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

2011 E File

How Can I File My 2006 TaxesCan I File 2012 And 2013 Taxes TogetherTaxslayer LoginCan I Amend My 2013 Tax ReturnIrs Forms2012 Income Tax FormsHow To File TaxesFree State Filing OnlyH&r Block State TaxesIrs Ez Form 2012Free H & R Block Tax FilingFree Tax FilingCan I File My 2011 Taxes In 2013Filing 1040x ElectronicallyFile 2007 Fed Income TaxWww Irs Gov FreefileTurbotax 2011 Download1040nr EEfile 1040nr Ez 540nr ShortHow To File An Amended Tax Return For 2012Tax Form 2011Filing 1040x With Form 982Freetaxusa ComHttp Freefile Irs Gov2012 Income Tax FormAmending Tax ReturnsHow To Do Amended Tax Return On TurbotaxTurbo Tax Ez FormExpress 1040Free H&r BlockFree Efile State TaxIrs Filing ExtensionFiling Your State Taxes For FreeHow Do I Amend My 2012 Tax ReturnE-file 20122010 New Car Tax CreditFree File State And Federal TaxesAmending Tax Return TurbotaxAmend Federal Tax ReturnPrintable 2011 Tax Forms

2011 E File

2011 e file Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 2011 e file F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. 2011 e file T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications
Español

Tribal Land and the Environment

Find resources on farming, disaster management, water, and more.

