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

2012 Tax Forms 1040a

Free Filing For 2012 TaxesFree Amended Tax Return OnlineAmended Tax FormIrs Gov 1040ez InstructionsTax Return For Students 2011Amend My 2011 TaxTaxslayer Com2010 1040ez InstructionsFile Tax ReturnFile 2009 Taxes FreeFile Just State Taxes Online FreeI Need Prior Year 1040ez Form 2010 I Caot Access Anywhere AnyoneHow Do I File My 2012 Taxes For FreeHow To File An Amended Tax Return Online2011 1040ez FormMyfreetaxes ComFiling 1040ezState Tax Forms FreeFree H&r Block Tax SoftwareFree H And R BlockEztaxformFile Tax ExtensionWww Irs GovOnlinetaxes Hrblock ComFiling 1040nr EzFree Income Tax Filing For SeniorsTax Return 2013Free 2012 Federal Tax FilingH& R BlockFile For 2011 TaxesAmend My 2011 TaxesHow Do I Amend My 2009 Tax Return1040nr InstructionsPrint 2011 Tax Forms1040 Ez 2011Amended Federal Tax Return FormCan I Efile 1040nrH&r Block Online FilingH And R Block Free For Military1040x Return

2012 Tax Forms 1040a

2012 tax forms 1040a Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. 2012 tax forms 1040a Anexos C, Empleado estatutario. 2012 tax forms 1040a , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2012 tax forms 1040a C-EZ, Empleado estatutario. 2012 tax forms 1040a , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2012 tax forms 1040a EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2012 tax forms 1040a , Anexo EIC SE, Miembro del clero. 2012 tax forms 1040a , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2012 tax forms 1040a Anualidades, Cálculo del ingreso del trabajo. 2012 tax forms 1040a Asignación básica para el sustento (BAS), Paga militar no tributable. 2012 tax forms 1040a Asignación básica para la vivienda (BAH), Paga militar no tributable. 2012 tax forms 1040a Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. 2012 tax forms 1040a Bienes gananciales, Bienes gananciales. 2012 tax forms 1040a , Bienes gananciales. 2012 tax forms 1040a C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. 2012 tax forms 1040a Clero, Miembro del clero. 2012 tax forms 1040a Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. 2012 tax forms 1040a D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). 2012 tax forms 1040a E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. 2012 tax forms 1040a Empleado estatutario, Empleado estatutario. 2012 tax forms 1040a , Empleados estatutarios. 2012 tax forms 1040a Escuela, Definición de escuela. 2012 tax forms 1040a Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. 2012 tax forms 1040a , Estados Unidos. 2012 tax forms 1040a Estudiante, Definición de estudiante. 2012 tax forms 1040a Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). 2012 tax forms 1040a , Si no tiene un número de Seguro Social (SSN). 2012 tax forms 1040a , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 2012 tax forms 1040a , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). 2012 tax forms 1040a , Si no tiene un número de Seguro Social (SSN). 2012 tax forms 1040a , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 2012 tax forms 1040a , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). 2012 tax forms 1040a , Si no tiene un número de Seguro Social (SSN). 2012 tax forms 1040a , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 2012 tax forms 1040a 1040X, Si no tiene un número de Seguro Social (SSN). 2012 tax forms 1040a , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2012 tax forms 1040a 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). 2012 tax forms 1040a , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2012 tax forms 1040a 4868(SP), Si no tiene un número de Seguro Social (SSN). 2012 tax forms 1040a , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2012 tax forms 1040a 8332, Requisito especial para padres divorciados o separados (o que viven aparte). 2012 tax forms 1040a 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. 2012 tax forms 1040a , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. 2012 tax forms 1040a , Paga militar no tributable. 2012 tax forms 1040a , Servicio activo prolongado. 2012 tax forms 1040a H Hijo Hijo adoptivo, Hijo adoptivo. 2012 tax forms 1040a Hijo casado, Hijo casado. 2012 tax forms 1040a Hijo de crianza, Hijo de crianza. 2012 tax forms 1040a Hijo secuestrado, Hijo secuestrado. 2012 tax forms 1040a Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. 2012 tax forms 1040a Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. 2012 tax forms 1040a Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. 2012 tax forms 1040a Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. 2012 tax forms 1040a Estados Unidos, Estados Unidos. 2012 tax forms 1040a Militar, Personal militar destacado fuera de los Estados Unidos. 2012 tax forms 1040a , Personal militar destacado fuera de los Estados Unidos. 2012 tax forms 1040a Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. 2012 tax forms 1040a Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. 2012 tax forms 1040a Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. 2012 tax forms 1040a , Ingresos netos del trabajo por cuenta propia de $400 o más. 2012 tax forms 1040a Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. 2012 tax forms 1040a Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. 2012 tax forms 1040a , Personal militar destacado fuera de los Estados Unidos. 2012 tax forms 1040a Paga no tributable, Paga militar no tributable. 2012 tax forms 1040a Paga no tributable por combate, Opción de incluir la paga no tributable por combate. 2012 tax forms 1040a , Paga no tributable por combate. 2012 tax forms 1040a Paga por combate, Opción de incluir la paga no tributable por combate. 2012 tax forms 1040a , Paga militar no tributable. 2012 tax forms 1040a Ministro, Vivienda de un ministro de una orden religiosa. 2012 tax forms 1040a N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. 2012 tax forms 1040a Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. 2012 tax forms 1040a , Hijo casado. 2012 tax forms 1040a Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. 2012 tax forms 1040a P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). 2012 tax forms 1040a Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. 2012 tax forms 1040a Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. 2012 tax forms 1040a Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. 2012 tax forms 1040a Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2012 tax forms 1040a Propinas, sueldos y salarios, Salarios, sueldos y propinas. 2012 tax forms 1040a Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. 2012 tax forms 1040a , Cálculo del ingreso del trabajo. 2012 tax forms 1040a Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. 2012 tax forms 1040a , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). 2012 tax forms 1040a Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). 2012 tax forms 1040a S Salarios, sueldos y propinas, Salarios, sueldos y propinas. 2012 tax forms 1040a Secuestro, hijo, Hijo secuestrado. 2012 tax forms 1040a Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). 2012 tax forms 1040a Servicio activo prolongado, Servicio activo prolongado. 2012 tax forms 1040a Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 2012 tax forms 1040a Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. 2012 tax forms 1040a Sin Hogar, albergues para personas, Albergues para personas sin hogar. 2012 tax forms 1040a T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. 2012 tax forms 1040a V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Missouri

