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File A 1040x

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File A 1040x

File a 1040x 5. File a 1040x   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File a 1040x Free help with your tax return. File a 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. File a 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File a 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File a 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File a 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File a 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File a 1040x gov, download the IRS2Go app, or call 1-800-906-9887. File a 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. File a 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. File a 1040x aarp. File a 1040x org/money/taxaide or call 1-888-227-7669. File a 1040x For more information on these programs, go to IRS. File a 1040x gov and enter “VITA” in the search box. File a 1040x Internet. File a 1040x    IRS. File a 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File a 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. File a 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File a 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. File a 1040x gov or download the IRS2Go app and select the Refund Status option. File a 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. File a 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File a 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File a 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File a 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. File a 1040x No need to wait on the phone or stand in line. File a 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File a 1040x When you reach the response screen, you can print the entire interview and the final response for your records. File a 1040x New subject areas are added on a regular basis. File a 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File a 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File a 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File a 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File a 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File a 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File a 1040x You can also ask the IRS to mail a return or an account transcript to you. File a 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File a 1040x gov or by calling 1-800-908-9946. File a 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. File a 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File a 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File a 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File a 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. File a 1040x gov and enter Where's My Amended Return? in the search box. File a 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File a 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. File a 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. File a 1040x gov. File a 1040x Select the Payment tab on the front page of IRS. File a 1040x gov for more information. File a 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File a 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. File a 1040x gov. File a 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File a 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File a 1040x gov. File a 1040x Request an Electronic Filing PIN by going to IRS. File a 1040x gov and entering Electronic Filing PIN in the search box. File a 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. File a 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File a 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File a 1040x An employee can answer questions about your tax account or help you set up a payment plan. File a 1040x Before you visit, check the Office Locator on IRS. File a 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File a 1040x If you have a special need, such as a disability, you can request an appointment. File a 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File a 1040x Apply for an Employer Identification Number (EIN). File a 1040x Go to IRS. File a 1040x gov and enter Apply for an EIN in the search box. File a 1040x Read the Internal Revenue Code, regulations, or other official guidance. File a 1040x Read Internal Revenue Bulletins. File a 1040x Sign up to receive local and national tax news and more by email. File a 1040x Just click on “subscriptions” above the search box on IRS. File a 1040x gov and choose from a variety of options. File a 1040x    Phone. File a 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File a 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. File a 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File a 1040x gov, or download the IRS2Go app. File a 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File a 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File a 1040x Most VITA and TCE sites offer free electronic filing. File a 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File a 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File a 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File a 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File a 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. File a 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File a 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File a 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File a 1040x Note, the above information is for our automated hotline. File a 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File a 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File a 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File a 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. File a 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File a 1040x You should receive your order within 10 business days. File a 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File a 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File a 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File a 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File a 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. File a 1040x    Walk-in. File a 1040x You can find a selection of forms, publications and services — in-person. File a 1040x Products. File a 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File a 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File a 1040x Services. File a 1040x You can walk in to your local TAC for face-to-face tax help. File a 1040x An employee can answer questions about your tax account or help you set up a payment plan. File a 1040x Before visiting, use the Office Locator tool on IRS. File a 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File a 1040x    Mail. File a 1040x You can send your order for forms, instructions, and publications to the address below. File a 1040x You should receive a response within 10 business days after your request is received. File a 1040x Internal Revenue Service 1201 N. File a 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File a 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. File a 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File a 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File a 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File a 1040x You face (or your business is facing) an immediate threat of adverse action. File a 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File a 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File a 1040x Here's why we can help: TAS is an independent organization within the IRS. File a 1040x Our advocates know how to work with the IRS. File a 1040x Our services are free and tailored to meet your needs. File a 1040x We have offices in every state, the District of Columbia, and Puerto Rico. File a 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File a 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File a 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File a 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File a 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File a 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File a 1040x Prev  Up  Next   Home   More Online Publications
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Understanding Your CP104 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days from the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • Make your payment by your due date.
  • If you can’t pay the amount you owe, go to the payments page to find out more about your payment options.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the toll free number listed on the top right corner of your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days from the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.

Q. What happens if I can’t pay the full amount I owe?

A. You can arrange to make a payment plan with us if you can’t pay the full amount you owe. Go to the payments page to find out more about your payment options.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.