The 2011 E File

2011 e file 6. 2011 e file   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. 2011 e file 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). 2011 e file 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. 2011 e file The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . 2011 e file What is the tax benefit of the tuition and fees deduction. 2011 e file   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 2011 e file   This deduction is taken as an adjustment to income. 2011 e file This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). 2011 e file This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. 2011 e file You can choose the education benefit that will give you the lowest tax. 2011 e file You may want to compare the tuition and fees deduction to the education credits. 2011 e file See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. 2011 e file Table 6-1. 2011 e file Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. 2011 e file Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 2011 e file Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 2011 e file You pay qualified education expenses of higher education. 2011 e file You pay the education expenses for an eligible student. 2011 e file The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. 2011 e file The term “qualified education expenses” is defined later under Qualified Education Expenses . 2011 e file “Eligible student” is defined later under Who Is an Eligible Student . 2011 e file For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. 2011 e file Table 6-1. 2011 e file Tuition and Fees Deduction at a Glance Do not rely on this table alone. 2011 e file Refer to the text for complete details. 2011 e file Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. 2011 e file 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). 2011 e file Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. 2011 e file 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. 2011 e file 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. 2011 e file Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 2011 e file Your filing status is married filing separately. 2011 e file Another person can claim an exemption for you as a dependent on his or her tax return. 2011 e file You cannot take the deduction even if the other person does not actually claim that exemption. 2011 e file Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 2011 e file 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. 2011 e file More information on nonresident aliens can be found in Publication 519. 2011 e file 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. 2011 e file 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. 2011 e file 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. 2011 e file Academic period. 2011 e file   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. 2011 e file 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. 2011 e file Paid with borrowed funds. 2011 e file   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 2011 e file 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. 2011 e file Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. 2011 e file Student withdraws from class(es). 2011 e file   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 2011 e file 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. 2011 e file Eligible educational institution. 2011 e file   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. 2011 e file S. 2011 e file Department of Education. 2011 e file It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 e file The educational institution should be able to tell you if it is an eligible educational institution. 2011 e file   Certain educational institutions located outside the United States also participate in the U. 2011 e file S. 2011 e file Department of Education's Federal Student Aid (FSA) programs. 2011 e file Related expenses. 2011 e file   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. 2011 e file Prepaid expenses. 2011 e file   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. 2011 e file See Academic period , earlier. 2011 e file 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). 2011 e file 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). 2011 e file In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. 2011 e file Example 1. 2011 e file Jackson is a sophomore in University V's degree program in dentistry. 2011 e file 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. 2011 e file 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. 2011 e file Example 2. 2011 e file 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. 2011 e file 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. 2011 e file Charles bought his books from a friend, so what he paid for them is not a qualified education expense. 2011 e file Donna bought hers at College W's bookstore. 2011 e file 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. 2011 e file Example 3. 2011 e file When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 2011 e file 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. 2011 e file No portion of the fee covers personal expenses. 2011 e file Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. 2011 e file Therefore, it is a qualified expense. 2011 e file No Double Benefit Allowed You cannot do any of the following. 2011 e file Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 2011 e file 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. 2011 e file 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). 2011 e file 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. 2011 e file See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. 2011 e file Deduct qualified education expenses that have been paid with tax-free interest on U. 2011 e file S. 2011 e file savings bonds (Form 8815). 2011 e file See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. 2011 e file Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. 2011 e file See the following section on Adjustments to Qualified Education Expenses. 2011 e file 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. 2011 e file The result is the amount of adjusted qualified education expenses for each student. 2011 e file You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. 2011 e file Tax-free educational assistance. 2011 e file   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. 2011 e file See Academic period , earlier. 2011 e file   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 2011 e file 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). 2011 e file   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. 2011 e file 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. 2011 e file   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. 2011 e file Generally, any scholarship or fellowship is treated as tax free. 2011 e file 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. 2011 e file 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. 2011 e file 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. 2011 e file 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. 2011 e file For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. 2011 e file Refunds. 2011 e file   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. 2011 e file Some tax-free educational assistance received after 2013 may be treated as a refund. 2011 e file See Tax-free educational assistance , earlier. 2011 e file Refunds received in 2013. 2011 e file   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. 2011 e file Refunds received after 2013 but before your income tax return is filed. 2011 e file   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. 2011 e file Refunds received after 2013 and after your income tax return is filed. 2011 e file   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. 2011 e file See Credit recapture , later. 2011 e file Coordination with Coverdell education savings accounts and qualified tuition programs. 2011 e file   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). 2011 e file 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. 2011 e file Credit recapture. 2011 e file    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. 2011 e file 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. 2011 e file 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). 2011 e file Include that amount as an additional tax for the year the refund or tax-free assistance was received. 2011 e file Example. 2011 e file   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. 2011 e file You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. 2011 e file The reduction reduced your taxable income by $3,500. 2011 e file Also, you claimed no tax credits in 2013. 2011 e file Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. 2011 e file Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. 2011 e file The refigured tuition and fees deduction is $1,500. 2011 e file Do not file an amended 2013 tax return to account for this adjustment. 2011 e file 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. 2011 e file You cannot file Form 1040A for 2014. 2011 e file Amounts that do not reduce qualified education expenses. 2011 e file   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. 2011 e file   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. 2011 e file 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. 2011 e file The use of the money is not restricted. 2011 e file Example 1. 2011 e file In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. 2011 e file The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. 2011 e file To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. 2011 e file The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. 2011 e file 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. 2011 e file Jackie does not report any portion of the scholarship as income on her tax return. 2011 e file 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. 2011 e file 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. 2011 e file Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. 2011 e file Example 2. 2011 e file The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. 2011 e file Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. 2011 e file Jackie is treated as having paid $3,000 in qualified education expenses. 2011 e file 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. 2011 e file This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 2011 e file Sports, games, hobbies, and noncredit courses. 2011 e file   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. 2011 e file However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 2011 e file Comprehensive or bundled fees. 2011 e file   Some eligible educational institutions combine all of their fees for an academic period into one amount. 2011 e file 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. 2011 e file 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. 2011 e file See Figuring the Deduction , later, for more information about Form 1098-T. 2011 e file 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). 2011 e file 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. 2011 e file For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. 2011 e file You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. 2011 e file IF your dependent is an eligible student and you. 2011 e file . 2011 e file . 2011 e file AND. 2011 e file . 2011 e file . 2011 e file THEN. 2011 e file . 2011 e file . 2011 e file 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. 2011 e file Your dependent cannot take a deduction. 2011 e file claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 e file do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 2011 e file do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 e file Expenses paid by dependent. 2011 e file   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. 2011 e file Neither you nor your dependent can deduct the expenses. 2011 e file 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. 2011 e file This rule applies even if you do not claim an exemption for your dependent on your tax return. 2011 e file Expenses paid by you. 2011 e file   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. 2011 e file Expenses paid under divorce decree. 2011 e file   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. 2011 e file 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. 2011 e file Expenses paid by others. 2011 e file   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. 2011 e file In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. 2011 e file 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. 2011 e file If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. 2011 e file If the student is your dependent, no one can deduct the payments. 2011 e file Example. 2011 e file In 2013, Ms. 2011 e file Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. 2011 e file 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. 2011 e file 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. 2011 e file If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. 2011 e file Baker's payment. 2011 e file Tuition reduction. 2011 e file   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. 2011 e file 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. 2011 e file For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 2011 e file 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. 2011 e file See Effect of the Amount of Your Income on the Amount of Your Deduction , later. 2011 e file Form 1098-T. 2011 e file   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). 2011 e file 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. 2011 e file An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. 2011 e file However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. 2011 e file When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. 2011 e file   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. 2011 e file    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. 2011 e file 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. 2011 e file 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. 2011 e file No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). 2011 e file Modified adjusted gross income (MAGI). 2011 e file   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. 2011 e file However, as discussed below, there may be other modifications. 2011 e file MAGI when using Form 1040A. 2011 e file   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). 2011 e file MAGI when using Form 1040. 2011 e file   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. 2011 e file   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. 2011 e file   You can use Worksheet 6-1. 2011 e file MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. 2011 e file Table 6-2. 2011 e file Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. 2011 e file . 2011 e file . 2011 e file AND your MAGI is. 2011 e file . 2011 e file . 2011 e file THEN your maximum tuition and fees deduction is. 2011 e file . 2011 e file . 2011 e file single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. 2011 e file more than $65,000  but not more than $80,000 $2,000. 2011 e file more than $80,000 $0. 2011 e file married filing joint return not more than $130,000 $4,000. 2011 e file more than $130,000 but not more than $160,000 $2,000. 2011 e file more than $160,000 $0. 2011 e file Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. 2011 e file Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. 2011 e file A filled-in Form 8917 is shown at the end of this chapter. 2011 e file Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. 2011 e file This is the first year of his postsecondary education. 2011 e file During 2013, he paid $3,600 for his qualified 2013 tuition expense. 2011 e file Both he and the college meet all of the requirements for the tuition and fees deduction. 2011 e file Tim's total income (Form 1040, line 22) and MAGI are $26,000. 2011 e file He figures his deduction of $3,600 as shown on Form 8917, later. 2011 e file Worksheet 6-1. 2011 e file 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. 2011 e file 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. 2011 e file 1. 2011 e file Enter the amount from Form 1040, line 22   1. 2011 e file         2. 2011 e file Enter the total from Form 1040, lines 23 through 33   2. 2011 e file               3. 2011 e file Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. 2011 e file               4. 2011 e file Add lines 2 and 3   4. 2011 e file         5. 2011 e file Subtract line 4 from line 1   5. 2011 e file         6. 2011 e file Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. 2011 e file         7. 2011 e file Enter your foreign housing deduction (Form 2555, line 50)   7. 2011 e file         8. 2011 e file Enter the amount of income from Puerto Rico you are excluding   8. 2011 e file         9. 2011 e file Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. 2011 e file         10. 2011 e file Add lines 5 through 9. 2011 e file This is your modified adjusted gross income   10. 2011 e file     Note. 2011 e file 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. 2011 e file       This image is too large to be displayed in the current screen. 2011 e file Please click the link to view the image. 2011 e file Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications