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H and r block free Publication 575 - Additional Material Table of Contents Worksheet A. H and r block free Simplified Method 1. H and r block free Enter the total pension or annuity payments received this year. H and r block free Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. H and r block free   2. H and r block free Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. H and r block free * See Cost (Investment in the Contract) , earlier 2. H and r block free   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). H and r block free Otherwise, go to line 3. H and r block free   3. H and r block free Enter the appropriate number from Table 1 below. H and r block free But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. H and r block free 3. H and r block free   4. H and r block free Divide line 2 by the number on line 3 4. H and r block free   5. H and r block free Multiply line 4 by the number of months for which this year's payments were made. H and r block free If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. H and r block free Otherwise, go to line 6 5. H and r block free   6. H and r block free Enter any amounts previously recovered tax free in years after 1986. H and r block free This is the amount shown on line 10 of your worksheet for last year 6. H and r block free   7. H and r block free Subtract line 6 from line 2 7. H and r block free   8. H and r block free Enter the smaller of line 5 or line 7 8. H and r block free   9. H and r block free Taxable amount for year. H and r block free Subtract line 8 from line 1. H and r block free Enter the result, but not less than zero. H and r block free Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. H and r block free  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. H and r block free If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. H and r block free   10. H and r block free Was your annuity starting date before 1987? □ Yes. H and r block free STOP. H and r block free Do not complete the rest of this worksheet. H and r block free  □ No. H and r block free Add lines 6 and 8. H and r block free This is the amount you have recovered tax free through 2013. H and r block free You will need this number if you need to fill out this worksheet next year 10. H and r block free   11. H and r block free Balance of cost to be recovered. H and r block free Subtract line 10 from line 2. H and r block free If zero, you will not have to complete this worksheet next year. H and r block free The payments you receive next year will generally be fully taxable 11. H and r block free   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. H and r block free Table 1 for Line 3 Above   IF the age at  annuity starting date was . H and r block free . H and r block free . H and r block free         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . H and r block free . H and r block free . H and r block free AFTER November 18, 1996,  enter on line 3 . H and r block free . H and r block free . H and r block free   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . H and r block free . H and r block free . H and r block free   THEN enter on line 3 . H and r block free . H and r block free . H and r block free         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
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Information Resource Management College

Also called the National Defense University iCollege, the Information Resource Management College offers military and civilian learners educational opportunities in the fields of information technology and cyber security.

Contact the Agency or Department

Website: Information Resource Management College

E-mail: (Registrar and Admissions)