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Cape Girardeau   137 S. Broadview
Cape Girardeau, MO 63703  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(573) 334-1552  
Chesterfield   1122 Town and Country Commons
Chesterfield, MO 63017  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. -1:30 p.m.)

 

Services Provided

(314) 612-4002  
Earth City  111 Corporate Office Dr.
Earth City, MO 63045  

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(314) 612-4002  
Independence    3730 S. Elizabeth Street
Independence, MO 64057  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:30 p.m.- 1:30 p.m.)

 

Services Provided

(816) 966-2840  
Jefferson City   3702 W. Truman Blvd.
Jefferson City, MO 65109  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(573) 635-6827  
Joplin   402 S. Main St.
Joplin, MO 64801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon-1:00 p.m.)

 

Services Provided

(417) 889-9828  
Kansas City   Union Station
30 W. Pershing Rd.
Kansas City MO 64108

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(816) 966-2840  
Springfield   2937 S. Claremont Ave
Bldg A  
Springfield, MO 65804  

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(417) 889-9828  
St. Joseph   1211 North Belt Highway
St. Joseph, MO 64506  

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. to 1:30 p.m.)

 

Services Provided

(816) 966-2840 
St. Louis   1222 Spruce St.
St. Louis, MO 63103  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(314) 612-4002  

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (314) 612-4610 in St. Louis,  or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topics 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1222 Spruce St. MC 1022STL
St. Louis, MO 63103

Internal Revenue Service
2850 NE Independence Avenue, Suite 101
Lee's Summit, MO 64064-2327

Internal Revenue Service
2937 S. Claremont Ave., Bldg A
Springfield, MO 65804

For more information about these programs for businesses,   your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2012 Tax Forms 1040a

