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Online 1040x

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Online 1040x

Online 1040x Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Online 1040x Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Online 1040x Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Online 1040x A filled-in example is included. Online 1040x Worksheet 1, Computation of Modified AGI. Online 1040x Worksheet 2, Computation of Traditional IRA Deduction for 2013. Online 1040x Worksheet 3, Computation of Taxable Social Security Benefits. Online 1040x Comprehensive Example and completed worksheets. Online 1040x Appendix C — Life Expectancy Tables. Online 1040x These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Online 1040x Table I (Single Life Expectancy). Online 1040x Table II (Joint Life and Last Survivor Expectancy). Online 1040x Table III (Uniform Lifetime). Online 1040x Appendix A. Online 1040x Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Online 1040x I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Online 1040x         2. Online 1040x         3. Online 1040x         4. Online 1040x         5. Online 1040x         6. Online 1040x         7. Online 1040x         8. Online 1040x         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Online 1040x             2. Online 1040x             3. Online 1040x             4. Online 1040x             5. Online 1040x             6. Online 1040x             7. Online 1040x             8. Online 1040x             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Online 1040x You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Online 1040x Appendix A. Online 1040x (Continued) Worksheet for Determining Required Minimum Distributions 1. Online 1040x Age 70½ 71½ 72½ 73½ 74½ 2. Online 1040x Year age was reached           3. Online 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Online 1040x Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Online 1040x Required distribution (divide line 3 by line 4)3                         1. Online 1040x Age 75½ 76½ 77½ 78½ 79½ 2. Online 1040x Year age was reached           3. Online 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Online 1040x Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Online 1040x Required distribution (divide line 3 by line 4)3                         1. Online 1040x Age 80½ 81½ 82½ 83½ 84½ 2. Online 1040x Year age was reached           3. Online 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Online 1040x Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Online 1040x Required distribution (divide line 3 by line 4)3                         1. Online 1040x Age 85½ 86½ 87½ 88½ 89½ 2. Online 1040x Year age was reached           3. Online 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Online 1040x Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Online 1040x Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Online 1040x 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Online 1040x 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Online 1040x You can, however, withdraw the total from one IRA or from more than one IRA. Online 1040x Appendix B. Online 1040x Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Online 1040x (See Are You Covered by an Employer Plan? in chapter 1. Online 1040x )  Use Worksheet 1 to figure your modified adjusted gross income. Online 1040x This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Online 1040x   The IRA deduction figured using Worksheet 2 is entered on your tax return. Online 1040x Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Online 1040x Married filing jointly  □ B. Online 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Online 1040x Married filing separately and lived with your spouse at any time during the year     1. Online 1040x Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Online 1040x )  1. Online 1040x   2. Online 1040x Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Online 1040x   3. Online 1040x Enter one-half of line 2  3. Online 1040x   4. Online 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Online 1040x S. Online 1040x possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Online 1040x   5. Online 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Online 1040x   6. Online 1040x Add lines 1, 3, 4, and 5  6. Online 1040x   7. Online 1040x Enter the amount listed below for your filing status. Online 1040x $32,000 if you checked box A above. Online 1040x $25,000 if you checked box B above. Online 1040x $0 if you checked box C above. Online 1040x  7. Online 1040x   8. Online 1040x Subtract line 7 from line 6. Online 1040x If zero or less, enter -0- on this line  8. Online 1040x   9. Online 1040x If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Online 1040x   If line 8 is more than zero, enter the amount listed below for your filing status. Online 1040x $12,000 if you checked box A above. Online 1040x $9,000 if you checked box B above. Online 1040x $0 if you checked box C above  9. Online 1040x   10. Online 1040x Subtract line 9 from line 8. Online 1040x If zero or less, enter -0-  10. Online 1040x   11. Online 1040x Enter the smaller of line 8 or line 9  11. Online 1040x   12. Online 1040x Enter one-half of line 11  12. Online 1040x   13. Online 1040x Enter the smaller of line 3 or line 12  13. Online 1040x   14. Online 1040x Multiply line 10 by . Online 1040x 85. Online 1040x If line 10 is zero, enter -0-  14. Online 1040x   15. Online 1040x Add lines 13 and 14  15. Online 1040x   16. Online 1040x Multiply line 2 by . Online 1040x 85  16. Online 1040x   17. Online 1040x Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Online 1040x  Enter the smaller of line 15 or line 16  17. Online 1040x   18. Online 1040x Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Online 1040x   19. Online 1040x Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Online 1040x Enter here and on line 2 of Worksheet 2, next  19. Online 1040x   Appendix B. Online 1040x (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Online 1040x . Online 1040x . Online 1040x AND your modified AGI is over . Online 1040x . Online 1040x . Online 1040x THEN enter on line 1 below . Online 1040x . Online 1040x . Online 