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Hrblock Com Myreturnstatus

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Hrblock Com Myreturnstatus

Hrblock com myreturnstatus Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Hrblock com myreturnstatus Puede restar la deducción estándar o las deducciones detalladas. Hrblock com myreturnstatus Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Hrblock com myreturnstatus Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Hrblock com myreturnstatus Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Hrblock com myreturnstatus Table of Contents 20. Hrblock com myreturnstatus   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Hrblock com myreturnstatus Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Hrblock com myreturnstatus Personas casadas que presentan la declaración por separado. Hrblock com myreturnstatus 21. Hrblock com myreturnstatus   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Hrblock com myreturnstatus ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Hrblock com myreturnstatus   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Hrblock com myreturnstatus Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Hrblock com myreturnstatus Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Hrblock com myreturnstatus Ejemplos. Hrblock com myreturnstatus Formulario 1099-S. Hrblock com myreturnstatus Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Hrblock com myreturnstatus   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Hrblock com myreturnstatus Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Hrblock com myreturnstatus 24. Hrblock com myreturnstatus   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Hrblock com myreturnstatus Artículos domésticos. Hrblock com myreturnstatus Deducción de más de $500. Hrblock com myreturnstatus Formulario 1098-C. Hrblock com myreturnstatus Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Hrblock com myreturnstatus Excepción 1: vehículo usado o mejorado por la organización. Hrblock com myreturnstatus Excepción 2: vehículo donado o vendido a una persona necesitada. Hrblock com myreturnstatus Deducción de $500 o menos. Hrblock com myreturnstatus Derecho al uso de los bienes. Hrblock com myreturnstatus Bienes muebles tangibles. Hrblock com myreturnstatus Intereses futuros. Hrblock com myreturnstatus Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Hrblock com myreturnstatus Mensaje de texto. Hrblock com myreturnstatus Tarjeta de crédito. Hrblock com myreturnstatus Pago telefónico. Hrblock com myreturnstatus Título de acciones. Hrblock com myreturnstatus Pagaré. Hrblock com myreturnstatus Opción. Hrblock com myreturnstatus Fondos de un préstamo. Hrblock com myreturnstatus Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Hrblock com myreturnstatus   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Hrblock com myreturnstatus Deterioro progresivo. Hrblock com myreturnstatus Daños ocasionados por paneles de yeso (drywall) corrosivos. Hrblock com myreturnstatus Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Hrblock com myreturnstatus   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Hrblock com myreturnstatus Cargos de estacionamiento. Hrblock com myreturnstatus Publicidad en el automóvil. Hrblock com myreturnstatus Uso compartido de automóviles. Hrblock com myreturnstatus Transporte de herramientas o instrumentos. Hrblock com myreturnstatus Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Hrblock com myreturnstatus Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Hrblock com myreturnstatus Empleados estatutarios. Hrblock com myreturnstatus Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Hrblock com myreturnstatus   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Hrblock com myreturnstatus Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Hrblock com myreturnstatus   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Hrblock com myreturnstatus   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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Domestic and International Programs

The Domestic and International Index (.pdf) lists all Appeals domestic and international related issues, including contact information, as follows:

  • ACI - Appeals Coordinated Issues
  • ACIcc - Appeals Coordinated Issues, Category of Case
  • CCI - Compliance Coordinated Issues
  • DCI - Decoordinated Issue (Decoordinated in Appeals information available)
  • EM - Appeals Emerging Issues
  • LT - Listed Transactions
  • SME - Subject Matter Expert
  • TOI - Transactions of Interest
  • UIL - Uniform Issue List

The Domestic and International Index is an alphabetical listing of all issues and should be referred to for all current contact information. It is searchable, using Acrobat Search.

ACI or ACIcc - An issue or category of case, is an issue of IRS-wide impact or importance requiring coordination with Appeals to ensure uniformity and consistency nationwide. This is achieved through the coordination of efforts between Appeals Officers (AO) and designated Technical Specialists (TS). The ACI program encompasses legal issues and factual issues and category of case.

An AO assigned a case with an ACI must consult with the TS prior to the scheduling of the initial conference to obtain current information. For ACIs, except those designated an ACIcc, the AO must get review and concurrence from the TS prior to discussing the settlement with the taxpayer.  Such review and concurrence extends to all aspects of the settlement including closing documents.

CCI - When Compliance coordinates an issue and issues a Coordinated Issue Paper (CIP) Appeals designates the issue as a Compliance Coordinated Issue (CCI).   Appeals generally develops Appeals Settlement Guidelines (ASG) for CCIs.   Effective with the date of the issuance of a CIP, the AO must get the review and concurrence of the Appeals’ TS before discussing the settlement with the taxpayer.  For a list of CCIs visit the Large Business and International (LB&I) Division Coordinated Issue Papers webpage.

EM – An Appeals Emerging Issue is an issue that surfaced in an industry or specialty area in a number of Appeals cases or it is understood cases will be coming to Appeals in the near future with the issue.  The AO assigned a case with an emerging issue is required to contact the designated TS (before holding the initial conference) to gain insight into both the industry or specialty area and the issue. He/she is required to maintain contact with the coordinator. Review and concurrence is not required until such time as an issue may be redesignated a CCI or ACI.

Appeals Settlement Guidelines (ASG)
NOTE: Since specialists may have changed since the finalized ASG was approved, it is recommended that you refer to the Domestic and International Index (.pdf) for contact information.

Page Last Reviewed or Updated: 16-Jan-2014

The Hrblock Com Myreturnstatus

Hrblock com myreturnstatus 6. Hrblock com myreturnstatus   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus 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. Hrblock com myreturnstatus The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Hrblock com myreturnstatus What is the tax benefit of the tuition and fees deduction. Hrblock com myreturnstatus   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Hrblock com myreturnstatus   This deduction is taken as an adjustment to income. Hrblock com myreturnstatus This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Hrblock com myreturnstatus This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Hrblock com myreturnstatus You can choose the education benefit that will give you the lowest tax. Hrblock com myreturnstatus You may want to compare the tuition and fees deduction to the education credits. Hrblock com myreturnstatus See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Hrblock com myreturnstatus Table 6-1. Hrblock com myreturnstatus Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Hrblock com myreturnstatus Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Hrblock com myreturnstatus Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Hrblock com myreturnstatus You pay qualified education expenses of higher education. Hrblock com myreturnstatus You pay the education expenses for an eligible student. Hrblock com myreturnstatus The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Hrblock com myreturnstatus The term “qualified education expenses” is defined later under Qualified Education Expenses . Hrblock com myreturnstatus “Eligible student” is defined later under Who Is an Eligible Student . Hrblock com myreturnstatus For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Hrblock com myreturnstatus Table 6-1. Hrblock com myreturnstatus Tuition and Fees Deduction at a Glance Do not rely on this table alone. Hrblock com myreturnstatus Refer to the text for complete details. Hrblock com myreturnstatus Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Hrblock com myreturnstatus Your filing status is married filing separately. Hrblock com myreturnstatus Another person can claim an exemption for you as a dependent on his or her tax return. Hrblock com myreturnstatus You cannot take the deduction even if the other person does not actually claim that exemption. Hrblock com myreturnstatus Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Hrblock com myreturnstatus 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. Hrblock com myreturnstatus More information on nonresident aliens can be found in Publication 519. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Academic period. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Paid with borrowed funds. Hrblock com myreturnstatus   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Hrblock com myreturnstatus Student withdraws from class(es). Hrblock com myreturnstatus   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Eligible educational institution. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus S. Hrblock com myreturnstatus Department of Education. Hrblock com myreturnstatus It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Hrblock com myreturnstatus The educational institution should be able to tell you if it is an eligible educational institution. Hrblock com myreturnstatus   Certain educational institutions located outside the United States also participate in the U. Hrblock com myreturnstatus S. Hrblock com myreturnstatus Department of Education's Federal Student Aid (FSA) programs. Hrblock com myreturnstatus Related expenses. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus Prepaid expenses. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus See Academic period , earlier. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus 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). Hrblock com myreturnstatus In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Hrblock com myreturnstatus Example 1. Hrblock com myreturnstatus Jackson is a sophomore in University V's degree program in dentistry. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Example 2. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Hrblock com myreturnstatus Donna bought hers at College W's bookstore. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Example 3. Hrblock com myreturnstatus When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus No portion of the fee covers personal expenses. Hrblock com myreturnstatus Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Hrblock com myreturnstatus Therefore, it is a qualified expense. Hrblock com myreturnstatus No Double Benefit Allowed You cannot do any of the following. Hrblock com myreturnstatus Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus 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. Hrblock com myreturnstatus See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Hrblock com myreturnstatus Deduct qualified education expenses that have been paid with tax-free interest on U. Hrblock com myreturnstatus S. Hrblock com myreturnstatus savings bonds (Form 8815). Hrblock com myreturnstatus See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Hrblock com myreturnstatus Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Hrblock com myreturnstatus See the following section on Adjustments to Qualified Education Expenses. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus The result is the amount of adjusted qualified education expenses for each student. Hrblock com myreturnstatus You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Hrblock com myreturnstatus Tax-free educational assistance. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus See Academic period , earlier. Hrblock com myreturnstatus   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus   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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus Generally, any scholarship or fellowship is treated as tax free. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Hrblock com myreturnstatus Refunds. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus Some tax-free educational assistance received after 2013 may be treated as a refund. Hrblock com myreturnstatus See Tax-free educational assistance , earlier. Hrblock com myreturnstatus Refunds received in 2013. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus Refunds received after 2013 but before your income tax return is filed. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus Refunds received after 2013 and after your income tax return is filed. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus See Credit recapture , later. Hrblock com myreturnstatus Coordination with Coverdell education savings accounts and qualified tuition programs. Hrblock com myreturnstatus   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). Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Credit recapture. Hrblock com myreturnstatus    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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus Include that amount as an additional tax for the year the refund or tax-free assistance was received. Hrblock com myreturnstatus Example. Hrblock com myreturnstatus   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Hrblock com myreturnstatus You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Hrblock com myreturnstatus The reduction reduced your taxable income by $3,500. Hrblock com myreturnstatus Also, you claimed no tax credits in 2013. Hrblock com myreturnstatus Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Hrblock com myreturnstatus Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Hrblock com myreturnstatus The refigured tuition and fees deduction is $1,500. Hrblock com myreturnstatus Do not file an amended 2013 tax return to account for this adjustment. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus You cannot file Form 1040A for 2014. Hrblock com myreturnstatus Amounts that do not reduce qualified education expenses. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus The use of the money is not restricted. Hrblock com myreturnstatus Example 1. Hrblock com myreturnstatus In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Hrblock com myreturnstatus The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Hrblock com myreturnstatus To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Hrblock com myreturnstatus The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Jackie does not report any portion of the scholarship as income on her tax return. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Hrblock com myreturnstatus Example 2. Hrblock com myreturnstatus The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Hrblock com myreturnstatus Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Hrblock com myreturnstatus Jackie is treated as having paid $3,000 in qualified education expenses. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Hrblock com myreturnstatus Sports, games, hobbies, and noncredit courses. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Hrblock com myreturnstatus Comprehensive or bundled fees. Hrblock com myreturnstatus   Some eligible educational institutions combine all of their fees for an academic period into one amount. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus See Figuring the Deduction , later, for more information about Form 1098-T. Hrblock com myreturnstatus 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). Hrblock com myreturnstatus 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. Hrblock com myreturnstatus For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Hrblock com myreturnstatus You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Hrblock com myreturnstatus IF your dependent is an eligible student and you. Hrblock com myreturnstatus . Hrblock com myreturnstatus . Hrblock com myreturnstatus AND. Hrblock com myreturnstatus . Hrblock com myreturnstatus . Hrblock com myreturnstatus THEN. Hrblock com myreturnstatus . Hrblock com myreturnstatus . Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Your dependent cannot take a deduction. Hrblock com myreturnstatus claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Hrblock com myreturnstatus do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Hrblock com myreturnstatus do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Hrblock com myreturnstatus Expenses paid by dependent. Hrblock com myreturnstatus   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Hrblock com myreturnstatus Neither you nor your dependent can deduct the expenses. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus This rule applies even if you do not claim an exemption for your dependent on your tax return. Hrblock com myreturnstatus Expenses paid by you. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus Expenses paid under divorce decree. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus Expenses paid by others. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Hrblock com myreturnstatus If the student is your dependent, no one can deduct the payments. Hrblock com myreturnstatus Example. Hrblock com myreturnstatus In 2013, Ms. Hrblock com myreturnstatus Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Hrblock com myreturnstatus Baker's payment. Hrblock com myreturnstatus Tuition reduction. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Hrblock com myreturnstatus Form 1098-T. Hrblock com myreturnstatus   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). Hrblock com myreturnstatus 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. Hrblock com myreturnstatus An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Hrblock com myreturnstatus However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Hrblock com myreturnstatus When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus    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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Hrblock com myreturnstatus Modified adjusted gross income (MAGI). Hrblock com myreturnstatus   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. Hrblock com myreturnstatus However, as discussed below, there may be other modifications. Hrblock com myreturnstatus MAGI when using Form 1040A. Hrblock com myreturnstatus   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). Hrblock com myreturnstatus MAGI when using Form 1040. Hrblock com myreturnstatus   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. Hrblock com myreturnstatus   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Hrblock com myreturnstatus   You can use Worksheet 6-1. Hrblock com myreturnstatus MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Hrblock com myreturnstatus Table 6-2. Hrblock com myreturnstatus Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Hrblock com myreturnstatus . Hrblock com myreturnstatus . Hrblock com myreturnstatus AND your MAGI is. Hrblock com myreturnstatus . Hrblock com myreturnstatus . Hrblock com myreturnstatus THEN your maximum tuition and fees deduction is. Hrblock com myreturnstatus . Hrblock com myreturnstatus . Hrblock com myreturnstatus single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Hrblock com myreturnstatus more than $65,000  but not more than $80,000 $2,000. Hrblock com myreturnstatus more than $80,000 $0. Hrblock com myreturnstatus married filing joint return not more than $130,000 $4,000. Hrblock com myreturnstatus more than $130,000 but not more than $160,000 $2,000. Hrblock com myreturnstatus more than $160,000 $0. Hrblock com myreturnstatus Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Hrblock com myreturnstatus Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Hrblock com myreturnstatus A filled-in Form 8917 is shown at the end of this chapter. Hrblock com myreturnstatus Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Hrblock com myreturnstatus This is the first year of his postsecondary education. Hrblock com myreturnstatus During 2013, he paid $3,600 for his qualified 2013 tuition expense. Hrblock com myreturnstatus Both he and the college meet all of the requirements for the tuition and fees deduction. Hrblock com myreturnstatus Tim's total income (Form 1040, line 22) and MAGI are $26,000. Hrblock com myreturnstatus He figures his deduction of $3,600 as shown on Form 8917, later. Hrblock com myreturnstatus Worksheet 6-1. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus 1. Hrblock com myreturnstatus Enter the amount from Form 1040, line 22   1. Hrblock com myreturnstatus         2. Hrblock com myreturnstatus Enter the total from Form 1040, lines 23 through 33   2. Hrblock com myreturnstatus               3. Hrblock com myreturnstatus Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Hrblock com myreturnstatus               4. Hrblock com myreturnstatus Add lines 2 and 3   4. Hrblock com myreturnstatus         5. Hrblock com myreturnstatus Subtract line 4 from line 1   5. Hrblock com myreturnstatus         6. Hrblock com myreturnstatus Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Hrblock com myreturnstatus         7. Hrblock com myreturnstatus Enter your foreign housing deduction (Form 2555, line 50)   7. Hrblock com myreturnstatus         8. Hrblock com myreturnstatus Enter the amount of income from Puerto Rico you are excluding   8. Hrblock com myreturnstatus         9. Hrblock com myreturnstatus Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Hrblock com myreturnstatus         10. Hrblock com myreturnstatus Add lines 5 through 9. Hrblock com myreturnstatus This is your modified adjusted gross income   10. Hrblock com myreturnstatus     Note. Hrblock com myreturnstatus 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. Hrblock com myreturnstatus       This image is too large to be displayed in the current screen. Hrblock com myreturnstatus Please click the link to view the image. 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