2012 tax forms 1040a Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2012 tax forms 1040a Lifetime learning credit, Academic period. 2012 tax forms 1040a Student loan interest deduction, Academic period. 2012 tax forms 1040a Tuition and fees deduction, Academic period. 2012 tax forms 1040a Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2012 tax forms 1040a Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2012 tax forms 1040a On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2012 tax forms 1040a Tuition reduction, Tuition reduction. 2012 tax forms 1040a Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2012 tax forms 1040a Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2012 tax forms 1040a Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 tax forms 1040a Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2012 tax forms 1040a Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2012 tax forms 1040a Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2012 tax forms 1040a Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2012 tax forms 1040a Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2012 tax forms 1040a Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2012 tax forms 1040a Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2012 tax forms 1040a , Allocating your reimbursements for meals. 2012 tax forms 1040a Indefinite absence, Education during indefinite absence. 2012 tax forms 1040a Maintaining skills vs. 2012 tax forms 1040a qualifying for new job, Maintaining skills vs. 2012 tax forms 1040a qualifying for new job. 2012 tax forms 1040a Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2012 tax forms 1040a Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2012 tax forms 1040a Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2012 tax forms 1040a Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2012 tax forms 1040a Tax-free educational assistance, Tax-free educational assistance. 2012 tax forms 1040a Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2012 tax forms 1040a Transportation expenses, Transportation Expenses, Using your car. 2012 tax forms 1040a Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2012 tax forms 1040a Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2012 tax forms 1040a Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2012 tax forms 1040a Lifetime learning credit, Comprehensive or bundled fees. 2012 tax forms 1040a Tuition and fees deduction, Comprehensive or bundled fees. 2012 tax forms 1040a Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2012 tax forms 1040a Conventions outside U. 2012 tax forms 1040a S. 2012 tax forms 1040a , Cruises and conventions. 2012 tax forms 1040a Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2012 tax forms 1040a Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2012 tax forms 1040a On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2012 tax forms 1040a Figuring the limit (Worksheet 6-2), Figuring the limit. 2012 tax forms 1040a Contributions to, Contributions, Figuring and reporting the additional tax. 2012 tax forms 1040a Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2012 tax forms 1040a Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 tax forms 1040a , MAGI when using Form 1040NR-EZ. 2012 tax forms 1040a Worksheet 6-1, Worksheet 7-1. 2012 tax forms 1040a MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2012 tax forms 1040a Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2012 tax forms 1040a Worksheet 7-3 to figure, Worksheet 7-3. 2012 tax forms 1040a Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2012 tax forms 1040a D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2012 tax forms 1040a , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2012 tax forms 1040a Lifetime learning credit, Expenses paid by dependent. 2012 tax forms 1040a Tuition and fees deduction, Expenses paid under divorce decree. 2012 tax forms 1040a Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2012 tax forms 1040a Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2012 tax forms 1040a Claiming dependent's exemption, Dependent for whom you claim an exemption. 2012 tax forms 1040a Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 tax forms 1040a , MAGI when using Form 1040. 2012 tax forms 1040a Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2012 tax forms 1040a Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2012 tax forms 1040a Cancellation of student loan, Eligible educational institution. 2012 tax forms 1040a Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2012 tax forms 1040a Education savings bond program, Eligible educational institution. 2012 tax forms 1040a Lifetime learning credit, Eligible educational institution. 2012 tax forms 1040a Qualified tuition program (QTP), Eligible educational institution. 2012 tax forms 1040a Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2012 tax forms 1040a , Eligible educational institution. 2012 tax forms 1040a Student loan cancellation, Eligible educational institution. 2012 tax forms 1040a Student loan interest deduction, Eligible educational institution. 2012 tax forms 1040a Tuition and fees deduction, Eligible educational institution. 2012 tax forms 1040a Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2012 tax forms 1040a Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2012 tax forms 1040a Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2012 tax forms 1040a ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2012 tax forms 1040a Excess expenses, accountable plan, Excess expenses. 2012 tax forms 1040a , Allocating your reimbursements for meals. 2012 tax forms 1040a Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2012 tax forms 1040a Qualified tuition program (QTP), Members of the beneficiary's family. 