1040x                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Online 1040x Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Online 1040x  **If you did not live with your spouse at any time during the year, consider your filing status as single. Online 1040x  Note. Online 1040x If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Online 1040x               1. Online 1040x Enter the applicable amount from above 1. Online 1040x   2. Online 1040x Enter your modified AGI from Worksheet 1, line 19 2. Online 1040x     Note. Online 1040x If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Online 1040x Proceed to Worksheet 3. Online 1040x     3. Online 1040x Subtract line 2 from line 1 3. Online 1040x   4. Online 1040x Multiply line 3 by the percentage below that applies to you. Online 1040x If the result is not a multiple of $10, round it to the next highest multiple of $10. Online 1040x (For example, $611. Online 1040x 40 is rounded to $620. Online 1040x ) However, if the result is less than $200, enter $200. Online 1040x       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Online 1040x 5%  (. Online 1040x 275) (by 32. Online 1040x 5% (. Online 1040x 325) if you are age 50 or older). Online 1040x All others, multiply line 3 by 55% (. Online 1040x 55) (by 65% (. Online 1040x 65) if you are age 50 or older). Online 1040x 4. Online 1040x   5. Online 1040x Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Online 1040x If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Online 1040x   6. Online 1040x Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Online 1040x   7. Online 1040x Deduction. Online 1040x Compare lines 4, 5, and 6. Online 1040x Enter the smallest amount here (or a smaller amount if you choose). Online 1040x Enter this amount on the Form 1040 or 1040A line for your IRA. Online 1040x (If the amount on line 6 is more than the amount on line 7, complete line 8. Online 1040x ) 7. Online 1040x   8. Online 1040x Nondeductible contributions. Online 1040x Subtract line 7 from line 5 or 6, whichever is smaller. Online 1040x Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Online 1040x 8. Online 1040x   Appendix B. Online 1040x (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Online 1040x Married filing jointly                   □ B. Online 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Online 1040x Married filing separately and lived with your spouse at any time during the  year             1. Online 1040x Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Online 1040x ) 1. Online 1040x   2. Online 1040x Deduction(s) from line 7 of Worksheet(s) 2 2. Online 1040x   3. Online 1040x Subtract line 2 from line 1 3. Online 1040x   4. Online 1040x Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Online 1040x   5. Online 1040x Enter one-half of line 4 5. Online 1040x   6. Online 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Online 1040x S. Online 1040x possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Online 1040x   7. Online 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Online 1040x   8. Online 1040x Add lines 3, 5, 6, and 7 8. Online 1040x   9. Online 1040x Enter the amount listed below for your filing status. Online 1040x $32,000 if you checked box A above. Online 1040x $25,000 if you checked box B above. Online 1040x $0 if you checked box C above. Online 1040x 9. Online 1040x   10. Online 1040x Subtract line 9 from line 8. Online 1040x If zero or less, enter -0- on this line. Online 1040x 10. Online 1040x   11. Online 1040x If line 10 is zero, stop here. Online 1040x None of your social security benefits are taxable. Online 1040x  If line 10 is more than zero, enter the amount listed below for your filing status. Online 1040x $12,000 if you checked box A above. Online 1040x $9,000 if you checked box B above. Online 1040x $0 if you checked box C above. Online 1040x 11. Online 1040x   12. Online 1040x Subtract line 11 from line 10. Online 1040x If zero or less, enter -0- 12. Online 1040x   13. Online 1040x Enter the smaller of line 10 or line 11 13. Online 1040x   14. Online 1040x Enter one-half of line 13 . Online 1040x 14. Online 1040x   15. Online 1040x Enter the smaller of line 5 or line 14 15. Online 1040x   16. Online 1040x Multiply line 12 by . Online 1040x 85. Online 1040x If line 12 is zero, enter -0- 16. Online 1040x   17. Online 1040x Add lines 15 and 16 17. Online 1040x   18. Online 1040x Multiply line 4 by . Online 1040x 85 18. Online 1040x   19. Online 1040x Taxable social security benefits. Online 1040x Enter the smaller of line 17 or line 18 19. Online 1040x   Appendix B. Online 1040x (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Online 1040x He is 65 years old and had 2013 wages of $89,500. Online 1040x His wife did not work in 2013. Online 1040x He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Online 1040x He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Online 1040x He participated in a section 401(k) retirement plan at work. Online 1040x  John completes worksheets 1 and 2. Online 1040x Worksheet 2 shows that his 2013 IRA deduction is $4,980. Online 1040x He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Online 1040x  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Online 1040x Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Online 1040x Married filing jointly  □ B. Online 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Online 1040x Married filing separately and lived with your spouse at any time during the year     1. Online 1040x Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Online 1040x ) 1. Online 1040x 89,500 2. Online 1040x Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Online 1040x 12,000 3. Online 1040x Enter one-half of line 2 3. Online 1040x 6,000 4. Online 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Online 1040x S. Online 1040x possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Online 1040x 0 5. Online 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Online 1040x 0 6. Online 1040x Add lines 1, 3, 4, and 5 6. Online 1040x 95,500 7. Online 1040x Enter the amount listed below for your filing status. Online 1040x $32,000 if you checked box A above. Online 1040x $25,000 if you checked box B above. Online 1040x $0 if you checked box