estudiante se considera que estaba matriculado por lo menos a medio tiempo si estaba tomando al menos la mitad de los cursos normales a tiempo completo de su programa de estudios. How do i file a amended tax return   Cada institución de enseñanza superior que reúna los requisitos establece lo que se considera la mitad de la carga académica habitual para ser estudiante a tiempo completo. How do i file a amended tax return No obstante, este estándar establecido no puede ser inferior a cualquiera que haya establecido el Departamento de Educación de los Estados Unidos conforme a la Higher Education Act (Ley de Enseñanza Superior) de 1965. How do i file a amended tax return Pariente. How do i file a amended tax return   No puede deducir intereses sobre un préstamo que obtenga de un pariente. How do i file a amended tax return Los parientes incluyen: Su cónyuge; Sus hermanos y hermanas; Sus medios hermanos y medias hermanas; Sus antecesores (padres, abuelos, etc. How do i file a amended tax return ); Sus descendientes en línea directa (hijos, nietos, etc. How do i file a amended tax return ) y Ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. How do i file a amended tax return Plan calificado proporcionado por un empleador. How do i file a amended tax return   No puede deducir intereses sobre un préstamo conforme a un plan calificado proporcionado por un empleador o bajo un contrato comprado conforme a tal plan. How do i file a amended tax return Gastos de Estudios Calificados Para propósitos de la deducción por intereses sobre préstamos de estudios, estos gastos son el total del costo de asistir a una institución de enseñanza superior que reúna los requisitos, incluyendo instituciones para estudios de posgrado. How do i file a amended tax return Incluyen cantidades pagadas por los siguientes conceptos: Matrícula y cuotas escolares. How do i file a amended tax return Alojamiento y comida. How do i file a amended tax return Libros, materiales y equipo. How do i file a amended tax return Otros gastos necesarios (tales como los de transporte). How do i file a amended tax return Los gastos de alojamiento y comida reúnen los requisitos sólo en la medida en que no sobrepasen las siguientes cantidades: La asignación para alojamiento y comida, según lo determine la institución de enseñanza superior correspondiente, que se incluyó en los gastos de asistencia a dicha institución (para propósitos de ayuda financiera federal) durante un período académico específico y alojamiento del estudiante, o Si es mayor, la cantidad exacta cobrada si el estudiante vive en alojamiento que sea propiedad de la institución de enseñanza superior que reúna los requisitos o sea operado por la misma. How do i file a amended tax return Institución de enseñanza superior que reúne los requisitos. How do i file a amended tax return   Una institución de enseñanza superior que reúne los requisitos es todo colegio universitario, universidad, escuelas de enseñanza técnica u otra institución de enseñanza superior todas con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. How do i file a amended tax return Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. How do i file a amended tax return   Determinadas instituciones de enseñanza superior ubicadas fuera de los Estados Unidos participan también en los programas de asistencia financiera al estudiante (Federal Student Aid (FSA, por sus siglas en inglés)) del Departamento de Educación de los Estados Unidos. How do i file a amended tax return   Para propósitos de la deducción por intereses sobre préstamos de estudios, una institución de enseñanza superior que reúne los requisitos incluye también una institución que administre un programa de estudiantes practicantes o de residencia para recibir un título universitario o un certificado de una institución de enseñanza superior, un hospital o un centro de atención médica que ofrezca capacitación de posgrado. How do i file a amended tax return   Una institución de enseñanza superior tiene que reunir los criterios establecidos en el párrafo anterior solamente durante el (los) período(s) académico(s) para el (los) cual(es) se incurrió el préstamo de estudios. How do i file a amended tax return La posibilidad de deducir los intereses sobre el préstamo no se ve afectada si la institución deja de reunir los requisitos más tarde. How do i file a amended tax return    La institución de enseñanza superior debe poder indicarle si la misma reúne los requisitos. How do i file a amended tax return Ajustes tributarios a gastos de estudios calificados. How do i file a amended tax return   Tiene que reducir sus gastos de estudios calificados por ciertos artículos exentos de impuestos (tales como la parte exenta de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional)). How do i file a amended tax return Vea el capítulo 4 de la Publicación 970, en inglés, para más detalles. How do i file a amended tax return Incluya estas Partidas como Intereses Además de los intereses simples sobre el préstamo, ciertos costos originarios del préstamo, intereses capitalizados, intereses sobre líneas de crédito rotativas e intereses sobre préstamos de estudios refinanciados pueden ser intereses sobre préstamos de estudios si se reúnen todos los demás requisitos. How do i file a amended tax return Costo originario del préstamo. How do i file a amended tax return   Normalmente, esto es un cargo que el prestamista cobra solamente una vez, al hacer un préstamo. How do i file a amended tax return Para ser deducible como intereses, dicho cargo tiene que ser por el uso de dinero en vez de bienes o servicios (como cargos por compromisos o costos de tramitación) proporcionados por el prestamista. How do i file a amended tax return Un costo originario del préstamo tratado como intereses se acumula a lo largo del plazo del préstamo. How do i file a amended tax return Intereses capitalizados. How do i file a amended tax return    Son intereses por pagar sobre un préstamo de estudios que el prestamista añade al saldo pendiente del capital del préstamo. How do i file a amended tax return Intereses sobre líneas de crédito rotativas. How do i file a amended tax return   Estos intereses, los cuales incluyen interés sobre deudas de tarjetas de crédito, es interés sobre préstamos de estudios si el prestatario usa la línea de crédito (tarjeta de crédito) sólo para pagar gastos de estudios calificados. How do i file a amended tax return Vea Gastos de Estudios Calificados , anteriormente. How do i file a amended tax return Intereses sobre préstamos de estudios refinanciados. How do i file a amended tax return   Incluyen intereses sobre lo siguiente: Préstamos consolidados —préstamos que se usan para refinanciar más de un préstamo de estudios del mismo prestatario y Préstamos conjuntos —dos o más préstamos del mismo prestatario que son tratados como un solo préstamo tanto por el prestamista como por el prestatario. How do i file a amended tax return Si refinancia un préstamo de estudios calificado por más del préstamo original y usa la cantidad adicional para algún propósito que no sea gastos de estudios calificados, no puede deducir los intereses pagados sobre el préstamo refinanciado. How do i file a amended tax return Pagos de intereses voluntarios. How do i file a amended tax return   Son pagos hechos sobre un préstamo de estudios calificado durante un período en el que los pagos de intereses no son obligatorios, por ejemplo, si al prestatario se le ha concedido un aplazamiento o si todavía no han empezado los reintegros del préstamo. How do i file a amended tax return No Incluya estas Partidas como Intereses No puede reclamar una deducción de intereses sobre préstamos de estudios por: Intereses que pagó sobre un préstamo si, según las condiciones del mismo, usted no está obligado legalmente a hacer pagos de intereses. How do i file a amended tax return Costos originarios del préstamo pagados por propiedad o servicios proporcionados por el prestamista, tales como cargos por compromiso o costos de tramitación. How do i file a amended tax return Intereses que pagó sobre un préstamo en la medida en que los pagos hayan sido hechos a través de su participación en el National Health Service Corps Loan Repayment Program (Programa para Reintegros de Préstamos del Cuerpo Nacional de Servicios de Salud), conocido también como el “ NHSC Loan Repayment Program ” (Programa para Reintegros de Préstamos del NHSC) o a través de otros programas de asistencia para el reintegro de préstamos. How do i file a amended tax return Para más información, vea Student Loan Repayment Assistance (Asistencia para el reintegro de préstamos de estudios) en el capítulo 5 de la Publicación 970, en inglés. How do i file a amended tax return ¿Puede Reclamar la Deducción? Normalmente, puede reclamar la deducción si se cumplen todos los requisitos siguientes: Su estado civil para efectos de la declaración es cualquier estado civil excepto casado que presenta su declaración por separado. How do i file a amended tax return Nadie más reclama una exención por usted en su declaración de impuestos. How do i file a amended tax return Está obligado por ley a pagar intereses sobre un préstamo de estudios calificado. How do i file a amended tax return Usted pagó intereses sobre un préstamo de estudios calificado. How do i file a amended tax return Intereses pagados por otros. How do i file a amended tax return   Si usted es la persona legalmente obligada a pagar intereses y otra persona los paga por usted, a usted se le trata como si hubiese recibido el pago de la otra persona y, a su vez, hubiese pagado los intereses. How do i file a amended tax return Vea el capítulo 4 de la Publicación 970, en inglés, para más información. How do i file a amended tax return No se Permite Beneficio Doble No puede deducir como intereses sobre un préstamo de estudios una cantidad que sea deducible conforme a alguna otra disposición de la ley tributaria (por ejemplo, intereses hipotecarios). How do i file a amended tax return ¿Cuánto Puede Deducir? Su deducción por intereses sobre préstamos de estudios para el año 2013 