2012 tax forms 1040a Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2012 tax forms 1040a , Form 1098-E. 2012 tax forms 1040a Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2012 tax forms 1040a Lifetime learning credit, Form 1098-T. 2012 tax forms 1040a Tuition and fees deduction, Form 1098-T. 2012 tax forms 1040a Form 1099-Q Coverdell ESA, Exceptions. 2012 tax forms 1040a , Earnings and basis. 2012 tax forms 1040a Qualified tuition program (QTP), Earnings and return of investment. 2012 tax forms 1040a Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2012 tax forms 1040a , Form 2106 or 2106-EZ. 2012 tax forms 1040a Form 2106-EZ, 50% limit on meals. 2012 tax forms 1040a , Form 2106 or 2106-EZ. 2012 tax forms 1040a , Using Form 2106-EZ. 2012 tax forms 1040a Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2012 tax forms 1040a Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2012 tax forms 1040a Form 8815, MAGI when using Form 1040. 2012 tax forms 1040a , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2012 tax forms 1040a , Form 1098-T. 2012 tax forms 1040a , Form 1098-E. 2012 tax forms 1040a , Form 1098-T. 2012 tax forms 1040a Free tax services, Free help with your tax return. 2012 tax forms 1040a Fulbright grants, Fulbright Grants G Glossary, Glossary. 2012 tax forms 1040a , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2012 tax forms 1040a Coverdell ESA, Half-time student. 2012 tax forms 1040a Early distributions from IRAs, Half-time student. 2012 tax forms 1040a Student loan interest deduction, Enrolled at least half-time. 2012 tax forms 1040a Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2012 tax forms 1040a Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2012 tax forms 1040a Academic period, Academic period. 2012 tax forms 1040a Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2012 tax forms 1040a Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2012 tax forms 1040a Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 tax forms 1040a Worksheet 3-1, MAGI when using Form 1040. 2012 tax forms 1040a Overview (Table 3-1), Table 3-1. 2012 tax forms 1040a Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2012 tax forms 1040a Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2012 tax forms 1040a Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2012 tax forms 1040a Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2012 tax forms 1040a Origination fees on student loan, Loan origination fee. 2012 tax forms 1040a Qualified education expenses paid with American opportunity credit, Academic period. 2012 tax forms 1040a Lifetime learning credit, Paid with borrowed funds. 2012 tax forms 1040a Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2012 tax forms 1040a M Mileage deduction for work-related education, What's New, Using your car. 2012 tax forms 1040a Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2012 tax forms 1040a , MAGI when using Form 1040NR-EZ. 2012 tax forms 1040a Worksheet 6-1, Worksheet 7-1. 2012 tax forms 1040a MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2012 tax forms 1040a , MAGI when using Form 1040. 2012 tax forms 1040a Lifetime learning credit, Modified adjusted gross income (MAGI). 2012 tax forms 1040a Worksheet 3-1, MAGI when using Form 1040. 2012 tax forms 1040a Student loan interest deduction, Modified adjusted gross income (MAGI). 2012 tax forms 1040a Table 4-2, Table 4-2. 2012 tax forms 1040a Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2012 tax forms 1040a Table 6-2, Table 6-2. 2012 tax forms 1040a Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2012 tax forms 1040a MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2012 tax forms 1040a , Exceptions. 2012 tax forms 1040a Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2012 tax forms 1040a , Coordination with Pell grants and other scholarships. 2012 tax forms 1040a Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2012 tax forms 1040a Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2012 tax forms 1040a Student loan interest deduction, Phaseout. 2012 tax forms 1040a , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2012 tax forms 1040a Education savings bond program, Adjusted qualified education expenses. 2012 tax forms 1040a Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2012 tax forms 1040a Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2012 tax forms 1040a Education savings bond program, Qualified education expenses. 2012 tax forms 1040a Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2012 tax forms 1040a Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2012 tax forms 1040a Qualified tuition program (QTP), Qualified education expenses. 2012 tax forms 1040a Scholarships and fellowships, Qualified education expenses. 2012 tax forms 1040a Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2012 tax forms 1040a Qualified student loans, Qualified Student Loan, Qualified employer plan. 2012 tax forms 1040a Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2012 tax forms 1040a Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2012 tax forms 1040a Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2012 tax forms 1040a Taxable earnings, Taxable earnings. 2012 tax forms 1040a Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2012 tax forms 1040a S. 2012 tax forms 1040a savings bonds, Qualified U. 2012 tax forms 1040a S. 2012 tax forms 1040a savings bonds. 2012 tax forms 1040a Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2012 tax forms 1040a Lifetime learning credit, Credit recapture. 2012 tax forms 1040a Tuition and fees deduction, Credit recapture. 2012 tax forms 1040a Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2012 tax forms 1040a Refinanced student loans, Interest on refinanced student loans. 2012 tax forms 1040a , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2012 tax forms 1040a Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2012 tax forms 1040a Related persons Coverdell ESA, Members of the beneficiary's family. 