C above. Online 1040x 7. Online 1040x 32,000 8. Online 1040x Subtract line 7 from line 6. Online 1040x If zero or less, enter -0- on this line 8. Online 1040x 63,500 9. Online 1040x If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Online 1040x   If line 8 is more than zero, enter the amount listed below for your filing status. Online 1040x $12,000 if you checked box A above. Online 1040x $9,000 if you checked box B above. Online 1040x $0 if you checked box C above 9. Online 1040x 12,000 10. Online 1040x Subtract line 9 from line 8. Online 1040x If zero or less, enter -0- 10. Online 1040x 51,500 11. Online 1040x Enter the smaller of line 8 or line 9 11. Online 1040x 12,000 12. Online 1040x Enter one-half of line 11 12. Online 1040x 6,000 13. Online 1040x Enter the smaller of line 3 or line 12 13. Online 1040x 6,000 14. Online 1040x Multiply line 10 by . Online 1040x 85. Online 1040x If line 10 is zero, enter -0- 14. Online 1040x 43,775 15. Online 1040x Add lines 13 and 14 15. Online 1040x 49,775 16. Online 1040x Multiply line 2 by . Online 1040x 85 16. Online 1040x 10,200 17. Online 1040x Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Online 1040x  Enter the smaller of line 15 or line 16 17. Online 1040x 10,200 18. Online 1040x Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Online 1040x 0 19. Online 1040x Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Online 1040x Enter here and on line 2 of Worksheet 2, next 19. Online 1040x 99,700 Appendix B. Online 1040x (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Online 1040x . Online 1040x . Online 1040x AND your modified AGI is over . Online 1040x . Online 1040x . Online 1040x THEN enter on line 1 below . Online 1040x . Online 1040x . Online 1040x                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Online 1040x Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Online 1040x  **If you did not live with your spouse at any time during the year, consider your filing status as single. Online 1040x  Note. Online 1040x If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Online 1040x               1. Online 1040x Enter the applicable amount from above 1. Online 1040x 115,000 2. Online 1040x Enter your modified AGI from Worksheet 1, line 19 2. Online 1040x 99,700   Note. Online 1040x If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Online 1040x Proceed to Worksheet 3. Online 1040x     3. Online 1040x Subtract line 2 from line 1 3. Online 1040x 15,300 4. Online 1040x Multiply line 3 by the percentage below that applies to you. Online 1040x If the result is not a multiple of $10, round it to the next highest multiple of $10. Online 1040x (For example, $611. Online 1040x 40 is rounded to $620. Online 1040x ) However, if the result is less than $200, enter $200. Online 1040x       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Online 1040x 5%  (. Online 1040x 275) (by 32. Online 1040x 5% (. Online 1040x 325) if you are age 50 or older). Online 1040x All others, multiply line 3 by 55% (. Online 1040x 55) (by 65% (. Online 1040x 65) if you are age 50 or older). Online 1040x 4. Online 1040x 4,980 5. Online 1040x Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Online 1040x If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Online 1040x 89,500 6. Online 1040x Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Online 1040x 6,000 7. Online 1040x Deduction. Online 1040x Compare lines 4, 5, and 6. Online 1040x Enter the smallest amount here (or a smaller amount if you choose). Online 1040x Enter this amount on the Form 1040 or 1040A line for your IRA. Online 1040x (If the amount on line 6 is more than the amount on line 7, complete line 8. Online 1040x ) 7. Online 1040x 4,980 8. Online 1040x Nondeductible contributions. Online 1040x Subtract line 7 from line 5 or 6, whichever is smaller. Online 1040x Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Online 1040x 8. Online 1040x 1,020 Appendix B. Online 1040x (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Online 1040x Married filing jointly                   □ B. Online 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Online 1040x Married filing separately and lived with your spouse at any time during the  year             1. Online 1040x Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Online 1040x ) 1. Online 1040x 89,500 2. Online 1040x Deduction(s) from line 7 of Worksheet(s) 2 2. Online 1040x 4,980 3. Online 1040x Subtract line 2 from line 1 3. Online 1040x 84,520 4. Online 1040x Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Online 1040x 12,000 5. Online 1040x Enter one-half of line 4 5. Online 1040x 6,000 6. Online 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Online 1040x S. Online 1040x possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Online 1040x 0 7. Online 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Online 1040x 0 8. Online 1040x Add lines 3, 5, 6, and 7 8. Online 1040x 90,520 9. Online 1040x Enter the amount listed below for your filing status. Online 1040x $32,000 if you checked box A above. Online 1040x $25,000 if you checked box B above. Online 1040x $0 if you checked box C above. Online 1040x 9. Online 1040x 32,000 10. Online 1040x Subtract line 9 from line 8. Online 1040x If zero or less, enter -0- on this line. Online 1040x 10. Online 1040x 58,520 11. Online 1040x If line 10 is zero, stop here. Online 1040x None of your social security benefits are taxable. Online 1040x  If line 10 is more than zero, enter the amount listed below for your filing status. Online 1040x $12,000 if you checked box A above. Online 1040x $9,000 if you checked box B above. Online 1040x $0 if you checked box C above. Online 1040x 11. Online 1040x 12,000 12. Online 1040x Subtract line 11 from line 10. Online 1040x If zero or less, enter -0- 12. Online 1040x 46,520 13. Online 1040x Enter the smaller of line 10 or line 11 13. Online 1040x 12,000 14. Online 1040x Enter one-half of line 13 . Online 1040x 14. Online 1040x 6,000 15. Online 1040x Enter the smaller of line 5 or line 14 15. Online 1040x 6,000 16. Online 1040x Multiply line 12 by . Online 1040x 85. Online 1040x If line 12 is zero, enter -0- 16. Online 1040x 39,542 17. Online 1040x Add lines 15 and 16 17. Online 1040x 45,542 18. Online 1040x Multiply line 4 by . Online 1040x 85 18. Online 1040x 10,200 19. Online 1040x Taxable social security benefits. Online 1040x Enter the smaller of line 17 or line 18 19. Online 1040x 10,200 Appendix C. Online 1040x Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Online 1040x 4 28 55. Online 1040x 3 1 81. Online 1040x 6 29 54. Online 1040x 3 2 80. Online 1040x 6 30 53. Online 1040x 3 3 79. Online 1040x 7 31 52. Online 1040x 4 4 78. Online 1040x 7 32 51. Online 1040x 4 5 77. Online 1040x 7 33 50. Online 1040x 4 6 76. Online 1040x 7 34 49. Online 1040x 4 7 75. Online 1040x 8 35 48. Online 1040x 5 8 74. Online 1040x 8 36 47. Online 1040x 5 9 73. Online 1040x 8 37 46. Online 1040x 5 10 72. Online 1040x 8 38 45. Online 1040x 6 11 71. Online 1040x 8 39 44. Online 1040x 6 12 70. Online 1040x 8 40 43. Online 1040x 6 13 69. Online 1040x 9 41 42. Online 1040x 7 14 68. Online 1040x 9 42 41. Online 1040x 7 15 67. Online 1040x 9 43 40. Online 1040x 7 16 66. Online 1040x 9 44 39. Online 1040x 8 17 66. Online 1040x 0 45 38. Online 1040x 8 18 65. Online 1040x 0 46 37. Online 1040x 9 19 64. 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Online 1040x Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Online 1040x 1 69. Online 1040x 6 69. Online 1040x 1 68. Online 1040x 7 68. Online 1040x 3 67. Online 1040x 9 67. Online 1040x 5 67. Online 1040x 2 66. Online 1040x 9 66. Online 1040x 6 21 69. Online 1040x 6 69. Online 1040x 1 68. Online 1040x 6 68. Online 1040x 2 67. Online 1040x 7 67. Online 1040x 3 66. Online 1040x 9 66. Online 1040x 6 66. Online 1040x 2 65. Online 1040x 9 22 69. Online 1040x 1 68. Online 1040x 6 68. Online 1040x 1 67. Online 1040x 6 67. Online 1040x 2 66. Online 1040x 7 66. Online 1040x 3 65. Online 1040x 9 65. Online 1040x 6 65. Online 1040x 2 23 68. Online 1040x 7 68. Online 1040x 2 67. Online 1040x 6 67. Online 1040x 1 66. Online 1040x 6 66. Online 1040x 2 65. Online 1040x 7 65. Online 1040x 3 64. 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Online 1040x 5 57. Online 1040x 6 56. Online 1040x 7 55. Online 1040x 7 54. Online 1040x 8 Appendix C. Online 1040x (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Online 1040x 3 62. Online 1040x 3 61. Online 1040x 4 60. Online 1040x 4 59. Online 1040x 5 58. Online 1040x 5 57. Online 1040x 6 56. Online 1040x 6 55. Online 1040x 7 54. Online 1040x 7 61 63. Online 1040x 3 62. Online 1040x 3 61. Online 1040x 3 60. Online 1040x 4 59. Online 1040x 4 58. Online 1040x 5 57. Online 1040x 5 56. Online 1040x 6 55. Online 1040x 6 54. Online 1040x 7 62 63. Online 1040x 2 62. Online 1040x 3 61. Online 1040x 3 60. Online 1040x 4 59. Online 1040x 4 58. Online 1040x 4 57. Online 1040x 5 56. Online 1040x 5 55. Online 1040x 6 54. Online 1040x 7 63 63. Online 1040x 2 62. Online 1040x 3 61. Online 1040x 3 60. Online 1040x 3 59. 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Online 1040x (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Online 1040x 1 46. Online 1040x 4 45. Online 1040x 8 45. Online 1040x 1 44. Online 1040x 5 44. Online 1040x 0 43. Online 1040x 4 42. Online 1040x 9 42. Online 1040x 4 41. Online 1040x 9 49 46. Online 1040x 8 46. Online 1040x 1 45. Online 1040x 4 44. Online 1040x 8 44. Online 1040x 2 43. Online 1040x 6 43. Online 1040x 0 42. Online 1040x 4 41. Online 1040x 9 41. Online 1040x 4 50 46. Online 1040x 5 45. Online 1040x 8 45. Online 1040x 1 44. Online 1040x 4 43. Online 1040x 8 43. Online 1040x 2 42. Online 1040x 6 42. Online 1040x 0 41. Online 1040x 5 40. Online 1040x 9 51 46. Online 1040x 3 45. Online 1040x 5 44. Online 1040x 8 44. Online 1040x 1 43. Online 1040x 5 42. Online 1040x 8 42. Online 1040x 2 41. Online 1040x 6 41. Online 1040x 0 40. 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Online 1040x 0 37. Online 1040x 0 36. Online 1040x 1 35. Online 1040x 2 Appendix C. Online 1040x (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Online 1040x 7 42. Online 1040x 7 41. Online 1040x 8 40. Online 1040x 8 39. Online 1040x 9 38. Online 1040x 9 38. Online 1040x 0 37. Online 1040x 0 36. Online 1040x 1 35. Online 1040x 2 89 43. Online 1040x 7 42. Online 1040x 7 41. Online 1040x 7 40. Online 1040x 8 39. Online 1040x 8 38. Online 1040x 9 38. Online 1040x 0 37. Online 1040x 0 36. Online 1040x 1 35. Online 1040x 2 90 43. Online 1040x 7 42. Online 1040x 7 41. Online 1040x 7 40. Online 1040x 8 39. Online 1040x 8 38. Online 1040x 9 38. Online 1040x 0 37. Online 1040x 0 36. Online 1040x 1 35. Online 1040x 2 91 43. Online 1040x 7 42. Online 1040x 7 41. Online 1040x 7 40. Online 1040x 8 39. Online 1040x 8 38. 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Online 1040x 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Online 1040x 4 40. Online 1040x 0 39. Online 1040x 5 39. Online 1040x 1 38. Online 1040x 7 38. Online 1040x 3 38. Online 1040x 0 37. Online 1040x 6 37. Online 1040x 3 37. Online 1040x 1 51 40. Online 1040x 0 39. Online 1040x 5 39. Online 1040x 0 38. Online 1040x 5 38. Online 1040x 1 37. Online 1040x 7 37. Online 1040x 4 37. Online 1040x 0 36. Online 1040x 7 36. Online 1040x 4 52 39. Online 1040x 5 39. Online 1040x 0 38. Online 1040x 5 38. Online 1040x 0 37. Online 1040x 6 37. Online 1040x 2 36. Online 1040x 8 36. Online 1040x 4 36. Online 1040x 0 35. Online 1040x 7 53 39. Online 1040x 1 38. Online 1040x 5 38. Online 1040x 0 37. Online 1040x 5 37. Online 1040x 1 36. Online 1040x 6 36. Online 1040x 2 35. Online 1040x 8 35. Online 1040x 4 35. 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Online 1040x (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Online 1040x 3 25. Online 1040x 6 24. Online 1040x 8 24. Online 1040x 1 23. Online 1040x 4 22. Online 1040x 7 22. Online 1040x 0 21. Online 1040x 4 20. Online 1040x 8 20. Online 1040x 2 77 26. Online 1040x 2 25. Online 1040x 4 24. Online 1040x 7 23. Online 1040x 9 23. Online 1040x 2 22. Online 1040x 5 21. Online 1040x 8 21. Online 1040x 2 20. Online 1040x 6 19. Online 1040x 9 78 26. Online 1040x 1 25. Online 1040x 3 24. Online 1040x 6 23. Online 1040x 8 23. Online 1040x 1 22. Online 1040x 4 21. Online 1040x 7 21. Online 1040x 0 20. Online 1040x 3 19. Online 1040x 7 79 26. Online 1040x 0 25. Online 1040x 2 24. Online 1040x 4 23. Online 1040x 7 22. Online 1040x 9 22. Online 1040x 2 21. Online 1040x 5 20. Online 1040x 8 20. Online 1040x 1 19. 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Online 1040x 2 19. Online 1040x 4 18. Online 1040x 6 17. Online 1040x 8 Appendix C. Online 1040x (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Online 1040x 8 21. Online 1040x 3 20. Online 1040x 9 20. Online 1040x 6 20. Online 1040x 2 19. Online 1040x 9 19. Online 1040x 6 19. Online 1040x 4 19. Online 1040x 1 18. Online 1040x 9 71 21. Online 1040x 3 20. Online 1040x 9 20. Online 1040x 5 20. Online 1040x 1 19. Online 1040x 7 19. Online 1040x 4 19. Online 1040x 1 18. Online 1040x 8 18. Online 1040x 5 18. Online 1040x 3 72 20. Online 1040x 9 20. Online 1040x 5 20. Online 1040x 0 19. Online 1040x 6 19. Online 1040x 3 18. Online 1040x 9 18. Online 1040x 6 18. Online 1040x 3 18. Online 1040x 0 17. Online 1040x 7 73 20. Online 1040x 6 20. Online 1040x 1 19. Online 1040x 6 19. Online 1040x 2 18. Online 1040x 8 18. 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Online 1040x 1 3. Online 1040x 9 3. Online 1040x 7 3. Online 1040x 5 3. Online 1040x 2 113 5. Online 1040x 6 5. Online 1040x 2 4. Online 1040x 9 4. Online 1040x 6 4. Online 1040x 4 4. Online 1040x 1 3. Online 1040x 9 3. Online 1040x 6 3. Online 1040x 4 3. Online 1040x 2 114 5. Online 1040x 6 5. Online 1040x 2 4. Online 1040x 9 4. Online 1040x 6 4. Online 1040x 3 4. Online 1040x 1 3. Online 1040x 9 3. Online 1040x 6 3. Online 1040x 4 3. Online 1040x 2 115+ 5. Online 1040x 5 5. Online 1040x 2 4. Online 1040x 9 4. Online 1040x 6 4. Online 1040x 3 4. Online 1040x 1 3. Online 1040x 8 3. Online 1040x 6 3. Online 1040x 4 3. Online 1040x 1 Appendix C. Online 1040x (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Online 1040x 2 4. Online 1040x 1 3. Online 1040x 9 3. Online 1040x 8 3. Online 1040x 7 3. Online 1040x 5 3. Online 1040x 4 3. Online 1040x 3 3. Online 1040x 3 3. Online 1040x 2 101 4. Online 1040x 1 3. Online 1040x 9 3. Online 1040x 7 3. Online 1040x 6 3. Online 1040x 5 3. Online 1040x 4 3. Online 1040x 2 3. Online 1040x 1 3. Online 1040x 1 3. Online 1040x 0 102 3. Online 1040x 9 3. Online 1040x 7 3. Online 1040x 6 3. Online 1040x 4 3. Online 1040x 3 3. Online 1040x 2 3. Online 1040x 1 3. Online 1040x 0 2. Online 1040x 9 2. Online 1040x 8 103 3. Online 1040x 8 3. Online 1040x 6 3. Online 1040x 4 3. Online 1040x 3 3. Online 1040x 2 3. Online 1040x 0 2. Online 1040x 9 2. Online 1040x 8 2. Online 1040x 7 2. Online 1040x 6 104 3. Online 1040x 7 3. Online 1040x 5 3. Online 1040x 3 3. Online 1040x 2 3. Online 1040x 0 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 6 2. Online 1040x 5 2. Online 1040x 4 105 3. Online 1040x 5 3. Online 1040x 4 3. Online 1040x 2 3. Online 1040x 0 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 6 2. Online 1040x 5 2. Online 1040x 4 2. Online 1040x 3 106 3. Online 1040x 4 3. Online 1040x 2 3. Online 1040x 1 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 6 2. Online 1040x 4 2. Online 1040x 3 2. Online 1040x 2 2. Online 1040x 1 107 3. Online 1040x 3 3. Online 1040x 1 3. Online 1040x 0 2. Online 1040x 8 2. Online 1040x 6 2. Online 1040x 5 2. Online 1040x 3 2. Online 1040x 2 2. Online 1040x 1 2. Online 1040x 0 108 3. Online 1040x 3 3. Online 1040x 1 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 5 2. Online 1040x 4 2. Online 1040x 2 2. Online 1040x 1 1. Online 1040x 9 1. Online 1040x 8 109 3. Online 1040x 2 3. Online 1040x 0 2. Online 1040x 8 2. Online 1040x 6 2. Online 1040x 4 2. Online 1040x 3 2. Online 1040x 1 2. Online 1040x 0 1. Online 1040x 8 1. Online 1040x 7 110 3. Online 1040x 1 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 5 2. Online 1040x 3 2. Online 1040x 2 2. Online 1040x 0 1. Online 1040x 9 1. Online 1040x 7 1. Online 1040x 6 111 3. Online 1040x 1 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 5 2. Online 1040x 3 2. Online 1040x 1 1. Online 1040x 9 1. Online 1040x 8 1. Online 1040x 6 1. Online 1040x 5 112 3. Online 1040x 0 2. Online 1040x 8 2. Online 1040x 6 2. Online 1040x 4 2. Online 1040x 2 2. Online 1040x 0 1. Online 1040x 9 1. Online 1040x 7 1. Online 1040x 5 1. Online 1040x 4 113 3. Online 1040x 0 2. Online 1040x 8 2. Online 1040x 6 2. Online 1040x 4 2. Online 1040x 2 2. Online 1040x 0 1. Online 1040x 8 1. Online 1040x 6 1. Online 1040x 5 1. Online 1040x 3 114 3. Online 1040x 0 2. Online 1040x 7 2. Online 1040x 5 2. Online 1040x 3 2. Online 1040x 1 1. Online 1040x 9 1. Online 1040x 8 1. Online 1040x 6 1. Online 1040x 4 1. Online 1040x 3 115+ 2. Online 1040x 9 2. Online 1040x 7 2. Online 1040x 5 2. Online 1040x 3 2. Online 1040x 1 1. Online 1040x 9 1. Online 1040x 7 1. Online 1040x 5 1. Online 1040x 4 1. Online 1040x 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Online 1040x 5 1. Online 1040x 4 1. Online 1040x 3 1. Online 1040x 2 1. Online 1040x 1 1. Online 1040x 1         111 1. Online 1040x 4 1. Online 1040x 2 1. Online 1040x 1 1. Online 1040x 1 1. Online 1040x 0 1. Online 1040x 0         112 1. Online 1040x 3 1. Online 1040x 1 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0         113 1. Online 1040x 2 1. Online 1040x 1 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0         114 1. Online 1040x 1 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0         115+ 1. Online 1040x 1 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0 1. Online 1040x 0         Appendix C. Online 1040x Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Online 1040x 4 93 9. Online 1040x 6 71 26. Online 1040x 5 94 9. Online 1040x 1 72 25. Online 1040x 6 95 8. Online 1040x 6 73 24. Online 1040x 7 96 8. Online 1040x 1 74 23. Online 1040x 8 97 7. Online 1040x 6 75 22. Online 1040x 9 98 7. Online 1040x 1 76 22. Online 1040x 0 99 6. Online 1040x 7 77 21. Online 1040x 2 100 6. Online 1040x 3 78 20. Online 1040x 3 101 5. Online 1040x 9 79 19. Online 1040x 5 102 5. Online 1040x 5 80 18. Online 1040x 7 103 5. Online 1040x 2 81 17. Online 1040x 9 104 4. Online 1040x 9 82 17. Online 1040x 1 105 4. Online 1040x 5 83 16. Online 1040x 3 106 4. Online 1040x 2 84 15. Online 1040x 5 107 3. Online 1040x 9 85 14. Online 1040x 8 108 3. Online 1040x 7 86 14. Online 1040x 1 109 3. Online 1040x 4 87 13. Online 1040x 4 110 3. Online 1040x 1 88 12. Online 1040x 7 111 2. Online 1040x 9 89 12. Online 1040x 0 112 2. Online 1040x 6 90 11. Online 1040x 4 113 2. Online 1040x 4 91 10. Online 1040x 8 114 2. Online 1040x 1 92 10. Online 1040x 2 115 and over 1. Online 1040x 9 Prev  Up  Next   Home   More Online Publications
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Online 1040x 19. Online 1040x   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. Online 1040x This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. Online 1040x Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Online 1040x However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Online 1040x For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Online 1040x This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Online 1040x Table 19-1 summarizes the features of the student loan interest deduction. Online 1040x Table 19-1. Online 1040x Student Loan Interest Deduction at a Glance Do not rely on this table alone. Online 1040x Refer to the text for more details. Online 1040x Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. Online 1040x Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. Online 1040x Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Online 1040x Time limit on deduction You can deduct interest paid during the remaining period of your student loan. Online 1040x Phaseout The amount of your deduction depends on your income level. Online 1040x Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Online 1040x It includes both required and voluntary interest payments. Online 1040x Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. Online 1040x Loans from the following sources are not qualified student loans. Online 1040x A related person. Online 1040x A qualified employer plan. Online 1040x Exceptions. Online 1040x   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. Online 1040x An individual can be your dependent even if you are the dependent of another taxpayer. Online 1040x An individual can be your dependent even if the individual files a joint return with a spouse. Online 1040x An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Online 1040x    Reasonable period of time. Online 1040x   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Online 1040x   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Online 1040x The expenses relate to a specific academic period. Online 1040x The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Online 1040x   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. Online 1040x Academic period. Online 1040x   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. Online 1040x 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. Online 1040x Eligible student. Online 1040x   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Online 1040x Enrolled at least half-time. Online 1040x   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Online 1040x   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Online 1040x However, the standard may not be lower than any of those established by the U. Online 1040x S. Online 1040x Department of Education under the Higher Education Act of 1965. Online 1040x Related person. Online 1040x   You cannot deduct interest on a loan you get from a related person. Online 1040x Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Online 1040x ), Your lineal descendants (children, grandchildren, etc. Online 1040x ), and Certain corporations, partnerships, trusts, and exempt organizations. Online 1040x Qualified employer plan. Online 1040x   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Online 1040x Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Online 1040x They include amounts paid for the following items. Online 1040x Tuition and fees. Online 1040x Room and board. Online 1040x Books, supplies, and equipment. Online 1040x Other necessary expenses (such as transportation). Online 1040x The cost of room and board qualifies only to the extent that it is not more than: 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, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Online 1040x Eligible educational institution. Online 1040x   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. Online 1040x S. Online 1040x Department of Education. Online 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online 1040x   Certain educational institutions located outside the United States also participate in the U. Online 1040x S. Online 1040x Department of Education's Federal Student Aid (FSA) programs. Online 1040x   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting 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. Online 1040x   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Online 1040x The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Online 1040x    The educational institution should be able to tell you if it is an eligible educational institution. Online 1040x Adjustments to qualified education expenses. Online 1040x   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). Online 1040x See chapter 4 of Publication 970 for details. Online 1040x Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. Online 1040x Loan origination fee. Online 1040x   In general, this is a one-time fee charged by the lender when a loan is made. Online 1040x To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Online 1040x A loan origination fee treated as interest accrues over the life of the loan. Online 1040x Capitalized interest. Online 1040x    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Online 1040x Interest on revolving lines of credit. Online 1040x   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Online 1040x See Qualified Education Expenses , earlier. Online 1040x Interest on refinanced student loans. Online 1040x   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Online 1040x If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Online 1040x Voluntary interest payments. Online 1040x   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Online 1040x Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. Online 1040x Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Online 1040x Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Online 1040x Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Online 1040x For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. Online 1040x Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Online 1040x Your filing status is any filing status except married filing separately. Online 1040x No one else is claiming an exemption for you on his or her tax return. Online 1040x You are legally obligated to pay interest on a qualified student loan. Online 1040x You paid interest on a qualified student loan. Online 1040x Interest paid by others. Online 1040x   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Online 1040x See chapter 4 of Publication 970 for more information. Online 1040x No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). Online 1040x How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Online 1040x However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Online 1040x You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Online 1040x For details on figuring your MAGI, see chapter 4 of Publication 970. Online 1040x How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. Online 1040x However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. Online 1040x To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. Online 1040x Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Online 1040x For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Online 1040x Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Online 1040x However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Online 1040x For information on allocating payments between interest and principal, see chapter 4 of Publication 970. Online 1040x To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. Online 1040x Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Online 1040x 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. Online 1040x The qualified expenses must be for higher education, as explained later under What Expenses Qualify . Online 1040x The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Online 1040x Table 19-2 summarizes the features of the tuition and fees deduction. Online 1040x You may be able to take a credit for your education expenses instead of a deduction. Online 1040x You can choose the one that will give you the lower tax. Online 1040x See chapter 35, Education Credits, for details about the credits. Online 1040x Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Online 1040x Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Online 1040x You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. Online 1040x You paid the education expenses for an eligible student. Online 1040x The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. Online 1040x Qualified education expenses are defined under What Expenses Qualify . Online 1040x Eligible students are defined later under Who Is an Eligible Student . Online 1040x Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Online 1040x Your filing status is married filing separately. Online 1040x Another person can claim an exemption for you as a dependent on his or her tax return. Online 1040x You cannot take the deduction even if the other person does not actually claim that exemption. Online 1040x Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Online 1040x 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. Online 1040x More information on nonresident aliens can be found in Publication 519, U. Online 1040x S. Online 1040x Tax Guide for Aliens. Online 1040x You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. Online 1040x However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. Online 1040x Table 19-2. Online 1040x Tuition and Fees Deduction at a Glance Do not rely on this table alone. Online 1040x Refer to the text for more details. Online 1040x Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. Online 1040x Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. Online 1040x 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. Online 1040x 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. Online 1040x 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. Online 1040x 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 (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. Online 1040x Payments with borrowed funds. Online 1040x   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Online 1040x 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. Online 1040x Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Online 1040x Student withdraws from class(es). Online 1040x   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Online 1040x 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. Online 1040x Eligible educational institution. Online 1040x   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. Online 1040x S. Online 1040x Department of Education. Online 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online 1040x The educational institution should be able to tell you if it is an eligible educational institution. Online 1040x   Certain educational institutions located outside the United States also participate in the U. Online 1040x S. Online 1040x Department of Education's Federal Student Aid (FSA) programs. Online 1040x Academic period. Online 1040x    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. Online 1040x If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. Online 1040x Related expenses. Online 1040x   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Online 1040x Prepaid expenses. Online 1040x   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. Online 1040x See Academic period, earlier. Online 1040x For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. Online 1040x    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. Online 1040x No Double Benefit Allowed You cannot do any of the following. Online 1040x Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Online 1040x 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. Online 1040x 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). Online 1040x 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. Online 1040x See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. Online 1040x Deduct qualified education expenses that have been paid with tax-free interest on U. Online 1040x S. Online 1040x savings bonds (Form 8815). Online 1040x See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Online 1040x Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. Online 1040x See Adjustments to qualified education expenses, later. Online 1040x Adjustments to qualified education expenses. Online 1040x   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Online 1040x The result is the amount of adjusted qualified education expenses for each student. Online 1040x Tax-free educational assistance. Online 1040x   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. Online 1040x See Academic period, earlier. Online 1040x   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Online 1040x Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. Online 1040x However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: 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 Pub. Online 1040x 970, chapter 1. Online 1040x 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 Pub. Online 1040x 970, chapter 1. Online 1040x You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. Online 1040x For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. Online 1040x 970. Online 1040x Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. Online 1040x 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). Online 1040x 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. Online 1040x 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. Online 1040x Refunds. Online 1040x   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. Online 1040x See chapter 6 of Pub. Online 1040x 970 for more information. Online 1040x Some tax-free educational assistance received after 2013 may be treated as a refund. Online 1040x See Tax-free educational assistance, earlier. Online 1040x Refunds received in 2013. Online 1040x    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Online 1040x Refunds received after 2013 but before your income tax return is filed. Online 1040x   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Online 1040x Refunds received after 2013 and after your income tax return is filed. Online 1040x   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. Online 1040x See chapter 6 of Pub. Online 1040x 970 for more information. Online 1040x Coordination with Coverdell education savings accounts and qualified tuition programs. Online 1040x    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). Online 1040x 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. Online 1040x Amounts that do not reduce qualified education expenses. Online 1040x   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. Online 1040x   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. Online 1040x 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. Online 1040x The use of the money is not restricted. Online 1040x 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. Online 1040x This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Online 1040x Sports, games, hobbies, and noncredit courses. Online 1040x   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. Online 1040x However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Online 1040x Comprehensive or bundled fees. Online 1040x   Some eligible educational institutions combine all of their fees for an academic period into one amount. Online 1040x 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. Online 1040x The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Online 1040x See How Do You Figure the Deduction , later, for more information about Form 1098-T. Online 1040x 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 (defined earlier). Online 1040x 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. Online 1040x Table 19-3 summarizes who can claim the deduction. Online 1040x How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Online 1040x For details on figuring your MAGI, see chapter 6 of Publication 970. Online 1040x How Do You Figure the Deduction Figure the deduction using Form 8917. Online 1040x To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Online 1040x 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. Online 1040x To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. Online 1040x Table 19-3. Online 1040x Who Can Claim a Dependent's Expenses Do not rely on this table alone. Online 1040x See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. Online 1040x IF your dependent is an eligible student and you. Online 1040x . Online 1040x . Online 1040x AND. Online 1040x . Online 1040x . Online 1040x THEN. Online 1040x . Online 1040x . Online 1040x 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. Online 1040x Your dependent cannot take a deduction. Online 1040x claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Online 1040x do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Online 1040x do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Online 1040x Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. Online 1040x If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Online 1040x However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. Online 1040x You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. Online 1040x Eligible educator. Online 1040x   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Online 1040x Qualified expenses. Online 1040x   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Online 1040x An ordinary expense is one that is common and accepted in your educational field. Online 1040x A necessary expense is one that is helpful and appropriate for your profession as an educator. Online 1040x An expense does not have to be required to be considered necessary. Online 1040x   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Online 1040x   You must reduce your qualified expenses by the following amounts. Online 1040x Excludable U. Online 1040x S. Online 1040x series EE and I savings bond interest from Form 8815. Online 1040x See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Online 1040x Nontaxable qualified tuition program earnings or distributions. Online 1040x See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. Online 1040x Nontaxable distribution of earnings from a Coverdell education savings account. Online 1040x See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. Online 1040x Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. Online 1040x Prev  Up  Next   Home   More Online Publications