es normalmente la cantidad que sea menor entre: $2,500 o Los intereses que usted pagó en el año 2013. How do i file a amended tax return Sin embargo, la cantidad determinada anteriormente se reduce paulatinamente si su MAGI está entre $60,000 y $75,000 ($125,000 y $155,000 si presenta una declaración conjunta). How do i file a amended tax return No puede tomar una deducción por intereses sobre préstamos de estudios si su MAGI es $75,000 o más ($155,000 o más si presenta una declaración conjunta). How do i file a amended tax return Para más detalles sobre cómo calcular su MAGI, vea el capítulo 4 de la Publicación 970, en inglés. How do i file a amended tax return ¿Cómo Calcular la Deducción? Para calcular la deducción, se suele usar la Student Loan Interest Deduction Worksheet (Hoja de trabajo de la deducción de intereses sobre préstamos de estudios), de las instrucciones del Formulario 1040 o del Formulario 1040A. How do i file a amended tax return No obstante, si presenta el Formulario 2555, 2555-EZ o 4563, o si excluye ingresos de fuentes dentro de Puerto Rico, tiene que llenar la Hoja de Trabajo 4-1 del capítulo 4 de la Publicación 970, en inglés. How do i file a amended tax return Para ayudarle a calcular la deducción por intereses sobre préstamos de estudios, debe recibir el Formulario 1098-E, Student Loan Interest Statement (Declaración de intereses sobre préstamos de estudios), en inglés. How do i file a amended tax return Generalmente, una institución (como un banco o una agencia gubernamental) que recibió pagos de intereses de $600 o más durante el año 2013 sobre uno o más préstamos de estudios calificados tiene que enviarle el Formulario 1098-E (o documento sustitutivo aceptable) a cada prestatario a más tardar el 31 de enero del año 2014. How do i file a amended tax return Para los préstamos de estudios calificados que se obtuvieron antes del 1 de septiembre de 2004, la institución está obligada a anotar en el Formulario 1098-E solamente los pagos de intereses establecidos. How do i file a amended tax return Puede ser que otros pagos de intereses, tales como ciertos costos originarios del préstamo e intereses capitalizados, no aparezcan en el formulario que usted reciba. How do i file a amended tax return No obstante, si paga intereses calificados que no se incluyen en el Formulario 1098-E, también puede deducir esas cantidades. How do i file a amended tax return Para información sobre cómo dividir pagos de intereses y pagos de capital, vea el capítulo 4 de la Publicación 970, en inglés. How do i file a amended tax return Para reclamar la deducción, anote la cantidad permisible en la línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A. How do i file a amended tax return Deducción por Matrícula y Cuotas Escolares Quizás pueda deducir los gastos de estudios calificados que haya pagado durante el año para usted, su cónyuge o dependiente(s). How do i file a amended tax return No puede reclamar esta deducción si su estado civil para efectos de la declaración es casado que presenta la declaración por separado o si otra persona puede reclamar una exención por usted como dependiente en la declaración de impuestos de él o ella. How do i file a amended tax return Los gastos calificados tienen que ser por educación superior, tal como se explica más adelante en Gastos que Califican . How do i file a amended tax return La deducción por matrícula y cuotas escolares puede reducir la cantidad de sus ingresos sujetos a impuesto por hasta $4,000. How do i file a amended tax return La Tabla 19-2 resume las características de la deducción por matrícula y cuotas escolares. How do i file a amended tax return Quizás pueda tomar un crédito por sus gastos de estudios en lugar de una deducción. How do i file a amended tax return Puede escoger la opción que le proporcione una cantidad de impuesto menor. How do i file a amended tax return Vea el capítulo 35, Créditos Tributarios por Estudios , para saber detalles sobre los créditos. How do i file a amended tax return ¿Puede Reclamar la Deducción? Las siguientes reglas le pueden ayudar a determinar si puede reclamar la deducción por matrícula y cuotas escolares. How do i file a amended tax return Quién Puede Reclamar la Deducción La deducción por matrícula y gastos de estudios normalmente se puede reclamar si usted cumple los tres siguientes requisitos: Pagó gastos de educación superior calificados en 2013 para los períodos académicos que comienzan en 2013 y los que comienzan en los primeros tres meses de 2014. How do i file a amended tax return Pagó los gastos de estudios de un estudiante que reúne los requisitos. How do i file a amended tax return El estudiante que cumple los requisitos es usted mismo, su cónyuge o dependiente por el cual reclama una exención (que se define en el capítulo 3) en su declaración de impuestos. How do i file a amended tax return Los gastos de estudios calificados se definen bajo Gastos que Califican . How do i file a amended tax return La definición de “estudiantes que reúnen los requisitos” se puede ver más adelante bajo Estudiante que Reúne los Requisitos . How do i file a amended tax return Quién No Puede Reclamar la Deducción No puede reclamar la deducción por matrícula y cuotas escolares si le corresponde cualquiera de las siguientes situaciones: Su estado civil para efectos de la declaración de impuestos es casado que presenta por separado. How do i file a amended tax return Otra persona puede reclamar una exención por usted en la declaración de impuestos de él o ella. How do i file a amended tax return Usted no puede tomar la deducción aun si la otra persona de hecho no reclama la exención. How do i file a amended tax return Su MAGI es mayor que $80,000 ($160,000 si presenta una declaración conjunta). How do i file a amended tax return Usted (o su cónyuge) era un extranjero no residente en cualquier momento durante el año 2013 y dicho extranjero no residente no optó por ser tratado como extranjero residente para propósitos tributarios. How do i file a amended tax return Puede leer más información sobre extranjeros no residentes en la Publicación 519, U. How do i file a amended tax return S. How do i file a amended tax return Tax Guide for Aliens (Guía tributaria para extranjeros), en inglés. How do i file a amended tax return Usted o cualquier otra persona puede reclamar un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje en el año 2013 en lo que concierne a los gastos del estudiante por el cual se pagaron gastos de estudios calificados. How do i file a amended tax return No obstante, el recibir un crédito por parte de su estado no lo descalifica de reclamar una deducción por matrícula y cuotas. How do i file a amended tax return Tabla 19-2. How do i file a amended tax return Resumen de las Características de la Deducción por Matrícula y Cuotas Escolares No se base únicamente en lo que aparece en esta tabla. How do i file a amended tax return Consulte el texto de este capítulo para más detalles. How do i file a amended tax return Pregunta Respuesta ¿Cuál es la cantidad máxima del beneficio? Usted puede reducir la cantidad de sus ingresos sujetos a impuestos por hasta $4,000. How do i file a amended tax return ¿Dónde se toma la deducción? Se toma como ajuste a los ingresos en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A. How do i file a amended tax return ¿Para quién tienen que ser pagados los gastos? Un estudiante que está matriculado en una institución de enseñanza superior que reúne los requisitos quien es: usted, su cónyuge o su dependiente por el cual reclama una exención. How do i file a amended tax return ¿Qué matrícula y cuotas escolares son deducibles? La matrícula y cuotas escolares requeridas para matricularse o para asistir a una institución de enseñanza superior que reúne los requisitos, pero que no incluyen gastos personales, de manutención ni gastos de familia, tales como alojamiento y comida. How do i file a amended tax return Gastos que Califican La deducción por matrícula y cuotas escolares se basa en los gastos de estudios calificados que paga por usted mismo, su cónyuge o por un dependiente por el cual usted reclama una exención en su declaración de impuestos. How do i file a amended tax return La deducción normalmente se permite por gastos de estudios calificados que fueron pagados en el año 2013 relacionados con la matriculación en una institución de educación superior durante el año 2013 o por un período académico (que se definió anteriormente bajo Deducción por Intereses sobre Préstamos de Estudios ) comenzando en 2013 o en los primeros 3 meses de 2014. How do i file a amended tax return Pagos hechos con fondos de un préstamo. How do i file a amended tax return   Puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que pagó con los fondos de un préstamo. How do i file a amended tax return Utilice los gastos para calcular la deducción para el año en que se pagaron los gastos, no para el año en que se liquidó el préstamo. How do i file a amended tax return Trate los pagos del préstamo que fueron enviados directamente a la institución de educación como si hubieran sido pagados en la fecha en que dicha institución abona la cuenta del estudiante. How do i file a amended tax return Estudiante que se da de baja de su(s) clase(s). How do i file a amended tax return   Usted puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que no se reembolsan cuando un estudiante se da de baja (retira) de su(s) clase(s). How do i file a amended tax return Gastos de Estudios Calificados Para propósitos de la deducción por matrícula y cuotas escolares, los gastos de estudios calificados son la matrícula y ciertos gastos relacionados que son requisitos para la matriculación o asistencia en una institución de educación superior que reúne los requisitos. How do i file a amended tax return Institución de educación que reúne los requisitos. How do i file a amended tax return   Una “institución de educación superior que reúne los requisitos” es cualquier colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. How do i file a amended tax return Incluye prácticamente a casi todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. How do i file a amended tax return La institución de educación superior deberá poder indicarle si la misma reúne los requisitos. How do i file a amended tax return   Ciertas instituciones de educación ubicadas fuera de los Estados Unidos participan también en los programas de FSA del Departamento de Educación de los Estados Unidos. How do i file a amended tax return Período académico. How do i file a amended tax return   Un período académico abarca un semestre, trimestre, un cuatrimestre o cualquier otro período de estudios según lo determine de manera razonable una institución de educación que reúne los requisitos. How do i file a amended tax return Si una institución de educación que reúne los requisitos no tiene períodos académicos sino horas de crédito, cada período de pago se puede considerar como un período académico. How do i file a amended tax return Gastos relacionados. How do i file a amended tax return   Las cuotas correspondientes a las actividades escolares y los gastos incurridos por los textos, útiles y equipo escolares se incluyen en los gastos de estudios calificados únicamente si las cuotas y gastos tienen que ser pagados a la institución como requisito de la matriculación o asistencia en dicha institución. How do i file a amended tax return Gastos pagados por adelantado. How do i file a amended tax return   Gastos de estudios calificados pagados en el año 2013 para un período académico que comienza en los primeros tres meses de 2014, sólo se pueden utilizar para calcular la deducción por matrícula y cuotas escolares de 2013. How do i file a amended tax return Vea Período académico, anteriormente. How do i file a amended tax return Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo de la deducción por matrícula y cuotas escolares sólo para 2013, únicamente si reúne todos los otros requisitos. How do i file a amended tax return No puede utilizar cantidad alguna que pagó en 2012 ó 2014 para calcular los gastos de estudios calificados que utiliza para el cálculo de su deducción por matrícula y cuotas escolares de 2013. How do i file a amended tax return No Se Permite Beneficio Doble No se le permite deducir lo siguiente: Los gastos de estudios calificados que usted deduce conforme a cualquier otra disposición de la ley, como, por ejemplo, un gasto de negocios. How do i file a amended tax return Los gastos de estudios calificados de un estudiante en su declaración de impuestos si usted o cualquier otra persona reclama un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje por el mismo estudiante en el mismo año. How do i file a amended tax return Los gastos de estudios calificados que se utilizaron para calcular la parte libre de impuestos de una distribución proveniente de una cuenta Coverdell de ahorros para la educación (ESA, por sus siglas en inglés) o de un programa de matrículas calificado (QTP, por sus siglas en inglés). How do i file a amended tax return En el caso de un QTP, esto corresponde sólo a la cantidad de ganancias exentas de impuesto que fueron distribuidas, no a la recuperación de las contribuciones hechas al programa. How do i file a amended tax return Vea los temas titulados Figuring the Taxable Portion of a Distribution (Cálculo de la parte sujeta a impuesto de una distribución) del capítulo 7 (Coverdell Education Savings Account (ESA) (Cuenta Coverdell de ahorros para la educación (ESA)) y del capítulo 8 (Qualified Tuition Progam (QTP)) (Programa de matrícula calificado (QTP)), de la Publicación 970, en inglés. How do i file a amended tax return Los gastos de estudios calificados que han sido pagados con intereses exentos de impuestos provenientes de un bono de ahorros de los Estados Unidos (Formulario 8815, en inglés). How do i file a amended tax return Vea Figuring the Tax-Free Amount (Cálculo de la cantidad libre de impuestos), en el capítulo 10 de la Publicación 970, en inglés. How do i file a amended tax return Los gastos de estudios calificados que han sido pagados con ayuda económica para los estudios que estén exentos de impuestos, tales como becas de estudios, subvenciones o ayuda económica para los estudios provista por el empleador. How do i file a amended tax return Vea a continuación el tema titulado Ajustes a los gastos de estudios calificados. How do i file a amended tax return Ajustes a los gastos de estudios calificados. How do i file a amended tax return   Para cada estudiante, se tienen que reducir los gastos de estudios calificados pagados por o en nombre de dicho estudiante bajo las siguientes reglas. How do i file a amended tax return El resultado es el ajuste a los gastos de estudios calificados por cada estudiante. How do i file a amended tax return Ayuda económica para los estudios exenta de impuestos. How do i file a amended tax return   Por la ayuda económica para los estudios exenta de impuestos que recibió en 2013, tiene que reducir los gastos de estudios calificados para cada período académico por la cantidad de la ayuda económica para los estudios exenta de impuestos de dicho período. How do i file a amended tax return Vea Período académico, anteriormente. How do i file a amended tax return   Dicha asistencia incluye: La parte libre de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional), incluidas las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970); La parte libre de impuestos de toda ayuda económica para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970); Ayuda económica para estudios ofrecida a veteranos (vea el capítulo 1 de la Publicación 970) y Todo otro pago exento de impuestos (que no sean regalos o herencias) que se recibe en concepto de ayuda para estudios. How do i file a amended tax return   Por lo general, todas las becas de estudios o becas de investigación (becas de desarrollo profesional) son tratadas como una ayuda económica para los estudios exenta de impuestos. How do i file a amended tax return Sin embargo, una beca de estudios o beca de investigación (becas de desarrollo profesional) no será tratada como asistencia exenta de impuestos al punto de que es incluida como ingreso bruto (si tiene que presentar una declaración de impuestos) para el año que reciba la beca de estudios o para investigación (becas de desarrollo profesional) si uno de estos dos puntos aplica: La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de educación calificados), de la Publicación 970, en inglés. How do i file a amended tax return La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. How do i file a amended tax return    Podría aumentar el valor combinado de la deducción por matrícula y cuotas escolares y cierta ayuda económica para los estudios si incluye alguna parte o toda la ayuda económica para los estudios en sus ingresos en el año en que recibió dicha ayuda. How do i file a amended tax return Para detalles, vea Adjustments to Qualified Education Expenses (Ajustes a los gastos de estudios calificados), en el capítulo 6 de la Publicación 970, en inglés. How do i file a amended tax return   Cierta ayuda económica para los estudios exenta de impuestos recibida después de 2013 podría ser considerada como un reembolso de gastos de estudios calificados que se pagó en 2013. How do i file a amended tax return La ayuda económica para los estudios exenta de impuestos incluye toda ayuda económica para los estudios exenta de impuestos que usted o cualquier otra persona ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matriculación en una institución educativa calificada durante 2013). How do i file a amended tax return   Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. How do i file a amended tax return Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 y después de que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos, más adelante. How do i file a amended tax return Reembolsos. How do i file a amended tax return   Un reembolso de gastos de estudios calificados puede reducir los ajustes a los gastos de estudios calificados por el año tributable o puede requerir que reintegre parte o el total del reembolso en su ingreso bruto para el año en que recibe el reembolso. How do i file a amended tax return Vea el capítulo 6 de la Publicación 970 para obtener más información. How do i file a amended tax return Alguna ayuda económica para los estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. How do i file a amended tax return Vea Ayuda económica para los estudios exenta de impuestos, anteriormente. How do i file a amended tax return Reembolsos recibidos en 2013. How do i file a amended tax return   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y restando todos los reembolsos de esos gastos recibidos de la institución educativa que reúne los requisitos durante 2013. How do i file a amended tax return Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. How do i file a amended tax return   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido antes de presentar su declaración de impuestos sobre los ingresos de 2013, reduzca la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. How do i file a amended tax return Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. How do i file a amended tax return   Si recibe un reembolso después de 2013 por gastos de estudios calificados pagados en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, puede ser que tenga que incluir parte o todo el reembolso en su ingreso bruto del año en que recibió el reembolso. How do i file a amended tax return Vea el capítulo 6 de la Publicación 970, en inglés, para más información. How do i file a amended tax return Coordinación con cuentas Coverdell de ahorros para la educación y programas calificados de matrícula. How do i file a amended tax return   Debe reducir sus gastos de estudios calificados por los gastos de estudios calificados utilizados para calcular la exclusión del ingreso bruto de (a) los intereses recibidos bajo un programa de bonos de ahorro educativos o (b) cualquier distribución desde una cuenta Coverdell de ahorros para la educación o programa calificado de matrícula (QTP, por sus siglas en inglés). How do i file a amended tax return Para un programa QTP, esto se aplica solamente a la cantidad exenta de impuestos que fueron distribuidos, no a la recuperación de contribuciones al programa. How do i file a amended tax return Cantidades que no reducen los gastos de estudios calificados. How do i file a amended tax return   No reduzca los gastos de estudios calificados por las cantidades pagadas con fondos que el estudiante ha recibido por concepto de: Pagos por prestar servicios, como salarios, Un préstamo, Un regalo, Una herencia o Un retiro de fondos de una cuenta de ahorros personal del estudiante. How do i file a amended tax return   No reduzca los gastos de estudios calificados por cantidades de becas de estudios o becas de investigación (becas de desarrollo profesional) que se declaran como ingresos en la declaración de impuestos del estudiante en las siguientes circunstancias: El uso de dinero se restringe, por los términos de la beca de estudios o beca de investigación (becas de desarrollo profesional), a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados. How do i file a amended tax return El uso de dinero no se restringe. How do i file a amended tax return Gastos que no Califican Los gastos de estudios calificados no incluyen cantidades pagadas en concepto de: Seguros; Gastos médicos (incluidas las cuotas del seguro médico escolar ofrecido por la institución); Alojamiento y comida; Transporte o Gastos personales, de manutención o relacionados a la familia que sean semejantes. How do i file a amended tax return Esto corresponde aun si se tienen que pagar dichas cantidades a la institución como requisito de matriculación o asistencia. How do i file a amended tax return Deportes, juegos, pasatiempos y cursos que no ofrecen créditos académicos. How do i file a amended tax return   Normalmente, los gastos de estudios calificados no incluyen gastos que corresponden a un curso de enseñanza u otro curso educativo en que se desempeñen deportes, juegos, pasatiempos o un curso que no ofrece créditos académicos. How do i file a amended tax return No obstante, si el curso de enseñanza u otro curso educativo es parte del programa de estudios del estudiante para obtener una licenciatura u otro título educativo reconocido, los gastos entonces sí pueden calificar. How do i file a amended tax return Cuotas íntegras o en conjunto. How do i file a amended tax return   Algunas instituciones de educación superior que reúnen los requisitos combinan o consolidan todas sus cuotas para un período académico en una sola cantidad. How do i file a amended tax return Si no recibe, o no tiene acceso a un estado de cuentas o asignación que muestra cuánto pagó usted en concepto de gastos de estudios calificados y cuánto pagó en concepto de gastos personales, como los que se mencionaron anteriormente, comuníquese con la institución. How do i file a amended tax return La institución tiene la obligación de redactar ese estado de cuentas o asignación y de proveerle a usted información sobre la cantidad que usted pagó (o que se le facturó) por los gastos de estudios calificados en el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. How do i file a amended tax return Vea el tema Cómo se Calcula la Deducción , más adelante, para mayor información sobre el Formulario 1098-T. How do i file a amended tax return Estudiante que Reúne los Requisitos Para propósitos de la deducción por matrícula y cuotas escolares, un “estudiante que reúne los requisitos” es aquél que está matriculado en uno o más cursos en una institución de educación superior que reúne los requisitos (que se definió anteriormente). How do i file a amended tax return Quién Puede Reclamar los Gastos de un Dependiente Para poder reclamar la deducción por matrícula y cuotas escolares de un dependiente, usted tiene, normalmente, que: Haber pagado los gastos y Reclamar una exención de dependiente por el estudiante. How do i file a amended tax return La Tabla 19-3 resume quién puede reclamar la deducción. How do i file a amended tax return Cuánto se Puede Deducir La cantidad máxima por concepto de matrícula y cuotas escolares para 2013 es $4,000, $2,000 o $0, dependiendo de la cantidad de su MAGI. How do i file a amended tax return Para detalles sobre el cálculo de su MAGI, vea el capítulo 6 de la Publicación 970. How do i file a amended tax return Cómo se Calcula la Deducción Calcule la deducción utilizando el Formulario 8917, Tuition and Fees Deduction (Deducción por matrícula y cuotas), en inglés. How do i file a amended tax return Para ayudarle a calcular su deducción por matrícula y cuotas escolares, debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. How do i file a amended tax return Por lo general, una institución de educación superior que reúne los requisitos (como un colegio universitario o universidad) tiene que enviarle el Formulario 1098-T (o una declaración sustitutiva similar y aceptable) a cada estudiante matriculado para el 31 de enero de 2014. How do i file a amended tax return Para reclamar la deducción, anote la cantidad permitida en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A, y adjunte el Formulario 8917 que ha completado debidamente. How do i file a amended tax return Tabla 19-3. How do i file a amended tax return Quién Puede Reclamar los Gastos de un Dependiente No se base únicamente en lo que aparece en esta tabla. How do i file a amended tax return Consulte Who can claim a Dependent's Expenses (Quién puede reclamar los gastos de un dependiente), en el capítulo 6 de la Publicación 970, en inglés. How do i file a amended tax return SI su dependiente es un estudiante que reúne los requisitos y usted . How do i file a amended tax return . How do i file a amended tax return . How do i file a amended tax return Y. How do i file a amended tax return . How do i file a amended tax return . How do i file a amended tax return ENTONCES. How do i file a amended tax return . How do i file a amended tax return . How do i file a amended tax return reclama una exención por su dependiente usted paga todos los gastos de estudios calificados de su dependiente sólo usted puede deducir los gastos de estudios calificados que usted pagó. How do i file a amended tax return Su dependiente no puede tomar la deducción. How do i file a amended tax return reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. How do i file a amended tax return no reclama una exención por su dependiente usted pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. How do i file a amended tax return no reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. How do i file a amended tax return Gastos del Educador Si usted fue un educador que reúne los requisitos en el año 2013, puede deducir en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A, hasta $250 por concepto de gastos calificados que usted pagó en 2013. How do i file a amended tax return Si usted y su cónyuge están presentando una declaración de impuestos conjunta y si ambos de ustedes son educadores que reúnen los requisitos, la cantidad máxima que pueden deducir es $500. How do i file a amended tax return No obstante eso, ningún cónyuge puede deducir más de $250 en gastos calificados que él o ella ha pagado en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A. How do i file a amended tax return Usted quizás pueda deducir gastos que son mayores del límite de $250 (o $500) en la línea 21 del Anexo A (Formulario 1040). How do i file a amended tax return Educador que reúne los requisitos. How do i file a amended tax return   Un “educador que reúne los requisitos” es un maestro de primaria, instructor, consejero, director o ayudante, de kínder (jardín de infancia) hasta doceavo grado, que ha trabajado por lo menos 900 horas durante el año escolar. How do i file a amended tax return Gastos calificados. How do i file a amended tax return   En los gastos calificados se incluyen los gastos ordinarios (normales) y necesarios que se han pagado por libros, útiles, equipo (incluyendo equipo, programas y servicios para la computadora) y otros suministros y materiales que se utilizan en el aula. How do i file a amended tax return Un “gasto ordinario” es aquél que es común y aceptado en el campo educativo. How do i file a amended tax return Un “gasto necesario” es uno que es útil y apropiado en el desempeño de su profesión de educador. How do i file a amended tax return Un gasto no tiene que ser obligatorio para considerarse necesario. How do i file a amended tax return   Los gastos calificados no incluyen los gastos por enseñanza impartida en el hogar ni por artículos para cursos de salud o de educación física que no se usan en el desempeño del deporte. How do i file a amended tax return   Usted tiene que restar de sus gastos calificados las siguientes cantidades: Intereses de bonos de ahorros de los Estados Unidos de la serie EE y de la serie I que pueden excluirse de los ingresos y que provienen del Formulario 8815, Exclusion of Interest From Series EE and I U. How do i file a amended tax return S. How do i file a amended tax return Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses de las series EE e I emitidos después de 1989), en inglés. How do i file a amended tax return Vea el tema titulado Figuring the Tax-Free Amount (Cálculo de la cantidad exenta de impuestos), en el capítulo 10 de la Publicación 970, en inglés. How do i file a amended tax return Distribuciones o ganancias provenientes de un programa de matrícula calificado que no están sujetas a impuestos. How do i file a amended tax return Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 8 de la Publicación 970. How do i file a amended tax return Una distribución de ganancias no sujeta a impuestos proveniente de una cuenta Coverdell de ahorros para la educación. How do i file a amended tax return Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 7 de la Publicación 970. How do i file a amended tax return Todo reembolso de dichos gastos que haya recibido y del cual no se le haya informado en el recuadro 1 del Formulario W-2. How do i file a amended tax return Prev  Up  Next   Home   More Online Publications