Address: 300 5th Ave, Marshall Hall
Fort McNair

Washington, DC 20319-5066

Phone Number: (202) 685-6300

The H And R Block Free

H and r block free 6. H and r block free   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. H and r block free Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). H and r block free You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. H and r block free The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . H and r block free What is the tax benefit of the tuition and fees deduction. H and r block free   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. H and r block free   This deduction is taken as an adjustment to income. H and r block free This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). H and r block free This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. H and r block free You can choose the education benefit that will give you the lowest tax. H and r block free You may want to compare the tuition and fees deduction to the education credits. H and r block free See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. H and r block free Table 6-1. H and r block free Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. H and r block free Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. H and r block free Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. H and r block free You pay qualified education expenses of higher education. H and r block free You pay the education expenses for an eligible student. H and r block free The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. H and r block free The term “qualified education expenses” is defined later under Qualified Education Expenses . H and r block free “Eligible student” is defined later under Who Is an Eligible Student . H and r block free For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. H and r block free Table 6-1. H and r block free Tuition and Fees Deduction at a Glance Do not rely on this table alone. H and r block free Refer to the text for complete details. H and r block free Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. H and r block free What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). H and r block free Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. H and r block free For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. H and r block free What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. H and r block free Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. H and r block free Your filing status is married filing separately. H and r block free Another person can claim an exemption for you as a dependent on his or her tax return. H and r block free You cannot take the deduction even if the other person does not actually claim that exemption. H and r block free Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). H and r block free You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. H and r block free More information on nonresident aliens can be found in Publication 519. H and r block free What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. H and r block free Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. H and r block free For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. H and r block free Academic period. H and r block free   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. H and r block free 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. H and r block free Paid with borrowed funds. H and r block free   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. H and r block free Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. H and r block free Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. H and r block free Student withdraws from class(es). H and r block free   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. H and r block free Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. H and r block free Eligible educational institution. H and r block free   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. H and r block free S. H and r block free Department of Education. H and r block free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H and r block free The educational institution should be able to tell you if it is an eligible educational institution. H and r block free   Certain educational institutions located outside the United States also participate in the U. H and r block free S. H and r block free Department of Education's Federal Student Aid (FSA) programs. H and r block free Related expenses. H and r block free   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. H and r block free Prepaid expenses. H and r block free   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. H and r block free See Academic period , earlier. H and r block free For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). H and r block free 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). H and r block free In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. H and r block free Example 1. H and r block free Jackson is a sophomore in University V's degree program in dentistry. H and r block free This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. H and r block free Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. H and r block free Example 2. H and r block free Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. H and r block free The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. H and r block free Charles bought his books from a friend, so what he paid for them is not a qualified education expense. H and r block free Donna bought hers at College W's bookstore. H and r block free Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. H and r block free Example 3. H and r block free When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. H and r block free This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. H and r block free No portion of the fee covers personal expenses. H and r block free Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. H and r block free Therefore, it is a qualified expense. H and r block free No Double Benefit Allowed You cannot do any of the following. H and r block free Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. H and r block free Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. H and r block free Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). H and r block free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. H and r block free See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. H and r block free Deduct qualified education expenses that have been paid with tax-free interest on U. H and r block free S. H and r block free savings bonds (Form 8815). H and r block free See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. H and r block free Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. H and r block free See the following section on Adjustments to Qualified Education Expenses. H and r block free Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. H and r block free The result is the amount of adjusted qualified education expenses for each student. H and r block free You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. H and r block free Tax-free educational assistance. H and r block free   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. H and r block free See Academic period , earlier. H and r block free   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. H and r block free 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). H and r block free   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. H and r block free 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. H and r block free   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H and r block free Generally, any scholarship or fellowship is treated as tax free. H and r block free However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. H and r block free The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. H and r block free The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. H and r block free You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. H and r block free For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. H and r block free Refunds. H and r block free   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. H and r block free Some tax-free educational assistance received after 2013 may be treated as a refund. H and r block free See Tax-free educational assistance , earlier. H and r block free Refunds received in 2013. H and r block free   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. H and r block free Refunds received after 2013 but before your income tax return is filed. H and r block free   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. H and r block free Refunds received after 2013 and after your income tax return is filed. H and r block free   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. H and r block free See Credit recapture , later. H and r block free Coordination with Coverdell education savings accounts and qualified tuition programs. H and r block free   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). H and r block free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. H and r block free Credit recapture. H and r block free    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. H and r block free You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. H and r block free 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). H and r block free Include that amount as an additional tax for the year the refund or tax-free assistance was received. H and r block free Example. H and r block free   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. H and r block free You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. H and r block free The reduction reduced your taxable income by $3,500. H and r block free Also, you claimed no tax credits