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Income Tax Deadline

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Income Tax Deadline

Income tax deadline 6. Income tax deadline   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. Income tax deadline If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. Income tax deadline These additional contributions cannot be made with after-tax employee contributions. Income tax deadline You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. Income tax deadline The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. Income tax deadline Figuring catch-up contributions. Income tax deadline   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. Income tax deadline Qualified retirement plans. Income tax deadline (To determine if your plan is a qualified plan, ask your plan administrator. Income tax deadline ) 403(b) plans. Income tax deadline Simplified employee pension (SEP) plans. Income tax deadline SIMPLE plans. Income tax deadline   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. Income tax deadline For 2013 the limit is $5,500, unchanged for 2014. Income tax deadline    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. Income tax deadline    Catch-up contributions do not affect your MAC. Income tax deadline Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. Income tax deadline You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. Income tax deadline Prev  Up  Next   Home   More Online Publications
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Understanding your CP21B Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.

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How to get help

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

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

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


What you need to do

  • Read your notice carefully ― it shows the area(s) of your tax return that changed, e.g., Schedule A.
  • If you agree with the notice, you don't need to do anything.
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  • Correct the copy of your tax return that you kept for your records.
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Answers to Common Questions

What if I don't receive my refund in 2-3 weeks?
If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice.

Will I receive information about the interest that I need to report on my next tax return?
If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return.

The notice says "We made the changes you requested to your 2006 Form 1040 to adjust your..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

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

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

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The Income Tax Deadline

Income tax deadline Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Income tax deadline Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Income tax deadline Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Income tax deadline Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Income tax deadline It is intended only as a guide. Income tax deadline Look in this publication for more complete information. Income tax deadline   Appendix A. Income tax deadline Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Income tax deadline Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Income tax deadline Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Income tax deadline Sean enrolled as a full-time graduate student in August 2013 at California State College. Income tax deadline He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Income tax deadline His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Income tax deadline Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Income tax deadline In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Income tax deadline California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Income tax deadline California State College reports amounts billed in 2013 instead of amounts paid during 2013. Income tax deadline In completing Form 8863, the Joneses use the amounts they paid. Income tax deadline Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Income tax deadline Dave and Valerie figure their education credits by completing Form 8863. Income tax deadline They begin Form 8863 on page 2 before completing Part I on page 1. Income tax deadline Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Income tax deadline The Joneses decide to complete Part III for Carey first, as shown later. Income tax deadline They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Income tax deadline The Joneses complete a separate Part III for their son Sean. Income tax deadline They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Income tax deadline They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Income tax deadline Once they have completed Part III for each student, they figure their credits. Income tax deadline The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Income tax deadline They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Income tax deadline The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Income tax deadline They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Income tax deadline They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Income tax deadline The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Income tax deadline The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Income tax deadline They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Income tax deadline This image is too large to be displayed in the current screen. Income tax deadline Please click the link to view the image. Income tax deadline Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Income tax deadline Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Income tax deadline Less adjustments:     a. Income tax deadline Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Income tax deadline Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Income tax deadline Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Income tax deadline Total adjustments (add lines 2a, 2b, and 2c) 0 4. Income tax deadline Adjusted qualified education expenses. Income tax deadline Subtract line 3 from line 1. Income tax deadline If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Income tax deadline Please click the link to view the image. Income tax deadline Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Income tax deadline Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Income tax deadline Less adjustments:     a. Income tax deadline Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Income tax deadline Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Income tax deadline Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Income tax deadline Total adjustments (add lines 2a, 2b, and 2c) 0 4. Income tax deadline Adjusted qualified education expenses. Income tax deadline Subtract line 3 from line 1. Income tax deadline If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Income tax deadline Enter the amount from Form 8863, line 18 1. Income tax deadline 1,190 2. Income tax deadline Enter the amount from Form 8863, line 9 2. Income tax deadline 1,500 3. Income tax deadline Add lines 1 and 2 3. Income tax deadline 2,690 4. Income tax deadline Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Income tax deadline 1,000 5. Income tax deadline Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Income tax deadline 0 6. Income tax deadline Subtract line 5 from line 4 6. Income tax deadline 1,000 7. Income tax deadline   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Income tax deadline 1,000 This image is too large to be displayed in the current screen. Income tax deadline Please click the link to view the image. Income tax deadline Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Income tax deadline Please click the link to view the image. Income tax deadline Carey Jones page 2 This image is too large to be displayed in the current screen. Income tax deadline Please click the link to view the image. Income tax deadline Filled-in Form 8863 Jones page 2 Appendix B. Income tax deadline Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Income tax deadline See the text for definitions and details. Income tax deadline Do not rely on this chart alone. Income tax deadline    Caution:You generally cannot claim more than one benefit for the same education expense. Income tax deadline   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Income tax deadline    40% of the credit may be refundable (limited to $1,000 per student). Income tax deadline Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Income tax deadline , that must be paid to the educational institution, etc. Income tax deadline , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Income tax deadline   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Income tax deadline Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Income tax deadline For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Income tax deadline For each term listed below that has more than one definition, the definition for each education benefit is listed. Income tax deadline Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Income tax deadline If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Income tax deadline Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Income tax deadline They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Income tax deadline For information on a specific benefit, see the appropriate chapter in this publication. Income tax deadline Candidate for a degree:   A student who meets either of the following requirements. Income tax deadline Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Income tax deadline Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Income tax deadline Eligible educational institution:    American opportunity credit. Income tax deadline Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Income tax deadline It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Income tax deadline Coverdell education savings account (ESA). Income tax deadline Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Income tax deadline It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Income tax deadline Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Income tax deadline Education savings bond program. Income tax deadline Same as American opportunity credit in this category. Income tax deadline IRA, early distributions from. Income tax deadline Same as American opportunity credit in this category. Income tax deadline Lifetime learning credit. Income tax deadline Same as American opportunity credit in this category. Income tax deadline Qualified tuition program (QTP). Income tax deadline Same as American opportunity credit in this category. Income tax deadline Scholarships and fellowships. Income tax deadline An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Income tax deadline Student loan, cancellation of. Income tax deadline Same as Scholarships and fellowships in this category. Income tax deadline Student loan interest deduction. Income tax deadline Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Income tax deadline It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Income tax deadline Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Income tax deadline Tuition and fees deduction. Income tax deadline Same as American opportunity credit in this category. Income tax deadline Eligible student:    American opportunity credit. Income tax deadline A student who meets all of the following requirements for the tax year for which the credit is being determined. Income tax deadline Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Income tax deadline Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Income tax deadline For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Income tax deadline Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Income tax deadline Lifetime learning credit. Income tax deadline A student who is enrolled in one or more courses at an eligible educational institution. Income tax deadline Student loan interest deduction. Income tax deadline A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Income tax deadline Tuition and fees deduction. Income tax deadline A student who is enrolled in one or more courses at an eligible educational institution. Income tax deadline Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Income tax deadline Modified adjusted gross income (MAGI):    American opportunity credit. Income tax deadline Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Income tax deadline Coverdell education savings account (ESA). Income tax deadline Same as American opportunity credit in this category. Income tax deadline Education savings bond program. Income tax deadline Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Income tax deadline Lifetime learning credit. Income tax deadline Same as American opportunity credit in this category. Income tax deadline Student loan interest deduction. Income tax deadline Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Income tax deadline Tuition and fees deduction. Income tax deadline Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Income tax deadline Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Income tax deadline Qualified education expenses:   See pertinent chapter for specific items. Income tax deadline    American opportunity credit. Income tax deadline Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Income tax deadline Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Income tax deadline Does not include expenses for room and board. Income tax deadline Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Income tax deadline Coverdell education savings account (ESA). Income tax deadline Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Income tax deadline Many specialized expenses included for K–12. Income tax deadline Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Income tax deadline Education savings bond program. Income tax deadline Tuition and fees required to enroll at or attend an eligible educational institution. Income tax deadline Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Income tax deadline Does not include expenses for room and board. Income tax deadline Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Income tax deadline IRA, early distributions from. Income tax deadline Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Income tax deadline Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Income tax deadline Lifetime learning credit. Income tax deadline Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Income tax deadline Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Income tax deadline Does not include expenses for room and board. Income tax deadline Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Income tax deadline Qualified tuition program (QTP). Income tax deadline Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Income tax deadline Includes expenses for special needs services and computer access. Income tax deadline Scholarships and fellowships. Income tax deadline Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Income tax deadline Course-related items must be required of all students in the course of instruction. Income tax deadline Student loan interest deduction. Income tax deadline Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Income tax deadline Tuition and fees deduction. Income tax deadline Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Income tax deadline Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Income tax deadline Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Income tax deadline To include as tax on your current year's return an amount allowed as a credit in a prior year. Income tax deadline Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Income tax deadline Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Income tax deadline Prev  Up  Next   Home   More Online Publications