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1040a Instructions

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1040a Instructions

1040a instructions 14. 1040a instructions   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040a instructions Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040a instructions Custom application of fertilizer and pesticide. 1040a instructions Fuel not used for farming. 1040a instructions Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040a instructions Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040a instructions You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040a instructions Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040a instructions The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040a instructions Use on a farm for farming purposes. 1040a instructions Off-highway business use. 1040a instructions Uses other than as a fuel in a propulsion engine, such as home use. 1040a instructions Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040a instructions See Publication 510, Excise Taxes, for more information. 1040a instructions Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040a instructions Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040a instructions See Table 14-1 for a list of available fuel tax credits and refunds. 1040a instructions Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040a instructions Farm. 1040a instructions   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040a instructions It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040a instructions A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040a instructions Table 14-1. 1040a instructions Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040a instructions Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040a instructions 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040a instructions See Reg. 1040a instructions 48. 1040a instructions 6427-10 (b)(1) for the definition of a blocked pump. 1040a instructions 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040a instructions It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040a instructions Farming purposes. 1040a instructions   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040a instructions To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040a instructions To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040a instructions To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040a instructions To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040a instructions For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040a instructions The more-than-one-half test applies separately to each commodity. 1040a instructions Commodity means a single raw product. 1040a instructions For example, apples and peaches are two separate commodities. 1040a instructions To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 1040a instructions Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040a instructions   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040a instructions Therefore, you can still claim the credit or refund for the fuel so used. 1040a instructions However, see Custom application of fertilizer and pesticide, later. 1040a instructions If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040a instructions Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040a instructions   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040a instructions For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040a instructions Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040a instructions   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040a instructions However, see Custom application of fertilizer and pesticide, next. 1040a instructions Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040a instructions Example. 1040a instructions Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040a instructions Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040a instructions In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040a instructions Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040a instructions Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040a instructions No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040a instructions In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040a instructions Custom application of fertilizer and pesticide. 1040a instructions   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040a instructions Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040a instructions For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040a instructions Fuel used traveling on the highway to and from the farm is taxable. 1040a instructions Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040a instructions For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040a instructions For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040a instructions A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040a instructions A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040a instructions To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040a instructions However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040a instructions Fuel not used for farming. 1040a instructions   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040a instructions Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040a instructions For personal use, such as lawn mowing. 1040a instructions In processing, packaging, freezing, or canning operations. 1040a instructions In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040a instructions All-terrain vehicles (ATVs). 1040a instructions   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040a instructions Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040a instructions If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040a instructions Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040a instructions For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040a instructions Excise tax applies to the fuel used by the truck on the highways. 1040a instructions In this situation, undyed (taxed) fuel should be purchased for the truck. 1040a instructions You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040a instructions You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040a instructions Penalty. 1040a instructions   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040a instructions The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040a instructions After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040a instructions For more information on this penalty, see Publication 510. 1040a instructions Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040a instructions Off-highway business use. 1040a instructions   This is any use of fuel in a trade or business or in an income-producing activity. 1040a instructions The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040a instructions Off-highway business use generally does not include any use in a recreational motorboat. 1040a instructions Examples. 1040a instructions   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040a instructions In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040a instructions   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040a instructions For more information, see Publication 510. 1040a instructions Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040a instructions This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040a instructions Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040a instructions How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040a instructions The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040a instructions Table 14-2. 1040a instructions Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040a instructions   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040a instructions Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 1040a instructions You do not have to use any special form, but the records should establish the following information. 1040a instructions The total number of gallons bought and used during the period covered by your claim. 1040a instructions The dates of the purchases. 1040a instructions The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040a instructions The nontaxable use for which you used the fuel. 1040a instructions The number of gallons used for each nontaxable use. 1040a instructions It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040a instructions For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040a instructions Credit or refund. 1040a instructions   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040a instructions If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040a instructions Credit only. 1040a instructions   You can claim the following taxes only as a credit on your income tax return. 1040a instructions Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040a instructions Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040a instructions Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040a instructions Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040a instructions Do not claim a credit for any excise tax for which you have filed a refund claim. 1040a instructions How to claim a credit. 1040a instructions   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040a instructions Individuals. 1040a instructions   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040a instructions If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040a instructions Partnership. 1040a instructions   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040a instructions , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040a instructions Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040a instructions An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040a instructions S. 1040a instructions Return of Income for Electing Large Partnerships. 1040a instructions Other entities. 1040a instructions   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040a instructions When to claim a credit. 1040a instructions   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040a instructions You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040a instructions A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040a instructions Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040a instructions Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040a instructions The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040a instructions If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040a instructions See the Instructions for Form 720. 1040a instructions Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040a instructions You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040a instructions This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040a instructions If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040a instructions If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040a instructions Only one claim can be filed for a quarter. 1040a instructions You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040a instructions You must claim a credit on your income tax return for the tax. 1040a instructions How to file a quarterly claim. 1040a instructions   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040a instructions Send it to the address shown in the instructions. 1040a instructions If you file Form 720, you can use its Schedule C for your refund claims. 1040a instructions See the Instructions for Form 720. 1040a instructions When to file a quarterly claim. 1040a instructions   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040a instructions If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040a instructions    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040a instructions 001 per gallon is generally not subject to credit or refund. 1040a instructions Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040a instructions Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040a instructions Cash method. 1040a instructions   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040a instructions If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040a instructions If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040a instructions Example. 1040a instructions Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040a instructions On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040a instructions Then, on Form 4136, she claimed the $110 as a credit. 1040a instructions Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040a instructions Accrual method. 1040a instructions   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040a instructions It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040a instructions Example. 1040a instructions Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040a instructions On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040a instructions On Form 4136, Patty claims the $155 as a credit. 1040a instructions She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040a instructions Prev  Up  Next   Home   More Online Publications
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The 1040a Instructions

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