in 2013. H and r block free Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. H and r block free Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. H and r block free The refigured tuition and fees deduction is $1,500. H and r block free Do not file an amended 2013 tax return to account for this adjustment. H and r block free Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. H and r block free You cannot file Form 1040A for 2014. H and r block free Amounts that do not reduce qualified education expenses. H and r block free   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. H and r block free   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. H and r block free The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. H and r block free The use of the money is not restricted. H and r block free Example 1. H and r block free In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. H and r block free The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. H and r block free To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. H and r block free The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. H and r block free University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. H and r block free Jackie does not report any portion of the scholarship as income on her tax return. H and r block free In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. H and r block free The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. H and r block free Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. H and r block free Example 2. H and r block free The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. H and r block free Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. H and r block free Jackie is treated as having paid $3,000 in qualified education expenses. H and r block free Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. H and r block free This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. H and r block free Sports, games, hobbies, and noncredit courses. H and r block free   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. H and r block free However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. H and r block free Comprehensive or bundled fees. H and r block free   Some eligible educational institutions combine all of their fees for an academic period into one amount. H and r block free If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. H and r block free The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. H and r block free See Figuring the Deduction , later, for more information about Form 1098-T. H and r block free Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). H and r block free Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. H and r block free For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. H and r block free You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. H and r block free IF your dependent is an eligible student and you. H and r block free . H and r block free . H and r block free AND. H and r block free . H and r block free . H and r block free THEN. H and r block free . H and r block free . H and r block free claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. H and r block free Your dependent cannot take a deduction. H and r block free claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. H and r block free do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. H and r block free do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. H and r block free Expenses paid by dependent. H and r block free   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. H and r block free Neither you nor your dependent can deduct the expenses. H and r block free For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. H and r block free This rule applies even if you do not claim an exemption for your dependent on your tax return. H and r block free Expenses paid by you. H and r block free   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. H and r block free Expenses paid under divorce decree. H and r block free   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. H and r block free Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. H and r block free Expenses paid by others. H and r block free   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. H and r block free In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. H and r block free If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. H and r block free If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. H and r block free If the student is your dependent, no one can deduct the payments. H and r block free Example. H and r block free In 2013, Ms. H and r block free Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. H and r block free For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. H and r block free If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. H and r block free If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. H and r block free Baker's payment. H and r block free Tuition reduction. H and r block free   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. H and r block free If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. H and r block free For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. H and r block free Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. H and r block free See Effect of the Amount of Your Income on the Amount of Your Deduction , later. H and r block free Form 1098-T. H and r block free   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). H and r block free Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. H and r block free An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. H and r block free However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. H and r block free When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. H and r block free   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. H and r block free    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. H and r block free Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. H and r block free If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. H and r block free No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). H and r block free Modified adjusted gross income (MAGI). H and r block free   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. H and r block free However, as discussed below, there may be other modifications. H and r block free MAGI when using Form 1040A. H and r block free   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). H and r block free MAGI when using Form 1040. H and r block free   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. H and r block free   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. H and r block free   You can use Worksheet 6-1. H and r block free MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. H and r block free Table 6-2. H and r block free Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. H and r block free . H and r block free . H and r block free AND your MAGI is. H and r block free . H and r block free . H and r block free THEN your maximum tuition and fees deduction is. H and r block free . H and r block free . H and r block free single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. H and r block free more than $65,000  but not more than $80,000 $2,000. H and r block free more than $80,000 $0. H and r block free married filing joint return not more than $130,000 $4,000. H and r block free more than $130,000 but not more than $160,000 $2,000. H and r block free more than $160,000 $0. H and r block free Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. H and r block free Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. H and r block free A filled-in Form 8917 is shown at the end of this chapter. H and r block free Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. H and r block free This is the first year of his postsecondary education. H and r block free During 2013, he paid $3,600 for his qualified 2013 tuition expense. H and r block free Both he and the college meet all of the requirements for the tuition and fees deduction. H and r block free Tim's total income (Form 1040, line 22) and MAGI are $26,000. H and r block free He figures his deduction of $3,600 as shown on Form 8917, later. H and r block free Worksheet 6-1. H and r block free MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. H and r block free Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. H and r block free 1. H and r block free Enter the amount from Form 1040, line 22   1. H and r block free         2. H and r block free Enter the total from Form 1040, lines 23 through 33   2. H and r block free               3. H and r block free Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. H and r block free               4. H and r block free Add lines 2 and 3   4. H and r block free         5. H and r block free Subtract line 4 from line 1   5. H and r block free         6. H and r block free Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. H and r block free         7. H and r block free Enter your foreign housing deduction (Form 2555, line 50)   7. H and r block free         8. H and r block free Enter the amount of income from Puerto Rico you are excluding   8. H and r block free         9. H and r block free Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. H and r block free         10. H and r block free Add lines 5 through 9. H and r block free This is your modified adjusted gross income   10. H and r block free     Note. H and r block free If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. H and r block free       This image is too large to be displayed in the current screen. H and r block free Please click the link to view the image. H and r block free Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications