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Individual Income Tax Return Resident 2012 N11

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Individual Income Tax Return Resident 2012 N11

Individual income tax return resident 2012 n11 Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications
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The Individual Income Tax Return Resident 2012 N11

Individual income tax return resident 2012 n11 8. Individual income tax return resident 2012 n11   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Individual income tax return resident 2012 n11 Half-time student. Individual income tax return resident 2012 n11 How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Individual income tax return resident 2012 n11 ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Individual income tax return resident 2012 n11 Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Individual income tax return resident 2012 n11 If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Individual income tax return resident 2012 n11 You cannot deduct either payments or contributions to a QTP. Individual income tax return resident 2012 n11 For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Individual income tax return resident 2012 n11 What is the tax benefit of a QTP. Individual income tax return resident 2012 n11   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Individual income tax return resident 2012 n11 See Are Distributions Taxable , later, for more information. Individual income tax return resident 2012 n11    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Individual income tax return resident 2012 n11 See Coordination With American Opportunity and Lifetime Learning Credits, later. Individual income tax return resident 2012 n11 What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Individual income tax return resident 2012 n11 QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Individual income tax return resident 2012 n11 The program must meet certain requirements. Individual income tax return resident 2012 n11 Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Individual income tax return resident 2012 n11 Qualified education expenses. Individual income tax return resident 2012 n11   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Individual income tax return resident 2012 n11 As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Individual income tax return resident 2012 n11 See Half-time student , later. Individual income tax return resident 2012 n11 The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Individual income tax return resident 2012 n11 Tuition and fees. Individual income tax return resident 2012 n11 Books, supplies, and equipment. Individual income tax return resident 2012 n11 Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Individual income tax return resident 2012 n11 Expenses for room and board must be incurred by students who are enrolled at least half-time. Individual income tax return resident 2012 n11 The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Individual income tax return resident 2012 n11 The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Individual income tax return resident 2012 n11 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Individual income tax return resident 2012 n11 You will need to contact the eligible educational institution for qualified room and board costs. Individual income tax return resident 2012 n11    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Individual income tax return resident 2012 n11 Designated beneficiary. Individual income tax return resident 2012 n11   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Individual income tax return resident 2012 n11 The designated beneficiary can be changed after participation in the QTP begins. Individual income tax return resident 2012 n11 If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Individual income tax return resident 2012 n11 Half-time student. Individual income tax return resident 2012 n11   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Individual income tax return resident 2012 n11 Eligible educational institution. Individual income tax return resident 2012 n11   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Individual income tax return resident 2012 n11 S. Individual income tax return resident 2012 n11 Department of Education. Individual income tax return resident 2012 n11 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Individual income tax return resident 2012 n11 The educational institution should be able to tell you if it is an eligible educational institution. Individual income tax return resident 2012 n11   Certain educational institutions located outside the United States also participate in the U. Individual income tax return resident 2012 n11 S. Individual income tax return resident 2012 n11 Department of Education's Federal Student Aid (FSA) programs. Individual income tax return resident 2012 n11   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Individual income tax return resident 2012 n11 There are no income restrictions on the individual contributors. Individual income tax return resident 2012 n11 You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Individual income tax return resident 2012 n11   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Individual income tax return resident 2012 n11 This is a return of the investment in the plan. Individual income tax return resident 2012 n11 The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Individual income tax return resident 2012 n11 Earnings and return of investment. Individual income tax return resident 2012 n11    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Individual income tax return resident 2012 n11 The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Individual income tax return resident 2012 n11 Form 1099-Q should be sent to you by January 31, 2014. Individual income tax return resident 2012 n11 Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Individual income tax return resident 2012 n11 Adjusted qualified education expenses. Individual income tax return resident 2012 n11   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Individual income tax return resident 2012 n11 Tax-free educational 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), Veterans' educational assistance (see Veterans' Benefits 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 ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Individual income tax return resident 2012 n11 Taxable earnings. Individual income tax return resident 2012 n11   Use the following steps to figure the taxable part. Individual income tax return resident 2012 n11 Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Individual income tax return resident 2012 n11 The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Individual income tax return resident 2012 n11 Subtract the amount figured in (1) from the total distributed earnings. Individual income tax return resident 2012 n11 The result is the amount the beneficiary must include in income. Individual income tax return resident 2012 n11 Report it on Form 1040 or Form 1040NR, line 21. Individual income tax return resident 2012 n11 Example 1. Individual income tax return resident 2012 n11 In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Individual income tax return resident 2012 n11 Over the years they contributed $18,000 to the account. Individual income tax return resident 2012 n11 The total balance in the account was $27,000 on the date the distribution was made. Individual income tax return resident 2012 n11 In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Individual income tax return resident 2012 n11 She paid her college expenses from the following sources. Individual income tax return resident 2012 n11   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Individual income tax return resident 2012 n11   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Individual income tax return resident 2012 n11 Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Individual income tax return resident 2012 n11 Sara figures the taxable part of the distributed earnings as follows. Individual income tax return resident 2012 n11   1. Individual income tax return resident 2012 n11 $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Individual income tax return resident 2012 n11 $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Individual income tax return resident 2012 n11 Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Individual income tax return resident 2012 n11 This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Individual income tax return resident 2012 n11 Example 2. Individual income tax return resident 2012 n11 Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Individual income tax return resident 2012 n11   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Individual income tax return resident 2012 n11   1. Individual income tax return resident 2012 n11 $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Individual income tax return resident 2012 n11 $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Individual income tax return resident 2012 n11 This represents distributed earnings not used for adjusted qualified education expenses. Individual income tax return resident 2012 n11 Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Individual income tax return resident 2012 n11 For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Individual income tax return resident 2012 n11 Example 3. Individual income tax return resident 2012 n11 Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Individual income tax return resident 2012 n11 In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Individual income tax return resident 2012 n11   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Individual income tax return resident 2012 n11 Note. Individual income tax return resident 2012 n11 If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Individual income tax return resident 2012 n11 Coordination With Tuition and Fees Deduction. Individual income tax return resident 2012 n11   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Individual income tax return resident 2012 n11 Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Individual income tax return resident 2012 n11 You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Individual income tax return resident 2012 n11 Your basis is the total amount of contributions to that QTP account. Individual income tax return resident 2012 n11 You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Individual income tax return resident 2012 n11 If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Individual income tax return resident 2012 n11 ) from all such accounts in order to determine your taxable earnings for the year. Individual income tax return resident 2012 n11 By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Individual income tax return resident 2012 n11 Example 1. Individual income tax return resident 2012 n11 In 2013, Taylor received a final distribution of $1,000 from QTP #1. Individual income tax return resident 2012 n11 His unrecovered basis in that account before the distribution was $3,000. Individual income tax return resident 2012 n11 If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Individual income tax return resident 2012 n11 Example 2. Individual income tax return resident 2012 n11 Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Individual income tax return resident 2012 n11 His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Individual income tax return resident 2012 n11 Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Individual income tax return resident 2012 n11 In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Individual income tax return resident 2012 n11   1. Individual income tax return resident 2012 n11 $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Individual income tax return resident 2012 n11 $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Individual income tax return resident 2012 n11 $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Individual income tax return resident 2012 n11 Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Individual income tax return resident 2012 n11 Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Individual income tax return resident 2012 n11 Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Individual income tax return resident 2012 n11 Exceptions. Individual income tax return resident 2012 n11   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Individual income tax return resident 2012 n11 Made because the designated beneficiary is disabled. Individual income tax return resident 2012 n11 A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Individual income tax return resident 2012 n11 A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Individual income tax return resident 2012 n11 Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Individual income tax return resident 2012 n11 Made on account of the attendance of the designated beneficiary at a U. Individual income tax return resident 2012 n11 S. Individual income tax return resident 2012 n11 military academy (such as the USNA at Annapolis). Individual income tax return resident 2012 n11 This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Individual income tax return resident 2012 n11 S. Individual income tax return resident 2012 n11 Code) attributable to such attendance. Individual income tax return resident 2012 n11 Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Individual income tax return resident 2012 n11 ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Individual income tax return resident 2012 n11 Figuring the additional tax. Individual income tax return resident 2012 n11    Use Part II of Form 5329, to figure any additional tax. Individual income tax return resident 2012 n11 Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Individual income tax return resident 2012 n11 Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Individual income tax return resident 2012 n11 In addition, the designated beneficiary can be changed without transferring accounts. Individual income tax return resident 2012 n11 Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Individual income tax return resident 2012 n11 An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Individual income tax return resident 2012 n11 Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Individual income tax return resident 2012 n11 These are not taxable distributions. Individual income tax return resident 2012 n11 Members of the beneficiary's family. Individual income tax return resident 2012 n11   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Individual income tax return resident 2012 n11 Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Individual income tax return resident 2012 n11 Brother, sister, stepbrother, or stepsister. Individual income tax return resident 2012 n11 Father or mother or ancestor of either. Individual income tax return resident 2012 n11 Stepfather or stepmother. Individual income tax return resident 2012 n11 Son or daughter of a brother or sister. Individual income tax return resident 2012 n11 Brother or sister of father or mother. Individual income tax return resident 2012 n11 Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Individual income tax return resident 2012 n11 The spouse of any individual listed above. Individual income tax return resident 2012 n11 First cousin. Individual income tax return resident 2012 n11 Example. Individual income tax return resident 2012 n11 When Aaron graduated from college last year he had $5,000 left in his QTP. Individual income tax return resident 2012 n11 He wanted to give this money to his younger brother, who was in junior high school. Individual income tax return resident 2012 n11 In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Individual income tax return resident 2012 n11 If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Individual income tax return resident 2012 n11 Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Individual income tax return resident 2012 n11 See Members of the beneficiary's family , earlier. Individual income tax return resident 2012 n11 Example. Individual income tax return resident 2012 n11 Assume the same situation as in the last example. Individual income tax return resident 2012 n11 Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. 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