2012 tax forms 1040a Qualified tuition program (QTP), Members of the beneficiary's family. 2012 tax forms 1040a Student loan interest deduction, Related person. 2012 tax forms 1040a Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2012 tax forms 1040a , Figuring and reporting the additional tax. 2012 tax forms 1040a , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2012 tax forms 1040a Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2012 tax forms 1040a , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2012 tax forms 1040a Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2012 tax forms 1040a , Coordination with Pell grants and other scholarships. 2012 tax forms 1040a , Coordination with Pell grants and other scholarships. 2012 tax forms 1040a Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a , Eligible educational institution. 2012 tax forms 1040a Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2012 tax forms 1040a Qualified education expenses, Qualified education expenses. 2012 tax forms 1040a Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2012 tax forms 1040a Education savings bond program, Qualified education expenses. 2012 tax forms 1040a Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2012 tax forms 1040a Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2012 tax forms 1040a Standard mileage rate Work-related education, What's New, Using your car. 2012 tax forms 1040a State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Section 501(c)(3) organizations, Section 501(c)(3) organization. 2012 tax forms 1040a Student loan interest deduction Academic period, Academic period. 2012 tax forms 1040a Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Eligible student, Eligible student. 2012 tax forms 1040a Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 tax forms 1040a , Which Worksheet To Use Table 4-2, Table 4-2. 2012 tax forms 1040a Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2012 tax forms 1040a , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2012 tax forms 1040a Qualified student loans, Qualified Student Loan, Qualified employer plan. 2012 tax forms 1040a Reasonable period of time, Reasonable period of time. 2012 tax forms 1040a Related persons, Related person. 2012 tax forms 1040a Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2012 tax forms 1040a When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2012 tax forms 1040a Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 2012 tax forms 1040a Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2012 tax forms 1040a Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 2012 tax forms 1040a Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2012 tax forms 1040a Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 2012 tax forms 1040a Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2012 tax forms 1040a Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 2012 tax forms 1040a Coverdell ESA, Adjusted qualified education expenses. 2012 tax forms 1040a Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2012 tax forms 1040a Lifetime learning credit, Tax-free educational assistance. 2012 tax forms 1040a Qualified tuition program (QTP), Adjusted qualified education expenses. 2012 tax forms 1040a Tuition and fees deduction, Tax-free educational assistance. 2012 tax forms 1040a Work-related education, Tax-free educational assistance. 2012 tax forms 1040a Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2012 tax forms 1040a Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 2012 tax forms 1040a Travel expenses 50% limit on meals, 50% limit on meals. 2012 tax forms 1040a Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 2012 tax forms 1040a Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 2012 tax forms 1040a Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 2012 tax forms 1040a Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 2012 tax forms 1040a Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 tax forms 1040a Table 6-2, Table 6-2. 2012 tax forms 1040a Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2012 tax forms 1040a MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2012 tax forms 1040a Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 2012 tax forms 1040a Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 2012 tax forms 1040a Tax-free educational assistance, Tax-free educational assistance. 2012 tax forms 1040a Tuition reduction American opportunity credit, Tuition reduction. 2012 tax forms 1040a Lifetime learning credit, Tuition reduction. 2012 tax forms 1040a Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 2012 tax forms 1040a U U. 2012 tax forms 1040a S. 2012 tax forms 1040a savings bonds, Qualified U. 2012 tax forms 1040a S. 2012 tax forms 1040a savings bonds. 2012 tax forms 1040a Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2012 tax forms 1040a V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2012 tax forms 1040a W Withholding, Analyzing your tax withholding. 2012 tax forms 1040a Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2012 tax forms 1040a Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2012 tax forms 1040a MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2012 tax forms 1040a MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2012 tax forms 1040a Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2012 tax forms 1040a Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2012 tax forms 1040a Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2012 tax forms 1040a Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2012 tax forms 1040a Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2012 tax forms 1040a MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications