Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

State Tax Form

1040ez Tax Form DownloadFiling Past Year Tax ReturnsState Tax BookletFree Irs Tax Forms 2011Irs Form 1040ezHow Do I File My 2009 Taxes Online4506t Ez FormCan I Efile 2011 Taxes2011 Income Tax Forms 1040ezFiling 2012 Taxes For FreeHow To File A 2012 Tax ReturnE File State Taxes OnlyHow Can I File My 2011 Taxes OnlineFree 2011 Tax Return OnlineCan I File My State Taxes For FreeNonresidents State Tax FormsWhere Can I File 2011 Taxes Online2010 1040ez FormMilitary H&r Block1040 InstructionsFiling Taxes Online FreeIrs Tax 1040ezHow Do I File A Tax Extension For FreeHow To File Tax ReturnFree State Tax Filing 20142011 Federal Tax Form 1040 Ez InstructionsIrs Estimated Tax Form 20121040ez FormsH&r Block Military Tax ReturnIrs Gov 1040 EzIrs Gov 2010 Tax FormsMilitary PayMilitary Tax ServiceIrs Form 1040ez 2014Www Irs GovState Tax Return SoftwareTax Act 2011How To Amend My Taxes Online1040nr Ez 2013Tax Form 1040a

State Tax Form

State tax form 6. State tax form   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. State tax form Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). State tax form 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. State tax form The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . State tax form What is the tax benefit of the tuition and fees deduction. State tax form   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. State tax form   This deduction is taken as an adjustment to income. State tax form This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). State tax form This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. State tax form You can choose the education benefit that will give you the lowest tax. State tax form You may want to compare the tuition and fees deduction to the education credits. State tax form See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. State tax form Table 6-1. State tax form Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. State tax form Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. State tax form Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. State tax form You pay qualified education expenses of higher education. State tax form You pay the education expenses for an eligible student. State tax form The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. State tax form The term “qualified education expenses” is defined later under Qualified Education Expenses . State tax form “Eligible student” is defined later under Who Is an Eligible Student . State tax form For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. State tax form Table 6-1. State tax form Tuition and Fees Deduction at a Glance Do not rely on this table alone. State tax form Refer to the text for complete details. State tax form Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. State tax form What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). State tax form Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. State tax form 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. State tax form 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. State tax form Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. State tax form Your filing status is married filing separately. State tax form Another person can claim an exemption for you as a dependent on his or her tax return. State tax form You cannot take the deduction even if the other person does not actually claim that exemption. State tax form Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). State tax form 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. State tax form More information on nonresident aliens can be found in Publication 519. State tax form 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. State tax form Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. State tax form For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. State tax form Academic period. State tax form   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. State tax form 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. State tax form Paid with borrowed funds. State tax form   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. State tax form 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. State tax form Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. State tax form Student withdraws from class(es). State tax form   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. State tax form 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. State tax form Eligible educational institution. State tax form   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. State tax form S. State tax form Department of Education. State tax form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. State tax form The educational institution should be able to tell you if it is an eligible educational institution. State tax form   Certain educational institutions located outside the United States also participate in the U. State tax form S. State tax form Department of Education's Federal Student Aid (FSA) programs. State tax form Related expenses. State tax form   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. State tax form Prepaid expenses. State tax form   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. State tax form See Academic period , earlier. State tax form For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). State tax form You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). State tax form In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. State tax form Example 1. State tax form Jackson is a sophomore in University V's degree program in dentistry. State tax form This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. State tax form Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. State tax form Example 2. State tax form Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. State tax form The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. State tax form Charles bought his books from a friend, so what he paid for them is not a qualified education expense. State tax form Donna bought hers at College W's bookstore. State tax form Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. State tax form Example 3. State tax form When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. State tax form This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. State tax form No portion of the fee covers personal expenses. State tax form Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. State tax form Therefore, it is a qualified expense. State tax form No Double Benefit Allowed You cannot do any of the following. State tax form Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. State tax form 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. State tax form 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). State tax form 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. State tax form See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. State tax form Deduct qualified education expenses that have been paid with tax-free interest on U. State tax form S. State tax form savings bonds (Form 8815). State tax form See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. State tax form Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. State tax form See the following section on Adjustments to Qualified Education Expenses. State tax form Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. State tax form The result is the amount of adjusted qualified education expenses for each student. State tax form You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. State tax form Tax-free educational assistance. State tax form   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. State tax form See Academic period , earlier. State tax form   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. State tax form 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). State tax form   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. State tax form 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. State tax form   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. State tax form Generally, any scholarship or fellowship is treated as tax free. State tax form However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. State tax form The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State tax form The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State tax form You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. State tax form For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. State tax form Refunds. State tax form   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. State tax form Some tax-free educational assistance received after 2013 may be treated as a refund. State tax form See Tax-free educational assistance , earlier. State tax form Refunds received in 2013. State tax form   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. State tax form Refunds received after 2013 but before your income tax return is filed. State tax form   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. State tax form Refunds received after 2013 and after your income tax return is filed. State tax form   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. State tax form See Credit recapture , later. State tax form Coordination with Coverdell education savings accounts and qualified tuition programs. State tax form   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). State tax form 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. State tax form Credit recapture. State tax form    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. State tax form You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. State tax form You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). State tax form Include that amount as an additional tax for the year the refund or tax-free assistance was received. State tax form Example. State tax form   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. State tax form You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. State tax form The reduction reduced your taxable income by $3,500. State tax form Also, you claimed no tax credits in 2013. State tax form Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. State tax form Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. State tax form The refigured tuition and fees deduction is $1,500. State tax form Do not file an amended 2013 tax return to account for this adjustment. State tax form Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. State tax form You cannot file Form 1040A for 2014. State tax form Amounts that do not reduce qualified education expenses. State tax form   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. State tax form   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. State tax form The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. State tax form The use of the money is not restricted. State tax form Example 1. State tax form In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. State tax form The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. State tax form To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. State tax form The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. State tax form University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. State tax form Jackie does not report any portion of the scholarship as income on her tax return. State tax form In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. State tax form The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. State tax form Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. State tax form Example 2. State tax form The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. State tax form Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. State tax form Jackie is treated as having paid $3,000 in qualified education expenses. State tax form 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. State tax form This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. State tax form Sports, games, hobbies, and noncredit courses. State tax form   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. State tax form However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. State tax form Comprehensive or bundled fees. State tax form   Some eligible educational institutions combine all of their fees for an academic period into one amount. State tax form 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. State tax form 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. State tax form See Figuring the Deduction , later, for more information about Form 1098-T. State tax form Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). State tax form 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. State tax form For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. State tax form You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. State tax form IF your dependent is an eligible student and you. State tax form . State tax form . State tax form AND. State tax form . State tax form . State tax form THEN. State tax form . State tax form . State tax form 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. State tax form Your dependent cannot take a deduction. State tax form claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. State tax form do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. State tax form do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. State tax form Expenses paid by dependent. State tax form   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. State tax form Neither you nor your dependent can deduct the expenses. State tax form For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. State tax form This rule applies even if you do not claim an exemption for your dependent on your tax return. State tax form Expenses paid by you. State tax form   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. State tax form Expenses paid under divorce decree. State tax form   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. State tax form Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. State tax form Expenses paid by others. State tax form   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. State tax form In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. State tax form If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. State tax form If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. State tax form If the student is your dependent, no one can deduct the payments. State tax form Example. State tax form In 2013, Ms. State tax form Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. State tax form For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. State tax form If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. State tax form If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. State tax form Baker's payment. State tax form Tuition reduction. State tax form   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. State tax form If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. State tax form For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State tax form Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. State tax form See Effect of the Amount of Your Income on the Amount of Your Deduction , later. State tax form Form 1098-T. State tax form   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). State tax form 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. State tax form An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. State tax form However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. State tax form When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. State tax form   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. State tax form    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. State tax form Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. State tax form If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. State tax form No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). State tax form Modified adjusted gross income (MAGI). State tax form   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. State tax form However, as discussed below, there may be other modifications. State tax form MAGI when using Form 1040A. State tax form   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). State tax form MAGI when using Form 1040. State tax form   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. State tax form   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. State tax form   You can use Worksheet 6-1. State tax form MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. State tax form Table 6-2. State tax form Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. State tax form . State tax form . State tax form AND your MAGI is. State tax form . State tax form . State tax form THEN your maximum tuition and fees deduction is. State tax form . State tax form . State tax form single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. State tax form more than $65,000  but not more than $80,000 $2,000. State tax form more than $80,000 $0. State tax form married filing joint return not more than $130,000 $4,000. State tax form more than $130,000 but not more than $160,000 $2,000. State tax form more than $160,000 $0. State tax form Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. State tax form Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. State tax form A filled-in Form 8917 is shown at the end of this chapter. State tax form Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. State tax form This is the first year of his postsecondary education. State tax form During 2013, he paid $3,600 for his qualified 2013 tuition expense. State tax form Both he and the college meet all of the requirements for the tuition and fees deduction. State tax form Tim's total income (Form 1040, line 22) and MAGI are $26,000. State tax form He figures his deduction of $3,600 as shown on Form 8917, later. State tax form Worksheet 6-1. State tax form MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. State tax form Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. State tax form 1. State tax form Enter the amount from Form 1040, line 22   1. State tax form         2. State tax form Enter the total from Form 1040, lines 23 through 33   2. State tax form               3. State tax form Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. State tax form               4. State tax form Add lines 2 and 3   4. State tax form         5. State tax form Subtract line 4 from line 1   5. State tax form         6. State tax form Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. State tax form         7. State tax form Enter your foreign housing deduction (Form 2555, line 50)   7. State tax form         8. State tax form Enter the amount of income from Puerto Rico you are excluding   8. State tax form         9. State tax form Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. State tax form         10. State tax form Add lines 5 through 9. State tax form This is your modified adjusted gross income   10. State tax form     Note. State tax form If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. State tax form       This image is too large to be displayed in the current screen. State tax form Please click the link to view the image. State tax form Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
Español

National Reconnaissance Office

The National Reconnaissance Office is responsible for designing, building, launching, and maintaining intelligence satellites.

Contact the Agency or Department

Website: National Reconnaissance Office

Address: 14675 Lee Rd
Chantilly, VA 20151-1715

Phone Number: (703) 808-1198

The State Tax Form

State tax form 7. State tax form   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. State tax form Excess contributions can result in income tax, additional taxes, and penalties. State tax form The effect of excess contributions depends on the type of excess contribution. State tax form This chapter discusses excess contributions to your 403(b) account. State tax form How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. State tax form If the actual contributions to your account are greater than your MAC, you have excess contributions. State tax form If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. State tax form What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. State tax form The effect of an excess 403(b) contribution will depend on the type of excess contribution. State tax form Types of excess contributions. State tax form   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. State tax form Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. State tax form Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. State tax form To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). State tax form In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. State tax form Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. State tax form The excise tax does not apply to funds in an annuity account or to excess deferrals. State tax form You must pay the excise tax each year in which there are excess contributions in your account. State tax form Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. State tax form See chapter 8 for a discussion on permissible distributions. State tax form You cannot deduct the excise tax. State tax form Reporting requirement. State tax form   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. State tax form Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. State tax form To determine your limit on elective deferrals, see chapter 4. State tax form Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. State tax form If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. State tax form The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. State tax form A plan is not required to permit distribution of excess deferrals. State tax form Correction of excess deferrals during year. State tax form   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. State tax form The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. State tax form The correcting distribution is made after the date on which the excess deferral was made. State tax form Correction of excess deferrals after the year. State tax form   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. State tax form The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. State tax form Tax treatment of excess deferrals not attributable to Roth contributions. State tax form   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. State tax form Tax treatment of excess deferrals attributable to Roth contributions. State tax form   For these rules, see Regulations section 1. State tax form 402(g)-1(e). State tax form Prev  Up  Next   Home   More Online Publications