Q. Will I receive a penalty if I can’t pay the full amount?

A. Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File A 1040x

File a 1040x 35. File a 1040x   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. File a 1040x They are: The American opportunity credit, and The lifetime learning credit. File a 1040x The chapter will present an overview of these education credits. File a 1040x To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. File a 1040x Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. File a 1040x For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. File a 1040x   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. File a 1040x   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. File a 1040x This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. File a 1040x Table 35-1. File a 1040x Comparison of Education Credits Caution. File a 1040x You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. File a 1040x   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. File a 1040x   There are several differences between these two credits. File a 1040x These differences are summarized in Table 35-1, later. File a 1040x Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. File a 1040x The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. File a 1040x 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 education credit(s). File a 1040x Academic period. File a 1040x   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. File a 1040x In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. File a 1040x Eligible educational institution. File a 1040x   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. File a 1040x S. File a 1040x Department of Education. File a 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File a 1040x The educational institution should be able to tell you if it is an eligible educational institution. File a 1040x   Certain educational institutions located outside the United States also participate in the U. File a 1040x S. File a 1040x Department of Education's Federal Student Aid (FSA) programs. File a 1040x Who can claim a dependent's expenses. File a 1040x   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. File a 1040x Therefore, only that person can claim an education credit for the student. File a 1040x If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. File a 1040x Expenses paid by a third party. File a 1040x   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. File a 1040x However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. File a 1040x Therefore, you are treated as having paid expenses that were paid by the third party. File a 1040x For more information and an example see Who Can Claim a Dependent's Expenses in Pub. File a 1040x 970, chapter 2 or 3. File a 1040x Who cannot claim a credit. File a 1040x   You cannot take an education credit if any of the following apply. File a 1040x You are claimed as a dependent on another person's tax return, such as your parent's return. File a 1040x Your filing status is married filing separately. File a 1040x You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. File a 1040x Your MAGI is one of the following. File a 1040x American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). File a 1040x Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . File a 1040x   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. File a 1040x However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. File a 1040x For details, see Pub. File a 1040x 970. File a 1040x    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. File a 1040x The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. File a 1040x However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. File a 1040x You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. File a 1040x See Pub. File a 1040x 970 for information on other education benefits. File a 1040x Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. File a 1040x It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. File a 1040x For course-related books, supplies, and equipment, only certain expenses qualify. File a 1040x American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. File a 1040x Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. File a 1040x Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. File a 1040x However, fees for personal expenses (described below) are never qualified education expenses. File a 1040x Qualified education expenses for either credit do not include amounts paid for: Personal expenses. File a 1040x This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. File a 1040x Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. File a 1040x You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). File a 1040x However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). File a 1040x In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. File a 1040x Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. File a 1040x Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. File a 1040x If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. File a 1040x Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. File a 1040x See Adjustments to Qualified Education Expenses, later. File a 1040x Prepaid Expenses. File a 1040x   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. File a 1040x See Academic period , earlier. File a 1040x For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). File a 1040x    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). File a 1040x Paid with borrowed funds. File a 1040x   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. File a 1040x Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. File a 1040x Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. File a 1040x Student withdraws from class(es). File a 1040x   You can claim an education credit for qualified education expenses not refunded when a student withdraws. File a 1040x No Double Benefit Allowed You cannot do any of the following. File a 1040x Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. File a 1040x Claim more than one education credit based on the same qualified education expenses. File a 1040x Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). File a 1040x Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. File a 1040x See Adjustments to Qualified Education Expenses, next. File a 1040x Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. File a 1040x The result is the amount of adjusted qualified education expenses for each student. File a 1040x Tax-free educational assistance. File a 1040x   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. File a 1040x See Academic period , earlier. File a 1040x      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. File a 1040x 970), The tax-free part of Pell grants (see chapter 1 of Pub. File a 1040x 970), The tax-free part of employer-provided educational assistance (see Pub. File a 1040x 970), Veterans' educational assistance (see chapter 1 of Pub. File a 1040x 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File a 1040x Generally, any scholarship or fellowship is treated as tax-free educational assistance. File a 1040x However, a scholarship or fellowship is not treated as tax-free educational assistance 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: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. File a 1040x 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. File a 1040x 970, chapter 1. File a 1040x 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 received. File a 1040x For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. File a 1040x 970. File a 1040x Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. File a 1040x This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). File a 1040x If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. File a 1040x If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. File a 1040x Refunds. File a 1040x   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. File a 1040x Some tax-free educational assistance received after 2013 may be treated as a refund. File a 1040x See Tax-free educational assistance, earlier. File a 1040x Refunds received in 2013. File a 1040x   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. File a 1040x Refunds received after 2013 but before your income tax return is filed. File a 1040x   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. File a 1040x Refunds received after 2013 and after your income tax return is filed. File a 1040x   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. File a 1040x See Credit recapture, next. File a 1040x Credit recapture. File a 1040x    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. File a 1040x You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. File a 1040x 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). File a 1040x Include that amount as an additional tax for the year the refund or tax-free assistance was received. File a 1040x Example. File a 1040x    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. File a 1040x You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . File a 1040x 20). File a 1040x You claimed no other tax credits. File a 1040x After you filed your return, your child withdrew from two courses and you received a refund of $1,400. File a 1040x You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). File a 1040x The refigured credit is $1,320 and your tax liability increased by $280. File a 1040x You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. File a 1040x See the instructions for your 2014 income tax return to determine where to include this tax. File a 1040x If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. File a 1040x Amounts that do not reduce qualified education expenses. File a 1040x   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. File a 1040x   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. File a 1040x The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. File a 1040x 970. File a 1040x The use of the money is not restricted. File a 1040x   For examples, see chapter 2 in Pub. File a 1040x 970. File a 1040x Figure 35-A. File a 1040x Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. File a 1040x Please click the link to view the image. File a 1040x Figure 35-A. File a 1040x Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications