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How To Amend A Tax Return 2013

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How To Amend A Tax Return 2013

How to amend a tax return 2013 Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to amend a tax return 2013 Tax questions. How to amend a tax return 2013 What's New Federal tax benefits for same-sex married couples. How to amend a tax return 2013   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to amend a tax return 2013 For more information, see Publication 501. How to amend a tax return 2013 Health flexible spending arrangements (FSAs). How to amend a tax return 2013  The following rules apply to health FSAs for plan years beginning after December 31, 2012. How to amend a tax return 2013 Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). How to amend a tax return 2013 Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. How to amend a tax return 2013 For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. How to amend a tax return 2013 Reminders Future Developments. How to amend a tax return 2013  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. How to amend a tax return 2013 IRS. How to amend a tax return 2013 gov/pub969. How to amend a tax return 2013 Photographs of missing children. How to amend a tax return 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to amend a tax return 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend a tax return 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to amend a tax return 2013 Introduction Various programs are designed to give individuals tax advantages to offset health care costs. How to amend a tax return 2013 This publication explains the following programs. How to amend a tax return 2013 Health savings accounts (HSAs). How to amend a tax return 2013 Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). How to amend a tax return 2013 Health flexible spending arrangements (FSAs). How to amend a tax return 2013 Health reimbursement arrangements (HRAs). How to amend a tax return 2013 An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. How to amend a tax return 2013 Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. How to amend a tax return 2013 Employer contributions are not included in income. How to amend a tax return 2013 Distributions from an HSA that are used to pay qualified medical expenses are not taxed. How to amend a tax return 2013 An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. How to amend a tax return 2013 Contributions by the individual are deductible whether or not the individual itemizes deductions. How to amend a tax return 2013 Employer contributions are not included in income. How to amend a tax return 2013 Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. How to amend a tax return 2013 A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. How to amend a tax return 2013 Contributions can only be made by Medicare. How to amend a tax return 2013 The contributions are not included in your income. How to amend a tax return 2013 Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. How to amend a tax return 2013 A health FSA may receive contributions from an eligible individual. How to amend a tax return 2013 Employers may also contribute. How to amend a tax return 2013 Contributions are not includible in income. How to amend a tax return 2013 Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. How to amend a tax return 2013 An HRA must receive contributions from the employer only. How to amend a tax return 2013 Employees may not contribute. How to amend a tax return 2013 Contributions are not includible in income. How to amend a tax return 2013 Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. How to amend a tax return 2013 Comments and suggestions. How to amend a tax return 2013   We welcome your comments about this publication and your suggestions for future editions. How to amend a tax return 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend a tax return 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend a tax return 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend a tax return 2013   You can send your comments from www. How to amend a tax return 2013 irs. How to amend a tax return 2013 gov/formspubs. How to amend a tax return 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications. How to amend a tax return 2013 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to amend a tax return 2013 Ordering forms and publications. How to amend a tax return 2013   Visit www. How to amend a tax return 2013 irs. How to amend a tax return 2013 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to amend a tax return 2013 Internal Revenue Service 1201 N. How to amend a tax return 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to amend a tax return 2013   If you have a tax question, check the information available on IRS. How to amend a tax return 2013 gov or call 1-800-829-1040. How to amend a tax return 2013 We cannot answer tax questions sent to either of the above addresses. How to amend a tax return 2013 Prev  Up  Next   Home   More Online Publications
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Customer Satisfaction Surveys

This page provides a listing of current and recent IRS sponsored customer satisfaction surveys.

The IRS, as for all federal executive departments and agencies and their public websites, must comply with the Paperwork Reduction Act (44 U.S.C. Chapter 35) to ensure that information collected from the public, minimizes burden and maximizes public utility.

One of the principal requirements of the PRA is that organizations must have Office of Management and Budget approval before collecting information from the public (such as forms, general questionnaires, surveys, instructions and other types of information collections), and they must display the current OMB control number on the collection format.

IRS surveys conducted by mail, telephone and online provide the name of an IRS contact person and/or a helpline contact phone number. If you question the authenticity of the survey in any collection format, please review this page.

Summary information

IRS office

Activity surveyed

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Area
surveyed

Frequency

Administered by
Appeals Appeals contacts, cases closed during fiscal year survey period 9/30/2013 Web: Those not responding are contacted via telephone (Call-out) National, area Quarterly ICF Macro, Inc.
Communication and Liaison Nationwide Tax Forums 11/30/2014 Web and in person paper surveys National Annual PCG Enterprises, Inc.
Large Business and International Industry and Coordinated Industry Examinations 3/31/2014 Phone
(Call-out)
National and five industries Annually PCG Enterprises, Inc.
LB&I Compliance Assurance Process 3/31/2014 Web National Annually PCG Enterprises, Inc.
LB&I Foreign Resident Compliance Examinations 3/31/2014 Mailed - paper survey National Semi-annually PCG Enterprises, Inc.
Small Business/Self-Employed Automated Collection System 9/30/2014 Phone (Call-in) National - Campus Annual PCG Enterprises, Inc.
SB/SE Automated Under Reporter 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Automated Under Reporter Toll-free 9/30/2014

Interactive Voice Response:

Phone
National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam Toll-free 9/30/2014 IVR Phone National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Services Collection Operation 9/30/2014 Mailed - paper survey National - Campus Annual PCG Enterprises, Inc
SB/SE Collection 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Field Examination 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Employment Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Excise Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Estate and Gift Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE American Customer Satisfaction Index 10/31/2013 Phone
(Call-out)
National Annual CFI Group
Tax Exempt/Government Entities Exempt Organizations Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Exempt Organizations Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Federal, State & Local Governments Examination 3/31/2014 Mailed paper survey National Annually ICF Macro, Inc.
TE/GE Toll-free 3/31/2014 Phone (Call-in) National Annually ICF Macro, Inc.
Taxpayer Advocate
Service
TAS closed cases 6/30/2014 Web: Those not responding are contacted via telephone (Call-out) National, area and office Quarterly PCG Enterprises, Inc.
Wage and Investment, Customer Assistance, Relationships and Education: Field Assistance Field Assistance 3/31/2014 Comment card - Paper National, areas Quarterly, annually PCG Enterprises, Inc.
W&I:CARE: Media & Publications Individual taxpayer 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Business Taxpayers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Tax preparers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Forms & Publications 9/30/2013 Online National Annually Fors Marsh Group
W&I:CARE:Stakeholder Partnerships, Education and Communication SPEC Partner 9/30/2013 Online National Annually Fors Marsh Group, LLC
W&I:Customer Account Services Adjustments 3/31/2014 Mailed - paper survey National Quarterly, annually Fors Marsh Group, LLC
W&I:CAS E-Help 6/8/2013 IVR Phone National Quarterly, annually PCG Enterprises, Inc.
W&I:CAS Injured Spouse 3/31/2013 Mailed - paper survey National Quarterly, Semi-annual Fors Marsh Group, LLC
W&I:CAS Practitioner Priority Service 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS TE/GE Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Automated Collection System 9/30/2013 IVR Phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance ACS Support 9/30/2013 Live phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance American Customer Satisfaction Index 3/31/2013 Mailed - paper survey National One-time National Business Center, Inc., FCG, and CFI Group
W&I:Compliance Automated Under Reporter 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination Toll-Free 9/30/2013 IVR Phone National Quarterly ICF Macro, Inc.
W&I:Compliance Compliance Services Collection Operation 9/30/2013 Live phone (Call-in) National Quarterly, annually PCG Enterprises, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:R&A Taxpayer experience survey (formerly market segment survey) 10/31/2013 Mailed Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Identity Protection Personal Identification Number 10/31/2013 Mail Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Taxpayer experience survey (formerly market segment survey) 5/31/2014 Web National/Spanish Annual PCG Enterprises, Inc.

 

Page Last Reviewed or Updated: 13-Mar-2014

The How To Amend A Tax Return 2013

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